16 April 2015, 14:18
The draft law No. 2277 envisions introduction of amendments into the Budget Code of Ukraine, in particular:
— offers to lower inflow of funds from environmental tax to the budget of the Autonomous Republic of Crimea, and oblast budges from 55% to 30%;
— offers to raise from 25 to 50% inflow of funds from environmental tax to general budget of cities of district importance, village and town budgets.
The Committee notes that the Laws of Ukraine No. 79-VIII “On introduction of amendments into Budget Code of Ukraine as to reformation of interbudget relations” dated December 28, 2014; No. 72-VIII “On introduction of amendments into Tax Code of Ukraine as to improvement of tax control over transfer pricing;” and No. 71-VIII “On introduction of amendments into Tax Code of Ukraine and some legislative acts of Ukraine as to tax reform” almost eliminated the State and local environment protection funds as special funds first of all replenished with receive from environment tax.
Starting 2015, these funds have been delivered to general instead of special funds of respective budgets. At that the fields of use of these funds are almost unlimited. That certainly leads to ruining of economic mechanism of environment protection envisioned by the Law of Ukraine “On environment protection.”
The Committee supports the necessity for enhancement of abilities of local self-government bodies and local executive bodies, inter alia their financial capability. At the same time, members of the Committee consider it necessary to resume:
— functioning of the state and local environment protection funds as special funds within the State and local budgets;
— delivery of funds from environment tax to the said special state and local environment protection funds and their use only in the field of environment protection.
As a result of the discussion, the Committee approved the decision to recommend that the Verkhovna Rada Committee for Budget Corruption reject the draft Law.