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...

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Autores principales: Hromozdova Larysa, Bodyuk Adam, Makhortov Uriy, Baranik Zoya, Khamska Nelina, Kukhar Nina, Adami Carlo
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FR
Publicado: EDP Sciences 2021
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Acceso en línea:https://doaj.org/article/346dc26fe6504aaca804b47fc8025496
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spelling oai:doaj.org-article:346dc26fe6504aaca804b47fc80254962021-12-02T17:16:07ZIron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental Taxation2261-242410.1051/shsconf/202112601001https://doaj.org/article/346dc26fe6504aaca804b47fc80254962021-01-01T00:00:00Zhttps://www.shs-conferences.org/articles/shsconf/pdf/2021/37/shsconf_sdppp2021_01001.pdfhttps://doaj.org/toc/2261-2424The 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.Hromozdova LarysaBodyuk AdamMakhortov UriyBaranik ZoyaKhamska NelinaKukhar NinaAdami CarloEDP Sciencesarticlesustainable developmentsubsoil useiron oredepositsenvironmental pollutionenvironmental taxtax rateeconomic geologyindustrial regionscovid – crisisSocial SciencesHENFRSHS Web of Conferences, Vol 126, p 01001 (2021)
institution DOAJ
collection DOAJ
language EN
FR
topic sustainable development
subsoil use
iron ore
deposits
environmental pollution
environmental tax
tax rate
economic geology
industrial regions
covid – crisis
Social Sciences
H
spellingShingle sustainable development
subsoil use
iron ore
deposits
environmental pollution
environmental tax
tax rate
economic geology
industrial regions
covid – crisis
Social Sciences
H
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
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.
format article
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
title 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_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_sort iron ore use as a potential of sustainable development of industrial regions of ukraine: aspects of environmental taxation
publisher EDP Sciences
publishDate 2021
url https://doaj.org/article/346dc26fe6504aaca804b47fc8025496
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AT bodyukadam ironoreuseasapotentialofsustainabledevelopmentofindustrialregionsofukraineaspectsofenvironmentaltaxation
AT makhortovuriy ironoreuseasapotentialofsustainabledevelopmentofindustrialregionsofukraineaspectsofenvironmentaltaxation
AT baranikzoya ironoreuseasapotentialofsustainabledevelopmentofindustrialregionsofukraineaspectsofenvironmentaltaxation
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AT adamicarlo ironoreuseasapotentialofsustainabledevelopmentofindustrialregionsofukraineaspectsofenvironmentaltaxation
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