LEGAL PROVISION OF BUDGET FUNDING OF ENVIRONMENTAL ACTIVITY IN UKRAINE
Abstract. The article analyzes the system of legal acts regulating government funding environmental activities in Ukraine. The disadvantages of the existing mechanism of financial support of environmental measures are substantiated: low ecological tax rates; lack of targeted use of resource payments; spending of funds from environmental funds not for the intended purpose; ineffective distribution of environmental tax, as a result of which it loses its intended purpose; imperfect selection criteria for funding environmental activities; inconsistency and ineffectiveness of administrative decisions of participants in the budget process; low level of budget discipline in the field of environmental protection; lack of legal responsibility of spending units.
Measures to improve environmental, tax and budgetary legislation are proposed to strengthen the role of public financial support for environmental activities in Ukraine. They include: the construction of an effective system of environmental taxes and resource payments, targeted use of funds from fees for special use of nature; increase economic sanctions for violations of environmental legislation; creation of the National FONPS independent of the state and local budgets with full crediting of the ecological tax and realization of exclusively target financing of short- and long-term ecological programs; ensuring public participation in allocation of funds to priority environmental programs and control their effective use; legislative establishment of the minimum limit of budget financing of environmental protection both at the state and local levels; development of a single procedure for the use of environmental funds, which will contain a new detailed list of environmental measures and reasonable criteria for their selection for priority funding.
Keywords: environmental protection, financial support of environmental protection, government funding of environmental activities, environmental protection funds, environmental tax.
JEL Classification K32, K34, H22, H41, H50
Formulas: 0; fig.: 0; tabl.: 0; bibl.: 20.
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Copyright (c) 2021 Н. Матвійчук, Н. Коленда, О. Стащук, С. Теслюк , С. Сидорук
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