The paper studies the influence of consumer (packaging) materials on the environment, as well as the behavior of consumers using such materials. The article considers consumers' ecological liabilities, the causes and mechanisms of their occurrence, the order of accrual and payment. The authors offer a procedure of formation of consumers' environmental liabilities in accounting and accounts transaction reflection by tax agents.
Bychkova S., Egorov М. Rol’ i znachenie ekologicheskogo ucheta i audita v rynochnoi ekonomike [A role and the importance of environmental accounting and auditing in market economy]. Ekonomika sel’skokhoziaistvennykh i pererabatyvaiushchikh predpriiatii – Economics of agricultural and processing enterprises, 2001, no. 9, pp. 20–23.
Zamula I.V. Ekologicheskie dokhody i obiazatel’stva v sisteme bukhgalterskogo ucheta [Environmental income and liabilities in an accounting system]. Vestnik Universiteta bankovskogo dela Ukrainy – Journal of Banking University of Ukraine, 2011, no. 1, pp. 257–259.
Radionov D. Pererabotka musora v Ukraine: mif ili real’nost’? [Waste processing in Ukraine: a myth or reality?]. URL: Link. (In Ukr.)
Decree of the Cabinet of Ministers of Ukraine “On Introduction of gathering, storage and disposal of waste as secondary raw materials” of July 26, 2001 № 915.
Decree of the Cabinet of Ministers of Ukraine “On Introduction of collection, sorting, transportation, processing and recycling of used packaging (packing)” of July 09, 1999 № 1225.
