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Management of sustainable entrepreneurship adaptation to tax changes in environmental investment

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dc.contributor.author Kvach, Yaroslav
dc.contributor.author Piatka, Nataliia
dc.contributor.author П'ятка, Наталія Степанівна
dc.contributor.author Koval, Viktor
dc.date.accessioned 2021-03-01T09:29:33Z
dc.date.available 2021-03-01T09:29:33Z
dc.date.issued 2020
dc.identifier.uri http://dspace.msu.edu.ua:8080/jspui/handle/123456789/7911
dc.description Kvach V. Management of sustainable entrepreneurship adaptation to tax changes in environmental investment / Yaroslav Kvach, Nataliia Piatka, Viktor Koval // Baltic Journal of Economic Studies. - Vol. 6, No. 5, 2020. - Р. 96-105 en_US
dc.description.abstract The article highlights the problem of management of sustainable entrepreneurship adaptation to tax changes in environmental investment and substantiation of the conceptual basis for assessing the efficiency of environmental investment in terms of Ukraine’s integration processes into European community that involves introduction of sustainable economic development and mechanisms of “green” economy. Methods. A study of the peculiarities of environmental financing in Ukraine has been conducted. The theoretical bases of investment management have been examined by means of the following methods: semantic analysis of interaction of the basic elements of environmental investment process for sustainable entrepreneurship development. With the use of a comparative analysis of environmental investment, efficiency and effectiveness of environmental tax collection in Ukraine and the EU countries, the expedience of using environmental taxation as a means of stimulating domestic environmental investment has been substantiated and the need to assess the efficiency of environmental investment has been defined. Results. A study of the peculiarities of domestic environmental taxation in order to establish its efficiency has been carried out. The experience of using taxes as a means of stimulating environmental investment in the EU countries has been under consideration. This research has shown that the efficiency of environmental taxes is ensured by their high rates, which encourage companies to innovate and make appropriate environmental investments. A number of shortcomings in the domestic environmental policy have been identified. It has proven the low efficiency of its instruments, in particular, related to assessing the efficiency of environmental investment. A study of the peculiarities of environmental financing in Ukraine has been conducted. The current tendencies of investment in environmental activities with the identification of causal relationships to substantiate management decisions to improve the use of financial resources for environmental purposes have been highlighted. en_US
dc.language.iso other en_US
dc.subject sustainable entrepreneurship en_US
dc.subject taxes en_US
dc.subject taxation en_US
dc.subject assessing efficiency en_US
dc.subject adaptation to tax changes en_US
dc.subject environmental investment en_US
dc.subject стале підприємництво en_US
dc.subject податки en_US
dc.subject оподаткування en_US
dc.subject оцінка ефективності en_US
dc.subject адаптація до податкових змін en_US
dc.subject екологічні інвестиції en_US
dc.title Management of sustainable entrepreneurship adaptation to tax changes in environmental investment en_US
dc.type Article en_US


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