MODERN APPROACHES TO TAXATION AND MANAGEMENT OF ENTERPRISES UNDER THE CONDITIONS OF SUSTAINABLE DEVELOPMENT

Modern economic conditions require the development of effective measures to implement the provisions of the state environmental policy at the level of enterprises and organizations, the introduction of «green» technologies in economic activity, ecologicalization of innovation activities of companies. In this context, there is a need to improve existing and develop new approaches to corporate taxation and management in the context of sustainable development. The results of the research of legal acts, legal and economic scientific literature on environmental issues and organization of ecological entrepreneurship showed that there are currently several main types of problems that Ukrainian enterprises have in carrying out environmental activities (legal, methodological, organizational and practical).). The development of environmental taxation is an important component of national environmental and economic policies in many countries. Green taxation tools in such countries are used not only at the level of state regulation in the development of development strategies and measures for their implementation, but also at the level of individual enterprises in the formation of effective systems of tax management, search and decisionmaking in the optimization of tax burden on enterprise. Despite this, the use of tax levers to achieve certain environmental standards requires careful analysis and careful implementation. In order for an environmental tax to perform its incentive function, its size and method of calculation must meet the criteria of appropriateness and take into account national specificities. Solving existing problems in taxation will help to reduce the destructive impact of business activity on the environment, the introduction of clean technologies in the production, conservation and efficient use of natural resources.