Assessment of the prospects for reforming the system of environmental payments

For many years the system of environmental payments remains one of the most problematic areas in the system of tax and mandatory non-tax payments, because having all the features of fiscal charges, they are excluded from the system of taxes and levies; they do not perform economic functions assigned to them, related to the stimulation of the implementation of environmentally friendly technologies. In addition, the constant growth in the volume of environmental payments has become one of the sources of dissatisfaction of the business community; they have been repeatedly proposed to reform, but so far all attempts to improve and codify environmental payments have remained inconclusive. One of the objectives of the study was to identify the main shortcomings of the current system of eco-payments, as well as a comparative analysis of the proposed options for reforming their system. The analysis of the current legislation and legal initiatives related to reforming the system of environmental payments was conducted; it was shown that all of the proposed initiatives do not improve, but to a greater or lesser extent diminish stature of the business community.