Nature Protection Measures Research Articles

Assessing the impact of hurricane Fiona on the coast of PEI National Park and implications for the effectiveness of beach-dune management policies

The impact of waves, storm surge, and aeolian transport associated with Post-tropical Storm Fiona (offshore significant wave height ∽ 8 m, storm surge up to 2 m) on the sandy beaches and foredunes of the north shore of Prince Edward Island National Park (PEINP), Canada, are assessed. Management policies and practices, as they apply to sandy beach systems within PEINP, are reviewed in the context of the shoreline changes attributed to Fiona. The effectiveness of these policies and practices are evaluated to inform the potential performance of beach-foredune systems as natural protection measures that mitigate the impacts of large-magnitude storms and relative sea-level rise (RSLR) on shoreline change. The analyses utilise survey data, ground photography, and unoccupied aerial vehicle (UAV) imagery collected before (October 2021 to July 2022) and after (October 2022 and May 2023) Fiona. In general, the largest dunes were characterised by erosion of the stoss slope, with landward retreat of the dune toe by < 6 m and minimal impact on crest height and position. Small foredunes (< 5 m in height) generally showed significantly greater erosion in terms of dune profiles, with dune breaching occurring at some locations. Foredunes perched on bedrock and till, which were typically smallest in size, were subject to complete erosion, thereby exposing the hard underlying surface. Overall, the impact of Fiona on sandy beach systems in PEINP was relatively modest in many locations, reflecting the success of existing management policies and practices that protect and maintain the integrity of foredunes by minimizing human impacts and avoiding ‘coastal squeeze’.

Study on natural disasters and protection measures in the Danxia landform region

Abstract The unique landform of Danxia and the resulting landscape have become significant tourism resources. To fully utilize these resources, a comprehensive investigation has been conducted on geological and ecological disasters in the Danxia area. Through experiments on rock and soil samples, as well as X-ray diffraction mineral composition studies of Danxia rocks, it is evident that Mudstone with high clay mineral content is prone to collapse under water-karst erosion conditions, while sandstone with high clay mineral content easily weathers into grooves, which greatly impacts the overall stability of the cultural landscape carved into Danxia cliffs. Therefore, Health, Safety, and Environmental (HSE) technology is applied to protect and manage the Danxia landscape. An HSE management evaluation index system is established for different types of Danxia landscapes to provide a scientific theoretical basis and technical means for protecting and managing the cultural landscape across various regions.

STATE AUDIT IN THE FIELD OF ASSESSING THE EFFECTIVENESS OF THE USE OF NATURAL RESOURCES: WORLD EXPERIENCE

Against the background of globalization of trends in the transition to «green» technologies and the economy, the increase in related costs, the relevance of assessing the effectiveness of audit activities in the environmental sphere is also increasing. In this regard, the article examines the world experience in organizing and conducting a state audit of the efficiency of the use of natural resources. In particular, the authors consider the methodological approaches of the supreme audit institutions of foreign countries that occupy high positions in international ratings of environmental protection and the use of resource-saving technologies. As a result of the study, it was revealed that most of the external state audit bodies do not conduct an audit of the use of natural resources, not in the form of a separate type of audit, but as an audit of efficiency. In some cases, these audits combine elements of an efficiency audit and a compliance audit, as well as a financial audit. At the same time, in the structure of the efficiency audit elements used in the activities of the supreme audit institutions of the countries under study, «economy», «efficiency» and «efficiency» can be distinguished, with the exception of the experience of Canada, whose audit management adds «environment» and «sustainable development». Based on the results of the analysis, the authors formulated conclusions in the context of considering the possibility of adapting the best best practices of the Supreme Audit Institutions in domestic conditions in the field of assessing the effectiveness of the use of natural resources and environmental protection measures in general.

DOMAIN NAME PROTECTION IN SOUTH AFRICA

This paper investigates the legal mechanisms that are available when one is dealing with domain name disputes. It describes the domain name system and contrasts this with other forms of intellectual property. The different types of domain name conflicts are discussed and the legal measures available for protection of domain names as intellectual property are highlighted. Reference is made to national protection measures such as the Trade Marks Act 194 of 1993 and common law protection of intellectual property. Certain international legal mechanisms such as the World Intellectual Property Organisation’s rules with regard to online domain name dispute resolution and the United State’s Anticybersquatter Consumer Protection Act of 1999 are also discussed as these measures have a direct influence on some domain names of South African businesses. Lastly the changes to domain name dispute resolution procedures envisaged by the Electronic Communications and Transactions Act 25 of 2002 are discussed.Since the advent of e-commerce a new species of highly valuable intellectual property has developed. Although there are remarkable similarities between domain names and “common law trade marks” and trade marks protected by the Trade Marks Act 194 of 1993 there are also important differences, which cause uncertainty and confusion when disputes involving domain names arise. These differences flow mainly from the unique characteristics of domain names. The purpose of this note is to investigate the domain name system as it is used in South Africa, to compare domain names and trade marks, and to look at the protection mechanisms which an aggrieved party may have at his or her disposal if he should find that his business name or trade mark (or something similar) is being used by a domain name registrant in a way that conflicts with his interests. In addition, a short comparison of how these problems are addressed by the international community, particularly the USA and Britain, will be made.

