Review of environmental taxation and environmental expenditure in Ukraine
The paper analyses the current system of environmental taxation and environmental
expenditure in Ukraine, identifies issues in the way environmental tax policy is currently
designed and implemented and highlights main areas where environmental taxation and
expenditure could be improved. It uses data on environmental tax revenue and budgets
from expenditure reports of the State Treasury Service of Ukraine over the period
2010 - 2020. Where available, preliminary data for 2021 were also included.
The paper aims to support the government of Ukraine in reforming environmental taxation
and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction
Plan outlines ambitious plans for reform, including in the environmental domain. It
envisions restructuring the current environmental tax system, expanding it to energy
and transport and harmonising it with that of the European Union. It also foresees
an analytical study systematising current taxes and payments in line with Eurostat
classification standards. This paper can support these efforts.
Published on December 20, 2023
In series:OECD Environment Working Papersview more titles