Iron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental Taxation
The article investigates the resources potential of Ukraine, which is not used effectively enough for the needs of sustainable economic development of industrial regions. The article aims to identify ways to increase the eco-tax base in order to improve the budget support for sustainable development...
| Main Authors: | , , , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2021-01-01
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| Series: | SHS Web of Conferences |
| Subjects: | |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2021/37/shsconf_sdppp2021_01001.pdf |
| _version_ | 1818344700884549632 |
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| author | Hromozdova Larysa Bodyuk Adam Makhortov Uriy Baranik Zoya Khamska Nelina Kukhar Nina Adami Carlo |
| author_facet | Hromozdova Larysa Bodyuk Adam Makhortov Uriy Baranik Zoya Khamska Nelina Kukhar Nina Adami Carlo |
| author_sort | Hromozdova Larysa |
| collection | DOAJ |
| description | The article investigates the resources potential of Ukraine, which is not used effectively enough for the needs of sustainable economic development of industrial regions. The article aims to identify ways to increase the eco-tax base in order to improve the budget support for sustainable development of the iron ore subsoil use and synergetic development of industrial regions of Ukraine. The normative-legal base of subsoil users' taxation is investigated. The necessity of ecological taxation is substantiated as the consequence of enterprise activity is actual environmental pollution. Applied innovations in the method of calculating the environmental tax are proposed. They consider the factor of ownership of natural resources and the discount change in their value over time, which will ultimately increase tax revenues to the budget. It is recommended to introduce the author's approach in the methods of calculating the environmental tax in the field of iron ore subsoil use, which synergistically affects the development of industrial regions of Ukraine. It is justified that the COVID - crisis is a heavy burden on local and state budgets. Therefore, it is necessary to further optimize the system of environmental taxation in order to increase environmental contributions to the budget. |
| first_indexed | 2024-12-13T16:50:39Z |
| format | Article |
| id | doaj.art-346dc26fe6504aaca804b47fc8025496 |
| institution | Directory Open Access Journal |
| issn | 2261-2424 |
| language | English |
| last_indexed | 2024-12-13T16:50:39Z |
| publishDate | 2021-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj.art-346dc26fe6504aaca804b47fc80254962022-12-21T23:38:02ZengEDP SciencesSHS Web of Conferences2261-24242021-01-011260100110.1051/shsconf/202112601001shsconf_sdppp2021_01001Iron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental TaxationHromozdova Larysa0Bodyuk Adam1Makhortov Uriy2Baranik Zoya3Khamska Nelina4Kukhar Nina5Adami CarloKyiv National Economic University named after Vadim Hetman, Department of Regions and TourismResearch institution «Resource»Kyiv National University of Culture and Arts, Department of International TourismKyiv National Economic University named after Vadim Hetman, Department of Economic and Mathematical Modeling and StatisticsVinnytsia State Pedagogical University named after Mykhailo Kotsyubynsky, Department of Pedagogics and Professional Training and Management of educational institutionsVinnytsia State Pedagogical University named after Mykhailo Kotsyubynsky, Department of Ukrainian LanguageThe article investigates the resources potential of Ukraine, which is not used effectively enough for the needs of sustainable economic development of industrial regions. The article aims to identify ways to increase the eco-tax base in order to improve the budget support for sustainable development of the iron ore subsoil use and synergetic development of industrial regions of Ukraine. The normative-legal base of subsoil users' taxation is investigated. The necessity of ecological taxation is substantiated as the consequence of enterprise activity is actual environmental pollution. Applied innovations in the method of calculating the environmental tax are proposed. They consider the factor of ownership of natural resources and the discount change in their value over time, which will ultimately increase tax revenues to the budget. It is recommended to introduce the author's approach in the methods of calculating the environmental tax in the field of iron ore subsoil use, which synergistically affects the development of industrial regions of Ukraine. It is justified that the COVID - crisis is a heavy burden on local and state budgets. Therefore, it is necessary to further optimize the system of environmental taxation in order to increase environmental contributions to the budget.https://www.shs-conferences.org/articles/shsconf/pdf/2021/37/shsconf_sdppp2021_01001.pdfsustainable developmentsubsoil useiron oredepositsenvironmental pollutionenvironmental taxtax rateeconomic geologyindustrial regionscovid – crisis |
| spellingShingle | Hromozdova Larysa Bodyuk Adam Makhortov Uriy Baranik Zoya Khamska Nelina Kukhar Nina Adami Carlo Iron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental Taxation SHS Web of Conferences sustainable development subsoil use iron ore deposits environmental pollution environmental tax tax rate economic geology industrial regions covid – crisis |
| title | Iron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental Taxation |
| title_full | Iron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental Taxation |
| title_fullStr | Iron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental Taxation |
| title_full_unstemmed | Iron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental Taxation |
| title_short | Iron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental Taxation |
| title_sort | iron ore use as a potential of sustainable development of industrial regions of ukraine aspects of environmental taxation |
| topic | sustainable development subsoil use iron ore deposits environmental pollution environmental tax tax rate economic geology industrial regions covid – crisis |
| url | https://www.shs-conferences.org/articles/shsconf/pdf/2021/37/shsconf_sdppp2021_01001.pdf |
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