Problems of implementation in Ukraine of the report on payments in favour of the state in the context of ensuring transparency of forestry activities and priorities of sustainable development (In Ukrainian)

In the process of implementing European standards on environmental impact regulation, adaptation of sustainable development purposes in Ukraine and the organisation of further monitoring of the tasks set, the problem of objective measurement of social progress as a whole arose, as a result of which a request was formed to improve the system of national statistics and, accordingly, reporting. Modern reporting models provide coverage not only of financial performance indicators, but also of non-financial indicators that characterise the retention of the sustainable development concept, recognised by the international common new ideology of modernity, which determines the relevance of this study. The study subject was a set of theoretical, methodological, and practical provisions on the preparation and submission of a report on payments in favour of the Ukrainian state. The study object was a report on payments in favour of the state as an information source for assessing economic growth, social justice, and environmental management in Ukraine. The study purpose was to analyse the state of implementation of the report on payments in favour of the Ukrainian state and determine the possibilities of expanding the scope of its application to ensure transparency of rational nature management in forestry. When analysing the current state of the studied problem, methods of system analysis and synthesis, economic and statistical observation and general, historical method are used. Studies are conducted on the basis of a diagnostic approach, using analogs and comparison methods. Guided by the methods of systematisation, common similarities and differences, common approaches to the compilation and presentation of a report on payments in favour of the Ukrainian state are substantiated. The author concludes that the study of the problems of introducing a report on payments in favour of the Ukrainian state gives grounds to assert that it is an important information source for a wide range of interested users about the use of natural resources and payments for them to the budget by enterprises, since information from tax returns on taxes and fees paid by business entities is not publicly available. In addition, the report on payments in favour of the state does not relate to the composition of the financial statements and, accordingly, the legislation does not define the obligation to submit it to the regulatory authorities together with the income tax declaration.