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Information × Registration Number 0225U002178, (0122U000522) , R & D reports Title The accounting and taxation in sustainable development conditions popup.stage_title Облік і оподаткування в умовах сталого розвитку Head Kolumbet Olena P., к.е.н. Registration Date 24-02-2025 Organization State University of Infrastructure And Technologies popup.description1 The research of the current state and directions of the improvement of the accounting and taxation taking into account a foreign experience in sustainable development conditions popup.description2  The work is intended for participants in economic activity who produce, distribute, exchange and consume goods and services. They interact with each other in the market and play an important role in the functioning of the economy in conditions of sustainable development. The basis is the concept of sustainable development, which provides a balance between economic growth, social well-being and environmental responsibility. The main aspects that determine the relevance of this topic include: economic challenges (The need to increase the transparency of financial reporting to ensure responsible business conduct. The use of environmental and social accounting in the financial management system of enterprises. The impact of tax policy on stimulating "green" investments and environmentally responsible business; environmental factors (Implementation of environmental taxation mechanisms (environmental taxes, carbon quotas, tax breaks for environmentally friendly enterprises). Accounting for costs of environmental measures and their reflection in financial reporting. Introduction of non-financial reporting (ESG reports, integrated reporting) as a tool for assessing the environmental and social impact of enterprises; social aspects (The impact of the tax system on the social responsibility of business and reducing inequality. The use of tax benefit mechanisms for enterprises that adhere to the principles of sustainable development. Accounting for costs of social initiatives, corporate social responsibility (CSR) and their impact on the financial results of companies; international experience and prospects (Harmonization of accounting and tax standards with EU requirements for sustainable development. Use of International Financial Reporting Standards (IFRS) to integrate environmental and social indicators into financial accounting. Theoretical foundations and scientific approaches to the formation of a hypothesis of digital development of accounting are determined. Product Description popup.authors Andrieieva Olena V. Boiko Sviatoslav O. Havryliuk Oleksandr M. Zhylenko Andrii B. Kybenko Andrii Yu. Kovova Iryna S. Kolumbet Olena P. Kravchenko Olha O. Lukyianyk Ruslan V. Pavlenko Anton P. Semenova Svitlana M. Chelombitko Oleh I. Shpyrko Olha M. Shuliarenko Svitlana M. Yarmolitska Olha V. popup.nrat_date 2025-02-24 Close