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Ukraine

Tax Code of Ukraine (No. 2755-VI)

legislation type Legislative
Law
Mitigation Framework
Passed in
The Tax Code of Ukraine was passed in . Clause 14.1.57 introduces an 'environmental tax' that takes the form of "a national-level statutory fee payable on the volume of the emissions of contaminants into the atmosphere, the discharge of contaminants into water pools, the placement of the waste, the actual amount of radioactive waste temporarily stored by their producers, the actual amount of produced radioactive waste, and the actual amount of radioactive waste amassed by April 1, 2009". In 2022, the code was amended to increase the carbon tax rate from UAH 10 ($0.3 USD) to UAH 30 ($1 USD) per tonne of CO2 emitted. According to a report by the World Bank, up to 70% of the budget revenues from the carbon tax will be "directed to reduce CO2 emissions and to encourage decarbonisation in certain sectors". 

Documents

from the Grantham Research Institute
from the Grantham Research Institute
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