id: 25851
Title: Key aspects of the legal regulation of environmental tax in Ukraine
Authors: Pravdiuk M.
Keywords: еnvironmental tax, taxation system, environmental standards, natural resources, environment
Date of publication: 2020-10-08 14:17:57
Last changes: 2020-10-08 14:17:57
Year of publication: 2020
Summary: The article considers the peculiarities of legal regulation of environmental taxation in Ukraine. Formation of the system of tax payments in the field of nature management is examined as well as the current state of regulatory and legal support of environmental taxation. The main elements of the tax payment are considered through the legal mechanism of taxation. Essential characteristics of the environmental tax as an element of the taxation system are examined. Basic problems of the legislative support of reformation of the environmental taxation system and approaches of its improvement are identified.
URI: http://socrates.vsau.edu.ua/repository/getfile.php/25851.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Slovak international scientific journal. - Slovakia : Bratislava, 2020. - № 45, Vol. 3. - Р. 13-19.
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Published by: Адміністратор
File : 25851.pdf Size : 729188 byte Format : Adobe PDF Access : For all
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