Екологічний аудит: сутність і необхідність

Abstract

Розглянуто сутність та передумови створення екологічного аудиту. Проведено аналіз зарубіжного досвіду розподілу екологічного податку. Наведено статистичні дані, які доводять необхідність та доцільність для підприємства застосовувати цей вид аудиту. Зроблено висновки, що екологічний аудит є дієвим механізмом процесу управління навколишнім середовищем.

The article examines aspects of the development and establishment of an environmental audit in the country. One of the primary issues is inadequate and the development of applicable laws. The necessary steps and outlines the prerequisites for the implementation and dissemination of environmental audits. The foreign experience of environmental taxation is considered; also basic form of environmental taxation is highlighted. The components forming the environmental are defined. The dynamics and structure of revenues indicators of environmental tax in Ukraine for 2012–2015 years are analyzed, which indicates upward trend of its components. The basic changes in legislation and regulation concerning environmental tax administration and distribution of funds received from the environmental tax in Ukraine in 2016. The basic directions of improvement of the environmental tax are outlined, based on the comparison of the current environmental taxation in Ukraine from developed countries of the European Union. Estimation of fiscal values environmental tax in Ukraine. Analysis of revenue performance by components environmental tax on part of their enrollment at different levels of the state budget in the context of public spending environment.