LEGAL REGIME OF ACCOUNTING AND WASTE MANAGEMENT OF THE MINING INDUSTRY

Abstract

Issues of legal regulation of the use and protection of mining waste are on the border of many areas of research, so the scientific developments of scientists specializing in technical, economic, environmental and other research will provide a scientific basis for research on legal regulation of land use and protection of the mining industry. useful in deepening legal research on this issue, in particular, to study the issues of legal regulation of rational use and protection of man-made mineral deposits. The purpose of the article is to determine the regulatory features of accounting and waste management of the mining industry. Realization of the set purpose provides the decision of a number of tasks, such as: 1) definition of essence of wastes of the mining industry as objects of legal regulation; 2) characteristics of the peculiarities of accounting and certification of mining waste and 3) to draw conclusions on the optimization of the regime of waste management of the mining industry. Scientific novelty. The article substantiates the feasibility of introducing a mechanism of legal liability for the use of man-made mineral deposits or promising man-made mineral objects without a special permit (license), including unauthorized development of man-made production waste, non-compliance with safety requirements for man-made deposits and environmental protection requirements. environment. In conclusion, the article emphasizes that it is necessary to take into account the provisions of Art. 239 of the Commercial Code of Ukraine (Commercial Code of Ukraine) on the possibility of combining administrative liability and the application of sanctions of economic liability, in particular, in the case of illegal development of man-made mineral deposits should provide for the withdrawal of profits (income); administrative and economic fine; restriction or suspension of the business entity, as well as in some cases – liquidation of the business entity.