Managing energy consumption: a case of natural gas as a taxation tool in Ukraine
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Дата
2019
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Анотація
Energy consumption is managed to some degree in different countries. If the government
is interested in reducing the energy poverty and increasing the energy consumption,
it provides enough energy access for all consumers. However, sometimes, in order
to regulate the energy market properly, the government should pursue other goals, i.e.,
political, economic, or even fiscal. This study aims to figure out how the new natural
gas policy of Ukrainian government reflects on the main stakeholders’ incomes and
expenses: the profits of domestic gas companies; the expenses of the four main groups
of households by income. The article shows the case of unfair taxation of households’
natural gas consumption by the Ukrainian government that was named by the authors
as “gas tax.” Analyzing this case using the statistical indicators of dynamics, distribution
and structure, it was found out that the honest taxpayers who receive middle incomes
(middle class) are in the most disadvantaged position because they are forced to
pay the highest price and the largest share of their income for utilities. The paper also
includes distinguishing several shortcomings and ethical problems that appear during
application of the gas tax in Ukraine: growth of cost inflation, reduction in domestic
consumption, reducing the profitability of business; reducing the middle class and increasing
the stratification of society, concealment of real incomes and growth of the
shadow economy, enhancing injustice and labor migration abroad. All these problems
are the arguments for reconsidering gas tax to make it fair and less painful for the
economy and households.
Опис
Ключові слова
energy poverty, natural gas, households, middle class, Ukraine
Бібліографічний опис
Problems and Perspectives in Management