Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Improvement of Eco-taxation of Goods Producer of Pig Husbandry in Ukraine

Author(s): O. Varchenko, I. Svynous, Y. Grynchuk, B. Khakhula, M. Ibatullin

The article is devoted to substantiation of directions of ecological taxation of agricultural enterprises - producers of pig products, as one of the components of the state ecological policy. This circumstance is caused by the integration processes of Ukraine in the European community, requires flexible adaptation of the regulation instruments of the pig industry, where an important role is assigned to the levers of production environmentalization. The generalization of domestic practice and foreign experience gives grounds to believe that the instruments of the state's environmental policy should be focused on reducing the harmful impact of the production of pig products on the environment of the corporate sector of the agrarian economy, in particular the pollution of water and air basins. Based on the data of the State Statistics Service of Ukraine, surveys of the activity of agricultural enterprises-producers of pig production and research of scientists, it has been proved that pig farms are one of the sources of environmental pollution. Due to the insufficient level of financial support for the farms of the corporate sector of the agrarian economy-the producers of pig products and the liberal nature of environmental legislation, leads to the fact that the above-mentioned business entities do not pay much attention to environmental protection. It is suggested that agricultural enterprises-producers of pig production should be paying environmental tax, and its funds should be directed to environmental protection measures. As a basis for calculating the value of the above tax should be the indicator of the density of pigs per 100 hectares of agricultural land, depending on natural climatic zones.