PROBLEM ASPECTS OF IDENTIFICATION THE FACTORS OF SHADOWING OF ENVIRONMENTAL TAXATION IN UKRAINE

Abstract

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 Ukraine is argued. The established relationships "shadow economy - corruption - environmental regulation - environmental pollution" are summarized and analyzed. A comparison of the volume of environmental taxes in Ukraine, environmental tax as a % of GDP in EU countries and Ukraine was made. The nature of shadow factors and the consequences of their impact on environmental taxation have been studied. A chain model was built to identify shadow processes in the mechanisms of assessment, settlement, distribution and development of environmental tax in Ukraine. It allows to identify and structure the nature of the appearance of shadow factors at various links of the chain: economic, political, regulatory, organizational, regulatory, budgetary. The most used shadow operations in environmental taxation are: evasion of payment of environmental tax to the budget due to lack of unified accounting of polluting economic entities; unreliability of data on the volume of emissions and their generalization; transfer of economic activity to the informal sector; corruption schemes when obtaining permits for emissions of pollutants and licenses for handling hazardous waste; untargeted distribution of environmental tax funds between the levels of the budget system; corrupt actions regarding the use of environmental tax. It was determined that at the current stage, it is necessary to make appropriate management decisions at the state level to counter informal processes in the mechanisms of assessment, settlement, distribution and development of the environmental tax in Ukraine. The chain model of identification of shadow factors will allow a comprehensive analysis of the areas of state policy that require improvement and normative and regulatory changes to prevent informal processes in environmental taxation in Ukraine.