The Influence of Tax Rates for the Groundwater Extraction to the Ecological Status of Water Bodies in the EU Countries
Abstract
Purpose. To analyze the relationship between the ecological status of water bodies and the size of the tax rate for groundwater extraction. Methods. A complex of general scientific methods of research was used. In particular, a comparative analysis of the level of tax rates for the extraction of groundwater in the EU member states. Results. A comparative analysis of the level of tax rates for groundwater extraction in the EU member states has been made.The issue of allocating state income from rent payments for groundwater extraction has been investigated. It has been established that the cost of rent payments from groundwater extraction is usually attributed to: general taxation (Denmark, the Netherlands, Germany), water resources management (France), fund for the protection and restoration of groundwater (Belgium, Germany), expenditure on water resources (provinces in the Netherlands, Australia).The modern ecological status of water objects of EU countries has been studied. It has been established that rent payments for groundwater extraction in the EU member states vary considerably. The smallest are observed in the post-Soviet area (Estonia, Hungary, Latvia, Lithuania). The highest tax, among the countries under study, in Denmark. Denmark is leading the quality indicators of underground and surface waters. 70-90% of water bodies in Denmark have a good ecological status.Conclusions.It has been practically proved that the high tax rate for the extraction of groundwater does not solve environmental problems. The experience of European countries shows that the improvement of the ecological status of water objects is possible by budget allocations from the extraction of groundwater to the management and protection of water resources.
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