FINANCIAL AND ENVIRONMENTAL ASPECTS OF THE ACTIVITIES OF THE CORPORATE SECTOR OF UKRAINE'S AGRICULTURAL ECONOMY

Abstract

Purpose. Based on the generalization of the scientists' research, develop practical recommendations for improving the financial and environmental aspects of the activities of the subjects of the corporate sector of the agrarian economy of Ukraine. Research methodology. A specific scientific methodology was also used to solve the set tasks outlining the identified research problems. Among the applied methods – the method of statistical analysis (to characterize the impact of agricultural enterprises on the environment); tabular method as a rational reflection of analytical information; scientific abstraction, deduction and induction – for formulating a scientific hypothesis of work, laws and principles; abstract-logical – for making theoretical generalizations, substantiating research methodology, formulating conclusions. The results. In the process of research, the main factors that do not stimulate investments in the creation and reconstruction of environmental protection objects of agricultural enterprises were established. Based on the generalization of research by scientists, practical recommendations are proposed to ensure the implementation of environmental protection measures in the activities of economic entities in the field of agrarian business. Scientific novelty. The methodical approaches to the administration of the environmental tax have been improved in relation to farms of the corporate sector of the agrarian economy, which provides for the mandatory carrying out of an environmental impact assessment (EIA) when making a decision on the implementation of industrial and economic activities. Practical significance. The implementation of the proposed environmental-oriented measures will be aimed at creating business opportunities for "green growth", in particular: with the aim of expanding access to the EU market; development of organic agriculture; implementation of ecological technologies for the production and processing of agricultural products, food waste management.