Fiscal incentives and motives as components of sustainable regional development.
DOI:
https://doi.org/10.31498/2225-6407.18.2018.170627Keywords:
sustainable development, region, fiscal stimulus, fiscal motivation, fiscal decentralization, taxes, tax instruments.Abstract
The article deals with fiscal incentives and motives as components of sustainable regional development. It was found that the concept of sustainable development was born at the end of the last century and was intended to ensure the handling of processes and increase awareness about human irreversibility of negative impacts of technological progress. In terms of fiscal decentralization process started in Ukraine, it is appropriate to consider fiscal stimulus is in the context of sustainable regional development, but because the analysis of the issue in terms of the regionalization process also allows it to focus on long-term goals of regional development, which in addition to economic value one filled with content. It is substantiated that fiscal stimulus favoring the formation of a favorable environment for business entities in the regions are powerful tools for influencing sustainable development of the regions. One of the modern means of fiscal stimulation is the fiscal motivation to ecologize the business environment of the regions. The system usually provides special benefits to the economic development of regions and provide services related to resource saving or recycling waste producers of organic products; preferential treatment for "green" investments, etc. Environmental taxes are one of the fiscal means aimed at changing approaches to the organization of the production process and entrepreneurship in the direction of sustainable development. It was found that the main problem of the existing legislative provisions of environmental taxes in Ukraine is her lack of incentive component, which would include forming a system of economic motives and rewards.
It is determined that the least effective means of fiscal motivation, which has not yet found a practical application in the Ukrainian tax system is the differentiation of direct taxes. Introduction of differentiation direct tax rates will allow more evenly and fairly distribute the tax burden among economic entities according to established goals. The objectives of the government's fiscal policy should be the formation of the tax system focused not on "mechanical" charged and giving existing fees and charges stimulating ingredients.
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