Abstract
The processes of modern globalization and social transformations have significantly increased the priority of environmental protection, accordingly, they require the implementation of priority measures to solve urgent problems in the field of environmental protection and the simultaneous rational use of natural resources. The solution to these problems significantly depends on the system of financial support formed in the countries, as well as the established composition and volumes of funding sources and the determined directions of their use, which determines the need for a scientifically based analysis. The purpose of the work is to study the innovation activity of Ukrainian enterprises by sources of their financing and the development of practical recommendations for choosing the optimal model of influence on innovation efficiency of innovation support. The methodological basis of the research was the use of a set of general scientific and special methods: generalizations and scientific abstraction, historical-logical, extrapolation, and tabular visualization methods. Results of the research - The system of financial support for environmental protection at the current stage of the development of the economy of Ukraine was investigated. It is noted that environmental taxes should not just fill the state budget of the country, but stimulate the payer to have a positive and responsible attitude towards the natural environment. The dynamics of revenues to the budgets due to the application of environmental taxation mechanisms was studied and a conclusion was drawn regarding its effectiveness. The effectiveness of the implementation of the fiscal and regulatory functions of the environmental tax in Ukraine was evaluated. The order of distribution of environmental tax funds, as the main source of replenishment of environmental funds, was considered and the inefficiency of its use was analyzed. It was established that the environmental tax does not fully fulfill its fiscal function because the received income does not allow for fully financed environmental protection measures. The obtained results can be used as a basis for reforming the environmental tax in the direction of increasing its fiscal and effective effectiveness.
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