Экологические проблемы налогообложения сбросов загрязняющих веществ

Abstract

Выявлены ошибки налогообложения сбросов загрязняющих веществ, входящих в структуру показателя минерализация воды, исследованы противоречия между требованиями экологической безопасности специального водопользования и налогового законодательства. Показано, что нормативы ПДК, использованные в Налоговом кодексе, являются неадекватными критериями для определения ставок экологического налога, а принцип налогообложения не учитывает хозяйственного содержания водопользования. Обнаружен эффект и установлены причины ошибочного двойного налогообложения компонентов минерализации возвратной воды. Оценены объемы ошибочного налогообложения для Украины в целом и для отдельных регионов.

Found the errors in principles of taxation for discharges of pollutants included in the structure of the indicator mineralization of water and explored the contradictions between the requirements for environmental safety of special water use and tax legislation. The Tax Code of Ukraine wrongly provides payment from water users with dual environmental tax: as for water mineralization, as and for its components - chlorides and sulfates. Shown that maximum admissible concentrations (MACs) for water bodies which given in the Tax Code must be considered as inadequate criterions for determining the environmental taxation. Also the principle of taxation does not takes into the account industrial content of water use, resulting the tax applies to the mass of discharged pollutant as a whole, rather than to mass increment due to the use of water. Discovered the effect and the causes of erroneous double taxation for components of mineralization of returned water. Evaluated the sum of erroneous taxation in general for Ukraine and for different regions. Shown that the taxation of the masses mineralization, chlorides and sulfates, discharged in Ukraine and its regions in 2014, performed at the rates stipulated in the Tax Code, it leads to absurd a large amount of taxes (comparable to the income of the state budget of Ukraine) and indicates methodically wrong approach to the principles of taxation for discharge of pollutants. It is shown that in the Tax Code of Ukraine it is necessary to distinguish between two cases: for which the MAC is needed, but not yet installed, and when the MAC do not must installed.