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Review of environmental taxation and environmental expenditure in Ukraine

The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data...

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Bibliographic Details
Main Author: Neuweg, Isabella
Other Authors: Petkova, Nelly, Michalak, Krzysztof, Oharenko, Yuliia
Format: eBook
Language:English
Published: Paris OECD Publishing 2023
Series:OECD Environment Working Papers
Subjects:
Environment
Taxation
Ukraine
Online Access:
Collection: OECD Books and Papers - Collection details see MPG.ReNa
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520 |a The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine's Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts 

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