Синергія екологічного обліку та оподаткування в контексті досягнення цілей сталого розвитк

Abstract

У статті досліджено взаємодію екологічного обліку та екологічного оподаткування як ключових механізмів екологічного менеджменту. В сучасному світі ці інструменти набувають особливої актуальності для забезпечення сталого розвитку, зменшення екологічного впливу виробничої діяльності та дотримання екологічного законодавства. Синергія екологічного обліку та оподаткування сприяє раціональному використанню ресурсів, зниженню викидів парникових газів, збереженню екосистем і досягненню таких Цілей сталого розвитку, як раціональне споживання і виробництво, кліматичні дії, збереження водних та наземних екосистем.The article highlights the theoretical and practical aspects of integration of environmental accounting and environmental taxation as important tools for managing environmental activities of enterprises. In today's environment, when sustainable development issues are gaining global importance, special attention is paid to the role of these mechanisms in achieving environmental responsibility, economic stability and social well-being. Environmental accounting is considered as a system that allows enterprises to identify and account for the costs of environmental measures, record the consumption of natural resources, analyze greenhouse gas emissions and the impact of production activities on the environment. The collected data provides a basis for assessing the effectiveness of environmental investments and planning strategies to reduce the negative impact. Environmental taxation is presented as a mechanism to stimulate environmentally responsible behavior of enterprises through the introduction of taxes on pollution, resource-intensive production and other environmentally unfavorable activities. The financial revenues from such taxes are used to support environmental programs, the introduction of green technologies, the restoration of natural resources and adaptation to climate change. The study analyzes the interaction between environmental accounting and taxation, which is based on the principles of transparency, responsibility and strategic management. The key roles of the participants in this process are highlighted - from enterprises that implement environmental management to public authorities that formulate tax policy and control its implementation. Such interaction creates the preconditions for monitoring, reporting and assessing environmental risks, and also contributes to the development of measures to reduce environmental impact. The article emphasizes that the synergy of environmental accounting and taxation allows enterprises not only to comply with environmental legislation, but also to actively contribute to the achievement of global sustainable development goals. In particular, it is about the rational use of natural resources (SDG 12), reduction of greenhouse gas emissions (SDG 13), protection of aquatic (SDG 6) and terrestrial (SDG 15) ecosystems.