PROBLEM ASPECTS OF IDENTIFICATION THE FACTORS OF SHADOWING OF ENVIRONMENTAL TAXATION IN UKRAINE
In order to overcome the reasons for the environmental tax not fulfilling its compensatory, stimulating and fiscal functions, the need to study the problems of environmental taxation through the prism of the growth of the shadow economy and corruption in
Iana Kobushko +2 more
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A Cluster Design on the Influence of Energy Taxation in Shaping the New EU-28 Economic Paradigm
Environmental and energy taxation are essential components for designing global economic policies and they often contribute to achieving the sustainable economic development goals in contemporary economies.
Marian Zaharia +4 more
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International taxation and environmental protection [PDF]
Building upon the existing literature, this Chapter shows that international tax law might have either positive or negative effects on the protection of the environment. First, this Chapter discusses the positive effects that international tax law could have on environmental protection if global environmental taxes were to be adopted.
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Multi-objective optimization of environmental tax for mitigating air pollution and greenhouse gas
Government macro-control through various policies is an important way to mitigate air pollution and greenhouse gases. Therefore, environmental tax is used worldwide as an important measure.
Sijing Li +5 more
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Iron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental Taxation [PDF]
The article investigates the resources potential of Ukraine, which is not used effectively enough for the needs of sustainable economic development of industrial regions.
Hromozdova Larysa +6 more
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Environmental taxation and employment [PDF]
This paper explores how environmental taxes affect employment. It argues that the case for environmental taxes should rest on environmental grounds rather than possibly favorable employment effects. Using pollution taxes to shift the tax burden away from labor is likely to be difficult for economic, social, and political reasons.
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Tax aspect of supporting the implementation of the best available technologies
The article is dedicated to the study of the tax aspect of supporting the implementation of best available technologies (BAT) in Russia. The authors compare domestic and foreign experience of using environmental protection tools to support sustainable ...
D. A. Smirnov, A. A. Zavorykin
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Atmospheric externalities and environmental taxation [PDF]
Abstract The paper reviews the theory of environmental taxation under first best and second best conditions. It argues that negative environmental externalities lead to reductions of the provision of public goods, while investment in abatement increases the supply of public goods.
openaire +2 more sources
The Impact of Green Taxation on Sustainable Economic Development in the European Union [PDF]
In the context of accelerating the European Union’s transition towards a sustainable economic model, green taxation plays a central role in strategies to reduce carbon emissions and stimulate responsible economic behaviour.
Valentin Marian Antohi +3 more
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SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
Greening of taxation is an actual vector of reforming the tax system in the Russian Federation. However, the principal approaches of this tool for regulating economic processes currently require comments and explanations, as well as justification of the ...
L. S. Samodelko, M. V. Karp
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