THE PROBLEMS OF TAX INCENTIVES OF RATIONAL LAND USE AND PROTECTION
DOI:
https://doi.org/10.15407/econlaw.2016.01.108Keywords:
economic mechanism, land protection, incentives, tax incentives, tax exemptions, land taxAbstract
The paper provides an overview on a set of tools that under current law are part of the environmental protection economic mechanism. Considered provisions for tax incentives not associated with direct budget funding in the area of land use. Argued that the lack of a systematic approach to their legislative enshrinement, these measures are not effective. Proved that the rules of land legislation regarding the land tax exemptions are not harmonized with the provisions of tax legislation and legislation on local government. An elimination of these contradictions by amending the land laws was proposed.
References
Mamutov, V.K. (2003), Ekonomyka y pravo [Economics and Law], Yurynkom Ynter, Kyiv, Ukraine.
Veklych, O.O. (2003), Ekonomichnyj mexanizm ekolo hi chnoho rehulyuvannya v Ukrayini [The economic mechanism of environmental regulation in Ukraine], Ukrainian Institute of Environment and Resources, Kyiv, Ukraine.
Veklych, O.O. Kobzar, O.M. Kolmakova, V.M. (2014), Ekonomichni mexanizmy nacional’noyi ekolohichnoyi polityky v systemi staloho rozvytku Ukrayiny [Economic mechanisms for national environmental policy in the sustainable de velopment of Ukraine], Institute of Environmental Economics and sustainable development of the National Academy of Sciences of Ukraine, Kyiv, Ukraine.
Burkyns’kyj, B.V. Halushkina, T.P. Reutov, V.Ye. (2011), "Zelena" ekonomika kriz "pryzmu transformacijnyh zrushen» v Ukrayini ["Green" economy through the prism of transformational changes in Ukraine], IPREED NAN, Odesa, Ukraine.
Hvesyk, M.A. Naukovi osnovy nacional’noyi stratehiyi staloho rozvytku Ukrayiny (2013) [Scientific basis of national sustainable Development Strategies Ukraine], Institute of En vironmental Economics and Sustainable Development of the National Academy of Sciences of Ukraine, Kyiv, Uk raine.
Malysheva, N.R. (2005), Teoretychni aspekty harmonizaciyi ekolohichnoho zakonodavstva, "Antolohiya uk rayins’koyi yurydychnoyi dumky. Yurydychna dumka nezalezhnoyi Ukrayiny", vol. 10, pp. 740-761.
Kuznyecova, S.V. (2000), "Legal support funding in the field of environmental protection", Ph.D. Thesis, Land law; agrarian law; environmental law; natural resources law, Institute of State and Law of the National Academy of Sciences of Ukraine, Kyiv, Ukraine.
Kuznyecova, S.V. (2005), "Ekonomiko-pravovyj mehanizm pryrodokorystuvannya ta ohorony navkolyshn’oho pryrodnoho", Ekolohichne pravo Ukrayiny. Akademichnyj kurs, pp. 299-333.
Dzhumahel’diyeva H.D. (2015), "Nablyzhennya haluzevoho rehulyuvannya vykorystannya pryrodnyh resursiv", Ekonomika ta parvo, vol. 2 (41), pp. 25-30.
Matuzov, N.Y. Mal’ko, A.V. (2004), Teoryya hosudarstva y prava: Uchebnyk [Theory of State and Law: Textbook], Moscow, Russia.
Monitoring of land relations in Ukraine 2014-2015. Statistical Yearbook, available at: http://land.gov.ua/
National Report on the State of Environment in Ukraine in 2013 / Ministry of Ecology and Natural Resources of Ukraine, available at: http://www.menr.gov.ua/index.php/dopovidi
The cost of protection and rational use of natural resources in areas of environmental costs in 2014, available at: http://www.ukrstat.gov.ua/
