Search

The use of environmental taxes is expanding in many countries around the world. The introduction of environmental taxation pursues two main goals : a fiscal goal aimed at replenishing the state budget , as well as the use of economic levers to stimulate environmental protection . The globalization of economic relations makes it possible for producers to locate their production facilities in countries with low production costs, including those with a low level of taxation. This creates prerequisites for international companies to optimize not only corporate tax and VAT rates, but also to optimize payments for environmental taxes and fees. Reducing payments of environmental taxes does not encourage enterprises to introduce and apply technological processes that take care of the environment. Thus, the efforts of industrialized countries aimed at reducing the technological load on the environment will be leveled to a certain extent. It is proposed to unify environmental legislation and the rates of environmental taxes and fees at the international level, so that international corporations, in order to obtain additional profits, do not resort to using countries with low environmental tax rates and imperfect environmental protection legislation for this purpose. The transition to vehicles using electric energy as an energy source requires the creation of an appropriate technical infrastructure. For the period of creation of such infrastructure, it is necessary to stimulate the production of vehicles and diesel engines.

The use of automated accounting programs in agricultural enterprises makes it possible to ensure the efficiency of accounting of business operations occurring at the enterprise. The speed of registration of business transactions depends on how quickly the primary accounting documentation is processed by the employees of the accounting department of the enterprise. Traditional paper accounting documentation in operation creates certain difficulties for the enterprise associated with the costs of its delivery to the contractors of the enterprise and the need to store it for some time in accordance with current legislation. This causes the associated additional costs of the enterprise. One of the ways out of this situation, in our opinion, may be the reengineering of document management at an agricultural enterprise based on the use of an electronic document management system. Electronic document management makes it possible to make document management more transparent and significantly speed it up. The integration of an electronic document management system and an accounting program will improve the efficiency of accounting and management accounting at an agricultural enterprise.