ЕКОЛОГІЧНІ ПОДАТКИ ЯК ЕФЕКТИВНИЙ ІНСТРУМЕНТ ПРИРОДООХОРОННОЇ ПОЛІТИКИ

Abstract

The article proposes to implement the experience of EU member states in the formation of modern mechanisms of environmental taxation. The structure and content of environmental taxes in the context of greening tax policy are determined. It is recommended to combine tax instruments with financial incentive methods for a faster transition to a carbon-free economy. It is established that enterprises that switch to innovative environmental production technologies should be provided with preferential tax conditions for doing business and a favorable credit rate. It is proved that improving the quality of control over the targeted use of funds, differentiation of financial resources of an environmental nature will ensure transparency of budget expenditures for nature protection and balanced use of nature