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The economic development of organizations in the modern business space is characterized by high environmental risks, caused both by the expansion of eco-standards, and by the increase in resource consumption associated with the development of industry and the tightening of requirements for the quality of life. In this regard, the role of resource taxes in the formation of budgets and financial results of organizations (enterprises) is growing. Taxes, like built-in regulators, are used by the state to stimulate the...

The change in the composition and structure of the formation of demand for factors of production depends on the growth or decline in the economic efficiency of the sale of goods, work, services or from the successful achievement of socio-economic goals. In the first case, replacing some of the resources employed in the production cycles allows the economic entity to get an extra financial effect in the form of profit, and to the state in the form of tax payments. In the second case, the economic effect cannot occu...

An important tool for managing natural resources is the country's tax system. The assessment of the compliance of the tax system with the country's economic, social and environmental policies is related to the implementation of the regulatory function of taxation. Evaluation of the effectiveness of the regulatory function should include: an assessment of the effectiveness of tax incentives for investment in environmental protection facilities; an assessment of the environmental efficiency of existing tax incentive...