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Acadlore takes over the publication of IJEI from 2025 Vol. 8, No. 5. The preceding volumes were published under a CC BY 4.0 license by the previous owner, and displayed here as agreed between Acadlore and the previous owner. ✯ : This issue/volume is not published by Acadlore.

Open Access
Research article

Optimization of Ecological Taxation: Role in the Formation of Environmental Protection Budgets

Tetyana Medynska1,
Nataliia Loboda2,
Nataliia Nohinova3,
Nadiya Oliynyk1,
Yuliia Borutska4*
1
Department of Finance, Economic Security, Banking and Insurance Business, Lviv University of Trade and Economics, Lviv 79010, Ukraine
2
Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv, Lviv 79000, Ukraine
3
Department of Finance, Accounting and Auditing, National University of Ostroh Academy, Ostroh 39000, Ukraine
4
Department of Tourism, Lviv National Environmental University, Lviv 79000, Ukraine
International Journal of Environmental Impacts
|
Volume 7, Issue 1, 2024
|
Pages 17-23
Received: 11-28-2023,
Revised: 12-28-2023,
Accepted: 01-10-2023,
Available online: 03-30-2024
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Abstract:

The purpose of the article is to propose a new methodological approach to optimizing ecological taxation by determining its role in environmental protection. The object of study is the environment and ecological taxation. The scientific question is to establish how to optimize ecological taxation in such a way as to ensure a high level of environmental safety. For this purpose, simulation modeling and correlation and regression analysis were carried out. Based on the results, it was determined that it was the scenario of increasing revenues from emissions into the atmosphere, from discharges into water bodies, and from the ecological taxation that is levied for the generation of radioactive waste that is the best in terms of optimization. It was proposed to increase revenues from emissions into the atmosphere, from discharges into water bodies, and the ecological taxation levied for the generation of radioactive waste: a review and increase in tax rates on pollutant emissions. The study is limited by taking into account the specifics of only one country during optimization and therefore the variables are selected only after this.

Keywords: Ecological Taxation, Environmental, Nature, Environmental protection, Modeling, Optimization


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GB-T-7714-2015
Medynska, T., Loboda, N., Nohinova, N., Oliynyk, N., & Borutska, Y. (2024). Optimization of Ecological Taxation: Role in the Formation of Environmental Protection Budgets. Int. J. Environ. Impacts., 7(1), 17-23. https://doi.org/10.18280/ijei.070102
T. Medynska, N. Loboda, N. Nohinova, N. Oliynyk, and Y. Borutska, "Optimization of Ecological Taxation: Role in the Formation of Environmental Protection Budgets," Int. J. Environ. Impacts., vol. 7, no. 1, pp. 17-23, 2024. https://doi.org/10.18280/ijei.070102
@research-article{Medynska2024OptimizationOE,
title={Optimization of Ecological Taxation: Role in the Formation of Environmental Protection Budgets},
author={Tetyana Medynska and Nataliia Loboda and Nataliia Nohinova and Nadiya Oliynyk and Yuliia Borutska},
journal={International Journal of Environmental Impacts},
year={2024},
page={17-23},
doi={https://doi.org/10.18280/ijei.070102}
}
Tetyana Medynska, et al. "Optimization of Ecological Taxation: Role in the Formation of Environmental Protection Budgets." International Journal of Environmental Impacts, v 7, pp 17-23. doi: https://doi.org/10.18280/ijei.070102
Tetyana Medynska, Nataliia Loboda, Nataliia Nohinova, Nadiya Oliynyk and Yuliia Borutska. "Optimization of Ecological Taxation: Role in the Formation of Environmental Protection Budgets." International Journal of Environmental Impacts, 7, (2024): 17-23. doi: https://doi.org/10.18280/ijei.070102
MEDYNSKA T, LOBODA N, NOHINOVA N, et al. Optimization of Ecological Taxation: Role in the Formation of Environmental Protection Budgets[J]. International Journal of Environmental Impacts, 2024, 7(1): 17-23. https://doi.org/10.18280/ijei.070102