Legal Aspects of Stimulating an Increase Green Energy Use in the Ukrainian Transport Sector

The paper considers changes to the Tax Code of Ukraine made over the past 2.5 years, which provided exempting imported electric vehicles and their engines from the tax on the added value, as well as from income tax on the profits received by manufacturers of electric vehicles and engines for them. Support was given to such actions of the legislator, which in the medium term are required to increase the share of electric vehicles among the vehicles. It is possible to consider an increase in the share of green energy in the field of transport when charging the batteries of electric vehicles with electricity from renewable sources. A proposal has been made to extend the benefits provided to manufacturers and owners of electric vehicles and their parts to manufacturers and owners of vehicles powered by hydrogen internal combustion engines. Equally important will be the continuation of work on legal incentives for generating energy from environmentally friendly sources. The benefits granted by Ukrainian legislation on the exemption from value-added tax on electric vehicles and their engines imported into Ukraine, as well as for the exemption of income tax on the profits received by manufacturers of electric vehicles and engines to them, should already act as a significant stimulating factor to increase the share of electric vehicles among all vehicles in Ukraine. In the case of charging these batteries with electricity generated from renewable sources, we can talk about increasing the share of green energy in the field of transport. Unfortunately, much time must pass before this since economic stimulation methods take much longer than administrative ones. To increase the scale of transfer of vehicles to renewable energy sources, a proposal should be made to extend the effect of preferential provisions provided by the Law of Ukraine “On Amending the Tax Code of Ukraine on Improving Tax Administration, Eliminating Technical and Logical Inconsistencies in Tax Legislation” dated January 16, 2020, and the Law of Ukraine “On Amendments to Chapter XX “Transitional Provisions” of the Tax Code of Ukraine on Stimulating the Development of the Ecological Transport Industry in Ukraine” dated July 15, 2021, to vehicles with hydrogen engines and manufacturers of such vehicles and hydrogen engines for them. The proposal proposed in the previous paragraph should be used in conjunction with proposals to stimulate producers of electricity from renewable sources and, at the same time, protect the state’s interests in the energy sector. Hundreds of future scientific studies within the framework of various sciences should target this issue.