Ecological tax on discharging pollut ants into water objects: theoretical aspect

Iryna Dovha
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Iryna Dovha: Public Institution "Institute of Environmental Economics and Sustainable Development of the National Academy of Sciences of Ukraine", Kyiv

Ukrainian Journal Ekonomist, 2016, issue 8, 30-32

Abstract: In the article the essence and aim of the implementation of ecological tax on discharging pollutants into water objects have been revealed. The differences between notions "tax" and "fee" have been analysed. The definitions of individual authors and foreign laws and regulations regarding the matter of ecological tax on discharging pollutants into water objects have been reviewed. The peculiarities of implementation of ecological tax in Ukraine have been defined. The approaches to ecological taxation as to the pollution of water objects have been suggested.

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2016:i:8:p:30-32

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