The Ecological Taxation as an Instrument of Influence on the Volumes of Waste Generation: Implementing the European Experience in Ukraine

The purpose of the article is to study the systems of ecological tax collection in Ukraine and Europe, as well as to substantiate proposals for improving the mechanism for calculating, distributing and using ecological tax funds in Ukraine, using the EU experience. The authors characterize the system of ecological taxation in the EU member states and make a comparison of the types of ecological taxes levied in the EU-27 countries and in Ukraine. An analysis of the volumes of waste generation, CO2 emissions and ecological tax revenues in the EU-27 countries was carried out. It is observed that there is a directly proportional relationship between the volumes of waste generation, CO2 emissions and the amount of revenues from the payment of ecological taxes in the EU-27 countries, that is, with an increase (decrease) in the value of one of them several times, the value of another value increases (decreases) by the same number of times. The revenues from ecological taxes in incomes and the share of ecological taxes in the overall structure of tax revenues of some European countries and Ukraine were analyzed. The model of the impact of ecological tax regulation on decision-making by ecological polluters is presented, the main problems that currently exist in the domestic system of ecological tax collection are identified and measures to solve these problems are proposed. Simultaneously, it is determined that the proposed measures to increase ecological tax rates can lead to serious risks in the implementation of production and economic activities by enterprises. In view of the above-mentioned, the need for further research is to improve the system of targeted allocation of funds from the payment of ecological taxes and financing of ecological measures and the introduction of energy- and resource-saving low-waste and waste-free technologies at enterprise

Assessing the Bioenergy Potential of the Agro-Industrial Complex to Ensure the Energy Independence of the Industry

The purpose of the study is to assess the bioenergy potential of the agro-industrial complex of Ukraine to ensure the energy independence of the industry. The article analyzes the structure of the world-wide supply of primary energy and determines the share of renewable energy sources (hereinafter – RES) in this structure. The expediency of using biomass for the development of bioenergy in Ukraine is substantiated. The classification of the main sources of biomass for energy production is characterized, which, first of all, include primary wood, agricultural waste (dry and wet residues), energy plants, food and industrial waste. The formation of primary agricultural waste in Ukraine is studied, starting from the gross harvest of the main crops and waste coefficients. The theoretical bioenergy potential of primary crop waste in Ukraine in terms of equivalent fuel based on the heat of combustion of waste from the corresponding crops is calculated. The technical bioenergy potential of crop waste has been determined using the coefficients of technical accessibility, the basis of which is the existing technologies for the collection and processing of agricultural waste into energy. An assessment of the economic potential of crop waste for energy production is carried out, the computed technical potential of crop waste and the coefficient of energy use of waste have been taken as the basis for the calculation. According to the results of the study, it is concluded that in Ukraine, the primary waste of such crops as corn for grain, sunflower, wheat, rapeseed and soybeans has the greatest potential for use for energy purposes. The main barriers that hinder the development of bioenergy in Ukraine and slow down the pace of achieving energy independence of the agro-industrial complex are identified. The main ways to overcome the identified barriers are proposed, which should stimulate the use of the bioenergy potential of the agro-industrial complex of Ukraine