DOI:  10.36172/EKONOMISTI.2020.XVI.03.NOZADZE

Annotation

The article discusses the role and importance of ecological taxes in the field of nature use and environmental protection.

Characterization of types of ecological taxes is given for individual types of natural resources, such as: Taxes for the use of water resources; Taxes on the extraction of minerals; Taxes for some land resources; Taxes for Forest resources; Taxes on the impact of the animal world on the population.

The main criteria for the effectiveness of the use of ecological taxes have been analyzed.

There are discussed the cological tax improvement measures and specific proposals which will help to improve the existing tax system and improve the natural environment. Ultimately, all of these measures will contribute to the sustainable development of the economy and raise living standards.

Environmental funds can make a significant contribution for improving the use of natural resources and the efficient use of natural resources. Ecological funds are created at the expense of financial resources allocated by non-budgetary organizations.

The purpose of ecological foundations is to solve urgent natural defense problems, restore the losses of the natural environment, compensate the damage caused to it and the deterioration  / compensation of its quality.

The strategic goal of ecological policy is to maintain natural systems, ensure the ecological security of the country, and introduce energy and resource-saving products and services.

The priorities of ecological programs are: carrying out natural protection measures, improving the condition of surface and groundwater, preventing air pollution; Creating a stimulus mechanism that will allow us to maximize the taxation of natural resources on the ground.

The strategic goal of environmental policy is: to maintain natural systems; Raising the standard of living and quality of society; Improving the health of the population and the demographic situation; Ensuring the ecological security of the country; Release from natural environment emissions, waste, pollution; Introduction of energy and resource saving products and services.

 When imposing an environmental tax, one of the important criteria of optimality is not so much the economic result, but the ecological efficiency;

. Effective environmental taxes should provide incentives for nature conservation activities, respond to improvements in treatment plants, and improve environmental damage assessment techniques;

The main purpose of environmental taxes should not be to fill the budget, but to create incentives for the rational use and restoration of natural resources;

 Along with state taxes, we should develop regional taxes that redistribute tax revenues in favor of municipalities.

Water tax is directed for the use, restoration and protection of water bodies;

 The objectives of the introduction of land tax are: to stimulate the rational use, protection and development of land; Increase in land fertility; Establishment of special funding funds for these events; Creating conditions when inefficient use of land becomes unfavorable and possession of unused land practically impossible;

 The purpose of ecological funds is: to solve urgent nature protection tasks; Reimbursement of environmental losses, compensation for damage to the environment and deterioration of quality if the culprit of the damage is not known;

A significant number of objects of world and national importance are located on the territory of our country, which have natural, scientific, cultural, aesthetic, recreational and health significance, so in the conditions of sustainable development, the introduction of a system of nature use and environment that will be more effective should be a priority. Reproduction of natural resources and safety of human health, will raise the standard of living.