Proceedings of the  III International Scientific Congress Society of Ambient Intelligence 2020 (ISC-SAI 2020)

Environmental Taxation and Its Impact on Stimulating the Development of Smart Industry

Authors
Maryna Sadovenko, Iryna Vasylchuk, Kateryna Slyusarenko
Corresponding Author
Maryna Sadovenko
Available Online 23 March 2020.
DOI
https://doi.org/10.2991/aebmr.k.200318.024How to use a DOI?
Keywords
environment, pollution, greenhouse gases, environmental tax, smart industry, revenues, state budget, local budgets
Abstract
The article presents the results of the research based on the analysis of theoretical concepts for the development of the environmental tax, assessment of the current climate situation in the world and in Ukraine in particular. The article also presents an analysis of qualitative and quantitative indicators of environmental taxation in Ukraine at the macro and micro level. The authors presented the results of the assessment of environmental taxation in Krivoy Rog. In the conclusions, authors emphasized that the environmental tax, which should perform a compensatory, stimulating and fiscal functions, is not a significant lever for achieving the goals of state environmental and economic policy. The final part of the article contains possible development directions of environmental taxation by improving fiscal, financial and credit development mechanisms of smart industry in Ukraine.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
III International Scientific Congress Society of Ambient Intelligence 2020 (ISC-SAI 2020)
Part of series
Advances in Economics, Business and Management Research
Publication Date
23 March 2020
ISBN
978-94-6252-933-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200318.024How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Maryna Sadovenko
AU  - Iryna Vasylchuk
AU  - Kateryna Slyusarenko
PY  - 2020
DA  - 2020/03/23
TI  - Environmental Taxation and Its Impact on Stimulating the Development of Smart Industry
BT  - III International Scientific Congress Society of Ambient Intelligence 2020 (ISC-SAI 2020)
PB  - Atlantis Press
SP  - 192
EP  - 200
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200318.024
DO  - https://doi.org/10.2991/aebmr.k.200318.024
ID  - Sadovenko2020
ER  -