Issue №: 3 (69)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
ENVIRONMENTAL TAXATION IN THE CONCEPT OF SOCIAL RESPONSIBILITY OF CITIZENS
BEREZIUK Sergiy – Candidate of Economic Sciences, Associate Professor of the Department of Administrative Management and Alternative Energy Sources, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: sergejj.berezjuk@gmail.com).
TOKARCHUK Dina – Candidate of Economic Sciences, Associate Professor of the Department of the Administrative Management and Alternative Energy Resources, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: tokarchyk_dina@ukr.net). PODOLIANCHUK Olena – Candidate of Economic Sciences, Head of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str.,e-mail: podolianchuk_l@i.ua).
The article is devoted to the study of the impact of humanity on the natural environment and the justification of the sources of the formation of financial resources for the environmental purposes in the context of social responsibility of citizens. It was established that the existing «consumer» system of human interaction with the natural environment is destructive for the noosphere. It was substantiated that the development of humanity and the consequences of its life activities are a key factor in the growth of negative anthropogenic impact on the environment. It was found that the ecological footprint of a person depends on the level of social well-being and population size. The relationship between the ecological and economic development of the country and its impact on the environment was reflected. The dynamics of expenses of the consolidated budget of Ukraine for the protection of the natural environment were presented. The main reasons and consequences of the change in the «plane» of common interests of man, nature and the economy in the process of human evolution have been established. The volume of emissions of polluting substances into the atmospheric air by households in Ukraine was studied. It was established that the system of environmental payments in Ukraine, in connection with the growing anthropogenic impact on the environment and, accordingly, its inhabitants, needs some optimization. The nature of the environmental tax has been clarified, the history of its emergence and the transformation of the content of this category have been investigated. It was established that the system of environmental taxation in Ukraine is ineffective and needs to be optimized, especially in the context of growing social responsibility of citizens in the conditions of increasing anthropogenic impact on the environment. The proposed changes in taxation of producers of environmentally hazardous products and traditional energy resources, as well as their consumers, were outlined. The structure of environmental tax in the context of social responsibility of citizens was proposed. The allocation of funds for environmental purposes was substantiated with an emphasis on the local budgets. An improved model of human «interaction» with the surrounding natural environment was proposed.
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About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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An additional copy of the magazine with the mailing list costs 450 UAH.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
