Model of the new system of environmental taxation in the conditions of decentralization of authority

In this article the algorithm of formation of model of the new system of environmental taxation (reforming the mechanism of the environmental taxation) in conditions of decentralization of authority in Ukraine is developed. The analysis of estimations of cost of assimilative services of ecosystems, the analysis of collection of the basic environmental taxes in economically developed foreign countries (these analyses are structured in the tables) are made. The methodical approach to determining the amount of the ecological rent as the difference between profit of the economic entity which free of charge uses the assimilative potential of the environment, and the average income of managing subjects (for a specific industry) which recover maximally assimilative functions of ecosystems is developed. The methodological approach to the determination of the amount of the rental payment for using the assimilative services of ecosystems - environmental rental payment - is developed. The new system of environmental taxation is proposed. The methodological approach to estimation of cost of work of the assimilative potential of the environment (of the forests, water, air, soil) on the basis of valuation of cost of artificial recycling waste and etc. is developed. It is scientifically proved, that the cost of assimilative services of ecosystems can be conditionally equated to the cost of artificial utilizing waste because some work performed. It is possible to compare conditionally the cost of the work of the assimilative potential of the soil for neutralizing the wooden planks (long-term rotting) and the cost of the work in the waste incineration plant "Energy" from their utilization. The scheme of differentiation of the rental payment for using the assimilative services of ecosystems is developed. Methodological approaches to distribution of the ecological rent between the state, regions (including decentralized units) and each citizen are developed.