SYSTEM EVALUATION OF THE RESULT OF ENVIRONMENTAL TAXATION IN THE CONTEXT OF SOCIO-ENVIRONMENTAL AND ECONOMIC SECURITY OF THE SPATIAL DEVELOPMENT
DOI:
https://doi.org/10.33730/2310-4678.1.2019.170589Keywords:
environmental taxation, socio-ecological and economic security, spatial development, environmental costs, macroeconomic analysis, effectiveness of environmental protection measures, shadow economyAbstract
The article focuses on the features of environmental taxation in the context of ensuring the socioecological
and economic security of the space development. The theoretical and methodological basis of
formation of ecological taxation in the system of social and ecological costs and mechanisms of regulation
of paid natural resource use has been considered. The structural scheme of the ratio of external effects
(costs), environmental costs and the mechanisms for their internationalization in the context of national
security is substantiated. The main directions of the macroeconomic analysis of environmental taxation
have been formed. The methodology of environmental payments and ecological and economic risks taking
into account the effectiveness of environmental protection measures has been substantiated. The main
problem situations of environmental taxation have been identified that negatively affect the state of socioecological
and economic security in the sectoral and spatial dimensions. Proved the need to improve the
system of accounting and reporting of environmental and natural resource development for a balanced
assessment of the socio-environmental and economic threats to national security. The main problem situations
of environmental taxation, which negatively influence the state of socio-ecological and economic
security, have been outlined.
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