Environmental taxation and a reflection of its main elements in the accounting system

Анотація

The subject of research is the procedure for taxation and reflection of environmental tax in the accounting system. The purpose of the article is to disclose a methodological approach to environmental taxation in Ukraine, which will make it possible to develop proposals for improving the information base formed by the accounting system and its further use in order to form various types of reporting, as well as planning actions to reduce the amount of pollution by business entities. The methodological basis of the study is the general scientific and special methods of scientific knowledge, applied at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systematic approach, induction and deduction, generalization. Results of work. The article carried out studies of the current state of taxation in the context of components of environmental taxes, analyzed the volume of such taxes in the budget by types of environmental pollution. National, regional and local administrative levels of influence have been identified that allow the implementation of environmental plans and measures in the legal field. Taking into account the current requirements of users of accounting information, the documentary reflection of the economic activity of the calculation of environmental tax obligations has been improved. A complex of analytical accounting system for settlement operations with the environmental tax budget was developed and its practical application is presented. Field of application of results in the activities of economic entities in certain sectors of the economy. Conclusions. The proposed procedure for reflecting transactions under accrued budgetary obligations is the result of compliance with environmental tax requirements. Environmental accounting, in turn, is the basis for obtaining this information on costs, analyzing and monitoring rational environmental activities. Therefore, the main objective of environmental accounting is to develop expense items to account for general operating expenses (or to form a separate sub-account to account for environmental expenses under the items) and accounting for 92 Administrative expenses. At the same time, аpplication of accounting standart 16 "Expenses" facilitates the provision of a list of items of expenses related to their accounting.

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