Оподаткування скидів забруднюючих речовин: екологічні помилки та економічні наслідки

Abstract

The paper considers environmental and economic problem for taxation of discharges of pollutants to Ukrainian water bodies, namely environmental errors and its economic consequences. Main causes of the errors are in extremely old act of water legislation and in disagreements with the principles and the norms of the state mechanism of regulation of pollutants discharges. The aftereffects of the errors come to light as double taxation of some pollutants and as absurdly high tax payments for usual substances.