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EN
The scientific foundation for approximation of the environmental legislation of Ukraine to the European law and ecological policy are considered. Based on identified features and factors of European environmental law origin and development, key aspects and strategic direction for implementing it into environmental policy of Ukraine by sectors were substantiated. Sectoral analysis of the current state of approximation of the environmental legislation of Ukraine to the European environmental law was carried out in the context of transposition and implementation. Proposals have been developed to improve the effectiveness of national environmental policy in the context of decentralization and European integration processes.
PL
Przedmiotem opracowania jest analiza wybranych orzeczeń sądów administracyjnych w ochronie środowiska. Analiza wybranych orzeczeń sądów administracyjnych uzasadnia niedoskonałości w procesie stosowania przepisów prawa środowiskowego przez uprawnione organy administracji publicznej z uwagi na brak pożądanej specjalistycznej wiedzy dotyczącej złożonych procesów zachodzących w środowisku. Problematyka ochrony środowiska ciągle jest ważna i aktualna zarówno z pozycji państwa, jak poszczególnych jednostek. Możemy zaobserwować, że zagadnienia ochrony środowiska jest przedmiotem badań różnych dyscyplin naukowych, m.in. nauk przyrodniczych, ekonomicznych a także społecznych. Celem prowadzonych rozważań jest ukazanie wybranych problemów związanych z ochroną środowiska w perspektywie działalności orzeczniczej sądów administracyjnych w Polsce.
EN
The subject of the study is the analysis of selected rulings of administrative courts in environmental protection. The analysis of selected rulings of administrative courts justifies the inadequacies in the process of the application of environmental law by authorised public administration bodies due to the lack of the desired specialist knowledge of complex environmental processes. The issue of environmental protection is still important and topical both from the point of view of the state and individual entities. We can observe that the issues of environmental protection are the subject of research of various scientific disciplines, including natural, economic and social sciences. The aim of the conducted considerations is to show selected problems related to environmental protection in the perspective of the judicial activity of administrative courts in Poland.
EN
The article highlights and systematizes modern and effective management instruments in the implementation of regional environmental policy. It is determined that the regional environmental policy acts as a component of the national environmental policy, which is based on environmental national and international legislation, standards and norms and contributes to the sustainable development of the region as a socio-ecological-economic system. The following groups of instruments for the implementation of environmental policy at the regional level have been identified: instruments of legal regulation (environmental legislation); environmental management instruments (environmental audit, environmental certification, environmental labeling, environmental marketing, strategic environmental assessment, environmental monitoring, environmental education) financial and economic instruments (environmental taxation, environmental payments and fees, environmental regulation, penalties for violation of environmental legislation, preferential taxes, softloans and subsidies, investment and environmental funds); instruments of intersectoral social partnership (intersectoral communication, intersectoral interaction, instruments of public influence); e-environmental management instruments (information and communication technologies). Based on the results of the expert survey, the most effective instruments for the implementation of regional environmental policy (in order of importance and influence) were identified: environmental management instruments (environmental audit and monitoring), economic instruments and intersectoral social partnership; e-environmental management instruments and such environmental management instruments as environmental marketing, certification and labeling received low scores. Statistically significant differences were revealed in the assessments of the effectiveness of instruments depending on the sphere of professional activity of experts: for the representatives of regional authorities in the field of environmental protection, the most influential instruments are strategic environmental assessment, environmental audit and public environmental control; for the representatives of public organizations in the field of ecology – environmental monitoring, environmental audit and public environmental control; for the representatives of business structures of Zaporizhzhia region – economic instruments, environmental marketing, environmentalaudit, environmental certification and product labeling; for the environmental scientists – public environmental control, environmental impact assessment, intersectoral social partnership, environmental monitoring, strategic environmental assessment. The tendencies and ways of improving the instruments for the implementation of the regional environmental policy are highlighted: development of the strategy of the national environmental policy, taking into account the regional specifics; strengthening the powers of regional environmental management bodies for control and monitoring in the field of environmental protection; introduction of environmental management system instruments in the region; strengthening the role of economic instruments, including creating conditions for the development of a „green” investment climate in the region; creation of an extensive regional environmental monitoring system; introduction of an electronic environmental management system in the region; incorporation of cross-sectoral social partnership in the field of regional environmental management with a well- -defined legal and institutional framework.
PL
Artykuł został poświęcony różnym aspektom opodatkowania ekologicznego na Ukrainie i w UE. Dokonano podziału podatków ekologicznych na Ukrainie ze względu na podmioty opodatkowania oraz przedstawiono ich zestawienie z podatkami ekologicznymi funkcjonującymi w UE. W pracy zostały odzierciedlone niektóre najwyższe i najniższe kwoty emisji zanieczyszczeń ze stacjonarnych źródeł zanieczyszczenia. Określono efektywność fiskalną opodatkowania ekologicznego na Ukrainie. Zasugerowano sposoby udoskonalenia systemu opodatkowania ekologicznego na Ukrainie ze względu na doświadczenia UE.
EN
The article deals with various aspects of environmental taxation in Ukraine and the EU. The environmental taxes in Ukraine were divided according to the objects of taxation and compared with the list of environmental taxes in the EU. Some rates for pollutant emissions from stationary sources of pollution were reflected. The fiscal efficiency of environmental taxation in Ukraine was determined. The ways to improve the system of environmental taxation in Ukraine according to the EU experience were suggested.
RU
Статья посвящена различным аспектам экологического налогообложения на Украине и в ЕС. Выполнено разделение экологических налогов на Украине по субъектам налогообложения и проведено их сравнение с экологическими налогами, действующими в ЕС. В работе отражены некоторые самые высокие и самые низкие объемы выбросов от стационарных источников загрязнения. Определена фискальная эффективность системы экологического налогообложения на Украине. Представлены пути совершенствования системы экологического налогообложения на Украине с учетом опыта ЕС.
IT
L’articolo è dedicato a vari aspetti della tassazione ambientale in Ucraina e nell’UE. Le tasse ambientali in Ucraina sono state suddivise per entità fiscali e confrontate con le tasse ambientali nell’UE. Il documento riflette alcune quantità più alte e più basse di emissioni provenienti da fonti fisse di inquinamento. L’efficienza fiscale della tassazione ambientale in Ucraina è stata determinata. Hanno suggerito modi per migliorare il sistema di tassazione ambientale in Ucraina prendendo in considerazione l’esperienza dell’UE.
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