Review of environmental taxation and environmental expenditure in Ukraine

Isabella Neuweg, Nelly Petkova, Krzysztof Michalak and Yuliia Oharenko
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Isabella Neuweg: OECD
Nelly Petkova: OECD
Krzysztof Michalak: OECD

No 231, OECD Environment Working Papers from OECD Publishing

Abstract: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.

JEL-codes: H23 H61 H71 Q54 Q58 (search for similar items in EconPapers)
Date: 2023-12-20
New Economics Papers: this item is included in nep-cis, nep-ene, nep-env and nep-tra
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Persistent link: https://EconPapers.repec.org/RePEc:oec:envaaa:231-en

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