ACCOUNTING AND TAX ASPECTS OF COLLECTION OF THE ENVIRONMENTAL TAX

Анотація

The article examines the actual topic of collecting environmental tax on waste disposal. As enterprises of different sectors of the economy work to meet the diverse needs of the population of our planet, this leads to the formation of a huge amount of waste that needs to be disposed of. The means that can somewhat restrain the process of waste accumulation and environmental degradation is the collection of environmental tax. The views of various scientists on the impact of environmental taxation on the incentives of environmental taxpayers to use the latest waste-free technologies and make environmentally constructive changes in production technology are considered. Factors that negatively affect environmental pollution during waste disposal and coefficients used in calculating the environmental tax are considered. For example, if the waste is placed within a settlement or at a distance of less than 3 kilometers from such boundaries, the coefficient used in calculating the environmental tax is 3. Situations when economic entities are payers of the environmental tax on waste disposal are considered. The definition of the term "waste disposal" is investigated. Attention is drawn to the fact that according to the tax legislation, waste disposal is considered to be exclusively permanent (final) stay or disposal of waste in places that are specially designated for this purpose, or at facilities (storage facilities, landfills, etc.). The use of such sites or facilities must be authorized by the authorities. If economic entities carry out only temporary disposal of waste, then such economic entities are not payers of environmental tax. However, representatives of the state tax service sometimes provide clarification that businesses that have only temporarily disposed of waste must also pay an environmental tax, as stated in these explanations. Given this, the article proposes amendments to the Tax Code of Ukraine, aimed at protecting the interests of those businesses that only temporarily dispose of waste. Some aspects of environmental tax accounting are considered.

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