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id: 28698
Title: Ecological tax: essence, calculation methodology and accouning representation
Authors: Podolianchuk O. A.
Keywords: ecological tax, accounting, environmental accounting, Environmental activities, accounting for ecological
Date of publication: 2021-06-15 10:11:15
Last changes: 2021-06-15 10:11:15
Year of publication: 2021
Summary: The article examines the essence of the environmental tax, its components and functions. The interrelation of the main factors in the field of ecological taxation is determined. The state of emissions of pollutants and carbon dioxide into the atmosphere for recent years has been assessed, the dynamics of the ratio of the environmental tax to the indicators of tax revenues and gross domestic product has been analyzed.
URI: http://repository.vsau.org/repository/getfile.php/28698.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Deutsche internationale Zeitschrift für zeitgenössische Wissenschaft. 2021. № 11, vol. 2. P. 12-22.
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