A New Model Of Fiscal Control Of Nature: Institutional Requirements, Methodological Support And Practical Recommendations

The article deals with the institutional prerequisites for the formation of the national fiscal system environmental management, focuses on the excessive uniformity of the vast majority of tax instruments and tools, isolation view of fiscal controls processes reform of ownership of natural resources. The expediency of forming a fundamentally new model of fiscal environmental management that encourage prudent use of components of natural capital and act as an important factor in increase of financial self-sufficiency of the state and the individual regions. Attention is paid to the fact that the current system of fiscal environmental management is not fully implementing its inherent classical functions: fiscal, regulatory and incentive. According to the authors, the fiscal system of environmental management should be considered, on the one hand, as a central element of the entire system of economic regulation, on the other – as a coherent set of fiscal incentive regulators, restrictive and free direction that will form the institutional basis for the diversification of the regulators as on charges for special use and redistribution of natural resources and pollution of the environment. An important issue is the nature of fiscal adjustments that fee revenues and fees for the special nature of the general funds of the respective budgets dissolves them in a shared revenue basket and fully ensure their proper use. Found that the system of fiscal adjustment should include a set of tax and non-tax payments and fees to redistribute in favour of budgets of different levels of rental income and provide compensation anti rent arising from negative anthropogenic and man-caused influence on the environment. It is proved that the formation of a new model of fiscal environmental management should be based on the principles of rational and sustainable use of nature, not to make significant destructive to the development of ecological-economic systems, and the principles that take into account the specific use of financial instruments regulating economic development of natural resources . These principles are: the principle of convergence, the principle of continuity of institutional change, the principle of transforming the negative into positive externalities, the principle of maximum harmonization of fiscal, budgetary and environmental legislation, the principle of differentiation fiscal payments at various stages of the vertical nature of the product, the principle of selective screening imported institutions, the principle focus of rent the principle of a global financial preferences, the commitment to fiscal optimum principle of levelling stereotype «gratuitousness» of natural resources, the principle of relevance behaviour of sellers and consumers in the market of natural resources. The upgraded system of fiscal environmental management should include an additional burden on the natural resources, dangerous and exhausting work which leads to the violation of environmental rules and limits excess consumption levels in adjacent natural product vertical. The criterion for selection of imported fiscal institutions environmental management should be prevention of institutional gaps in the system of economic development and redistribution of natural resources as a result of fiscal excesses and inadequate redistribution of the tax burden between natural resources. The increase in fiscal pressure for the special use of natural resources and environmental pollution should be accompanied by simultaneous decrease in accruals for payroll that does not lead to leaching of working capital of businesses and encourage them to pay on time the natural resource and environmental charges. Established that the tax law does not allow accumulating some natural resource payments in special accounts of agencies that implement policy on the use of land, water and forest resources, which makes it impossible to accumulate the investment base play and improve environmental infrastructure mode involving natural resources in the reproductive process. An important stimulus for increasing of the volume of recycling and the use of technologies that contribute to saving natural raw materials would be a substantial increase in charges for the special use of natural resources. Despite the general upward trend in nominal income dynamics fees for special use of natural resources and basic natural resource payment, which is the land tax, the Consolidated Budget of Ukraine for the period 1999 - 2012 bienniums, significant progress on increasing the real income of these payments did not happen. In general, for all environmental sectors characterized by a diminished level of charges for the special use of natural resources, artificially narrowed base collection of relevant fees, no operational relationship between these natural resource monitoring and administration fees for a special nature, imperfect intergovernmental relations regarding the distribution of type of payment. There is significant potential for additional revenues natural resource payments to the budgets of different levels in the case of making a number of amendments to the Budget, Tax, Land, Water, Forest Code, the Code of Ukraine on Mineral Resources and other regulations.