Improving the system of environmental taxation of carbon dioxide emissions in Ukraine during the post-war period

Purpose. The purpose of the study is to identify the problems of the existing system of ecological taxation for carbon dioxide emissions in Ukraine and to develop directions for its improvement in the post-war period. Methodology / approach. The following methods were used for the study: office research (collection and study of static information); comparative (comparison of the situation regarding ecological taxation in Ukraine and the EU); regression analysis (determining the impact of the tax rate for carbon dioxide emissions on reducing emissions); descriptive modeling (modeling of the environmental taxation mechanism). Results. After comparing the volumes of carbon dioxide emissions from stationary sources of pollution in 2019 with the amount of revenues from the environmental tax for emissions of carbon dioxide into atmospheric air, it was determined that the share of untaxed emissions was 21.5 %, or 26.1 million tons. After constructing the regression equation of dependence to determine the impact of the tax rate for carbon dioxide emissions by stationary sources of pollution (X) on the reduction of CO2 emissions (Y), it was established that an increase in the rate by 1 % leads to a decrease in CO2 emissions by 9.7 % relative to the average values in the sample. According to the conducted research, carbon dioxide emissions during 2019–2020 decreased by 10.1 % with a 24.4-fold increase in the tax rate, and in 2021 – increased by 9.9 % compared to the previous year. On the basis of the analysis of the mechanism of taxation of carbon dioxide emissions into the atmospheric air in Ukraine, its shortcomings were identified, which were related to the need to carry out an inventory to establish the fact of exceeding the limit volume of carbon dioxide emissions into the atmospheric air, which leads to the underestimation of emissions in a legal way. Originality / scientific novelty. For the first time, a mechanism of ecological taxation was proposed for agricultural enterprises that violate the scientifically based structure of sown areas in order to stop the negative processes of soil degradation and stabilize the agro-ecological situation in Ukraine. Moving forward of proposals regarding the introduction of a tax on the consumption of energy resources was through the development of a model of the carbon tax mechanism for fossil fuel taxation in Ukraine. Practical value / significance. The main results of the research can be used to improve the tax and soil protection policy of the state when developing measures aimed at decarbonizing industry and agriculture and accelerating the integration of the domestic economic system into the systems of the EU countries.