Increase of the duty on carbon emissions for enterprises due to reduction of the profit tax. The peculiarity of using a correction factor. Creation of a mechanism for the redistribution of budget revenues to recover damage from the carbon footprint.
Аннотация к работе
CARBON TAX AS AN INSTRUMENT OF ENVIRONMENTAL MANAGEMENT IN UKRAINE Larysa A. Olha V. Valentyna I. Problem statement. Power engineering is the most vulnerable subsector of Ukrainian economy. The Energy Strategy of Ukraine aims to increase the share of domestic fossil fuels in the energy balance of the country to 91.8% until 2030 (Energy Strategy of Ukraine till 2030). It is obvious that Ukraine intends to continue to use fos sil fuels. Energy policy should be reviewed due to the dependence on fossil sources and high prices on fuel. Therefore, vital issue is the motivation of enterprises and house holds to find alternative energy sources. The motivation tools are tax benefits and tar- 1 Poltava State Agrarian Academy, Ukraine. 3 Sumy State University, Ukraine. 3 Poltava State Agrarian Academy, Ukraine. iffs. The increase of tax rate will stimulate enterprises and population to change the attitude to fossil energy sources as expensive instruments of receiving income. That is, instruments, including the financial