FISCAL FEES FOR THE TRANSPORTATION OF HYDROGEN GOODSJournal: Herald of Kyiv National University of Trade and Economics (Vol.88, No. 2)
Publication Date: 2013-04-13
Authors : BODYUK Adam;
Page : 39-47
Keywords : carbohydrate; pipelines; transportation; resources; payer; payment; rate.;
For Ukraine, the economic of hydrogen energy resources is perspective. Hydrocarbons (oil, oil products, natural gas), water, ammonia and some other chemical products are referred to them. Therefore it is necessary to distinguish this group of products in separate objects of taxation. Analysis of recent research and publications showed that the issue of improving the conceptual apparatus on transit movement of goods analyzed under commodity-money relations between entities and the state are not addressed by the scientists. The aim of the article is to substantiate the nature and financial and economic feasibility of the introduction of hydrogen-fiscal payments as income of the treasury. The presentation of the main material. The essence and fiscal feasibility of introducing fees for transporting hydrogen resources and related state revenue and users of the hydrogen transport system have been substantiated. The terms "fiscal-transportation payment" and "auto-fiscal payment" have been substantiated. These payments must be given to the state treasury for the carriage of goods by means of transport, as it is needed to generate funds for the operation of roads, pipelines and other transportation infrastructure needs. Having separated oil and petroleum products, natural gas as a commodity groups, it is logical to introduce a generalized definition of fiscal payment for their transit movement. Therefore it is reasonable to combine the concept under the name "hydrogen-fiscal income." The object of these fiscal charges for moving oil and petroleum products must be their actual volumes transported through Ukraine in the reporting period. Offer. It is advisable to introduce a fiscal charge for transit transportation of hydrogen resources calculated depending on the type of transport (pipeline, road, rail) according to the set of indicators.
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