Ecological taxes: statistical aspect

Abstract

The aim of the study is to analyze the current Ukrainian practices of ecological taxation of economic entities, for finding out ways to improve the ecological taxation system introduced m the Taxation Code of Ukraine in 2011.

The need for ecological emphasis of taxation policy in Ukraine is shown the reason behind introducing ecological taxes in place of the ecological duties for environmental pollution, existing in 2000-2010, is highlighted: to stimulate tax pavers to effective actions on environmental protection because the ecological duties failed to reduce the pollution scopes; the performance of ecological taxes introduced in Ukraine. The analysis shows that given the increased absolute figures of tax rev¬enues, the structure of ecological taxes has not change essentially by tax cateyorv compared with the years of 2011 and 2012. The prevailing shares of revenues are with the taxes for air emissions and wastes disposal. It is concluded that the system for ecological taxes introduced in Ukraine is still imperfect. Ways to improve it are outlined, of which the most important ones are increasing the number of taxes and rising tax rates up to the European standards Key words: nature defensive activity, ecological taxes, ecological policy, ecological situation, statistical observation, information resources, sustainable development.