Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (69)

Published: 2024.09.17

DOI: 10.37128/2411-4413-2024-3

Description:
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.

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ENVIRONMENTAL TAXATION IN THE CONCEPT OF SOCIAL RESPONSIBILITY OF CITIZENS

DOI: 10.37128/2411-4413-2024-3-1

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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).

Annotation

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.

Keywords: ecological tax, natural resources, human ecological footprint, social responsibility, taxation, households

List of references

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

History of the journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).