РЕЗУЛЬТАТИВНІСТЬ ВИДАТКІВ ДЕРЖАВНОГО БЮДЖЕТУ НА ОХОРОНУ НАВКОЛИШНЬОГО ПРИРОДНОГО СЕРЕДОВИЩА В УКРАЇНІ

Abstract

The article focuses on the study of the effectiveness of financing environmental protection measures from the state budget of Ukraine. The main task is to establish a correspondence between the level of financing from the state budget for environmental protection measures and the level of the environmental effect achievement, as well as to assess the effectiveness of financing environmental protection. To this end, the article explores (1) the structural dynamics of state budget expenditures on natural environmental protection, (2) the mechanisms for filling and application the funds of the State Budget Environmental Protection Fund. For this, considering 2011–2020 period, there were fulfilled: (1) an analysis of expenditures from the state budget in the context of budget programs for the environmental direction, as well as (2) an analysis of the structure and dynamics of state budget expenditures for natural environmental protection in terms of the expenditures functional classification. The results of the analysis showed that the funds of the state budget intended for the protection of the natural environment are used to a small extent to solve urgent environmental problems. A negative trend of reducing the expenditures of the state budget of Ukraine on environmental protection measures has been revealed. At the same time, funding for measures that actually consist in ensuring the functioning of budgetary institutions from the sphere of state environmental management bodies is increasing. The level of funds application from the State Budget Fund for Environmental Protection aimed at the implementation of the very environ-mental measures is low. In addition, the shortcomings of the mechanism for the use of funds allocated for financing environ-mental protection measures are revealed, which does not contribute to the implementation of an effective state environmental policy. In order to increase the effectiveness of financing natural environment protection, the article suggests ways to improve the mechanism for using the assets of the Fund for Natural Environmental Protection, as well as planning and monitoring the implementation of budget programs of the environmental direction.