Legal problems of digitalization of ecological accounting data

Abstract

The article raises the question of the need to introduce into legal circulation the term «environmental accounting», which has existed in economics since the 70s of the twentieth century, and in environmental law - under the name «state accounting in the field of environment». As for domestic legislation, there is no unifying for many types of cadasters, registers, registers, reports, etc. information of ecological nature name. It is established that in the system of domestic legislation the legal regulation, within the outlined subject, is subject to cadasters of natural resources, the account of objects harmful to environment, the account of substances harmful to environment, and also factors of harmful influence on environment (chemical, physical, biological). Unfortunately, many of these credentials are closed, incomplete, or non-existent. At the same time, at the international and European level, these processes are developing rapidly and today there is a need to expand such data by including in the relevant accounting resources information and issued permits for the use of natural resources, payment of environmental fees, fines, environmentally friendly products, etc. Based on this, a proposal is made on the need to systematize domestic legislation on environmental accounting, by developing and adopting a special legal act that would meet international and European requirements in this area. There is also a proposal on the need to transform the provisions of Articles 23 and 24 of the Law of Ukraine «On Environmental Protection» by merging them and expanding the content, including all types of environmental accounting. It was found that Ukraine has already begun the process of adapting legislation on this issue, in particular, by setting requirements for digitization of all environmental data, i.e. the creation of a single environmental electronic platform, which today is only in its infancy. Keywords: ecological accounting, cadasters, registers, registers, digitalization, systematization of legislation