TAX ACCOUNTING SYSTEM FOR ENVIRONMENTAL ACTIVITIES OF AN AGRO-INDUSTRIAL ENTERPRISE

Environmental issues in the modern world belong to the category of issues that do not require proof of relevance, their existence is recognized both at the international level and at the level of national economies. Agro-industrial enterprises are entities whose activities directly affect the state of the environment. At the same time, environmental issues are reflected in the accounting and reporting of enterprises with some degree of unsystematicity, since there is no understanding of the comprehensive methodology for accounting for environmental taxes and payments. This requires the development and justification of a system of tax accounting of environmental activities of an agro-industrial enterprise. The scientific article examines and proves the need to organize tax accounting of environmental activities of an enterprise, summarizes and discloses the functions of tax accounting, the principles of its construction. The authors propose a model for organizing tax accounting and indicate the types of tax reporting. The elements of the accounting policy for tax accounting of environmental activities of an agro-industrial enterprise are disclosed.