The article analyzes the results of a free associative experiment to determine the associative image of the teacher in the language consciousness of students of pedagogical specialty. The experiment was conducted to determine the degree of influence of extralingual factors on the status of teachers in the modern world, strengthened by the reform processes in education, reorientation to a competency-based approach to training students within the project “New Ukrainian School”. In the associative field of the token “teacher” there are four thematic areas: “Nomination of a person on a professional basis” “Teacher's characteristics”. “Learning process”.
Received: 6 July 2022 / Accepted: 5 December 2022 / Published: 5 January 2023
The article investigates the resources potential of Ukraine, which is not used effectively enough for the needs of sustainable economic development of industrial regions. The article aims to identify ways to increase the eco-tax base in order to improve the budget support for sustainable development of the iron ore subsoil use and synergetic development of industrial regions of Ukraine. The normative-legal base of subsoil users' taxation is investigated. The necessity of ecological taxation is substantiated as the consequence of enterprise activity is actual environmental pollution. Applied innovations in the method of calculating the environmental tax are proposed. They consider the factor of ownership of natural resources and the discount change in their value over time, which will ultimately increase tax revenues to the budget. It is recommended to introduce the author's approach in the methods of calculating the environmental tax in the field of iron ore subsoil use, which synergistically affects the development of industrial regions of Ukraine. It is justified that the COVID - crisis is a heavy burden on local and state budgets. Therefore, it is necessary to further optimize the system of environmental taxation in order to increase environmental contributions to the budget.
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