Формування децентралізованої моделі фінансово-економічного регулювання природоохоронної та природо-експлуатаційної діяльності: орієнтація на європейський досвід

Abstract

It is found that in the context of martial law and deepening decentralization of power and local government reform, there is a need to form a decentralized model of financial and economic regulation of environmental management, which will allow more efficient accumulation of natural resource and environmental payments and ensure their targeted use in terms of expanded reproduction of natural resource potential and environmental protection. It is substantiated that a distinctive feature of the interbudgetary distribution of natural resource rent and environmental tax is their excessive centralization, which does not allow forming a sufficient financial base of local self-government for financial and investment support aimed at the reproduction of natural resource potential, development of a network of natural and economic and environmental infrastructure and environmental protection. It is identified that in 1999-2021, the dynamics of the proportion of local budgets in the total revenues of rent and fees for the use of other natural resources and environmental taxes to the Consolidated Budget of Ukraine shows a downward trend, which indicates the existence of gaps between the declared priorities of fiscal deregulation in the system of natural resource management and environmental protection and the actual decentralization of the accumulation of environmental payments in public budgets. It is found that the effectiveness of the decentralized model of financial and economic regulation of environmental management directly depends on the growth of the concentration of eco-resource payments in local budgets, which, in combination with the spatial and territorial communal assets, will allow diversifying the sources and methods of financial and investment support for rationalizing the use of natural raw materials and environmental protection in the adjacent territories. It is substantiated that the basis for building a decentralized model of financial and economic regulation of environmental management should be the Polish experience of organizing financial and investment support for environmental rehabilitation through the formation of a network of environmental protection funds at both the national and regional levels.