Environmental Taxation and Its Impact on Stimulating the Development of Smart Industry
- 10.2991/aebmr.k.200318.024How to use a DOI?
- environment, pollution, greenhouse gases, environmental tax, smart industry, revenues, state budget, local budgets
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.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
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 - Proceedings of the 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 - 10.2991/aebmr.k.200318.024 ID - Sadovenko2020 ER -