Current Hydrological Conditions Research of the Chaika lake System in the Territory of the Volga-Akhtuba Floodland

The nature protection measures performed within the national project "Ecology" on the lake system "Chaika" were analysed, the flooding status of the floodland before and after the measures implementation was compared with the equivalent special spring release. A positive effect in increasing the floodland area was confirmed. The chemical analysis results of water and composition of bottom sediments were presented. The bottom sediment was found fertile to be classified as calc-sapropel.

Natural Processes and Hygiene to Protect Against Spread and Mutations of COVID-19

Our planet is a living being that has its own protective viral mechanism. Viruses are activated when people intervene too zealously in the natural processes on the planet and worsen the environment. With a decrease in the spiritual level of society, deterioration of the environment, climate change, pollution of water and soil and other catastrophic violations of natural processes on the planet, an epidemic and the process of mutation of viruses begins, as a result of which more and more of their species and strains appear. The coronavirus is becoming more and more infectious, more and more often affects the young and, according to some reports, aggravates the course of the disease. COVID-19 acquires variability and increases infectiousness in people with weak immunity. Mutations of COVID-19 and infection will stop if the path of transmission of coronavirus from person to person is interrupted. To do this, you need to observe natural and medical protective measures, acquire appropriate knowledge and skills and have protective equipment available.

Investigation of the Current State of Transport Safety and Ways to Minimize Their Impact on the Urban Environment

The purpose of the study is to analyze the statistics of the impact of motor transport on the urban environment: gas pollution, dust, noise and vibration, emissions of transport in order to determine their negative impact on the human body and the urban environment and ways to solve this problem. Currently, in urban planning, the assessment of the negative impact of vehicles on the environment is not always carried out, and if it is carried out, then not in a complex, but by individual factors. The main reason for this is the lack of simple and sufficiently adequate assessment methods. Any large city is a transport hub, and therefore the urban environment is constantly deteriorating in most areas, especially in the central part of the city: pollution by technical noise, vibration, dust, transport emissions, and the lack of natural and artificial protective measures to the required extent. And this leads to stress and discomfort of the population, the development and exacerbation of various diseases. In this regard, studies have been conducted to study changes in the number of vehicles over the years, to identify the causes of technical noise, fuel leakage, their failure, to determine changes in the dynamics of exhaust gases, to justify and implement measures to protect the urban environment. The works of many Kazakhstani and foreign scientists are devoted to these issues, however, studies were conducted on individual factors without taking into account the combined and temporary impact factor. To solve these problems, the authors propose to make a comprehensive assessment of the studied factors of the negative impact of motor transport on humans and the urban environment. In order to implement and obtain more complete information about the current situation in the city, the tasks of further research have been identified

УПРАВЛІННЯ РИЗИКАМИ ЗЕЛЕНОГО ФІНАНСУВАННЯ В УКРАЇНІ

As many countries around the world are implementing sustainable development policies and seeking to finance environmental, climate and nature protection measures, the use of new financial instruments is becoming more widespread, with green loans and green bonds being the main ones. At the same time, their use exposes creditors and investors to significant financial risks that financial institutions and financial market regulators have not previously taken into account in their work. Therefore, the challenge is to develop new approaches to assessing and managing the risks of using green finance instruments to ensure sustainable development. On the basis of the recommendations and guidelines provided by international financial organisations, regulatory documents of central banks of OECD member countries for 2017–2022, and recommendations of the National Bank of Ukraine, the main areas of ensuring effective risk management of lending to green projects are determined, coefficients of the probability of default of the borrower in lending to green projects are calculated. A methodology has been developed to assess the concentration level of credit risks associated with green lending. The article proposes a system of liquidity ratios to secure collateral in green lending operations. A methodology has also been developed for calculating the adjusted interest rate of yield for green corporate bonds, taking into account inflation rates and the value of the established inflation target. Considerable attention is given to improving regulatory and supervisory measures by the central bank to manage the risks associated with the use of new green financial instruments. The proposed approaches can be used by domestic lenders and investors to improve the risk management of green finance in the post-war economic reconstruction period. The issues discussed in this paper are relevant to the discussion aimed at implementing balanced approaches to green finance risk management in the process of ensuring sustainable development in Ukraine.

Фінансово-інвестиційний вимір вирішення екологічних проблем в умовах нової глобальної природоохоронної архітектоніки: імплементація передового іноземного досвіду

It is substantiated that under wartime conditions, formation of a new global nature protection architectonics and decentralization of power, the solution of ecological problems of socioeconomic development passes into a new financial and investment dimension, which requires diversification of sources of financing of capital investments and current costs in environmental protection. It is determined that in the dynamics of the nominal amount of financing of capital investments and current expenditures in environmental protection in the context of the main nature protection measures in 2000–2020, in general, there is an upward trend, which is caused by inflation-devaluation processes, rather than a real increase in assignations to environmental projects both in the public and corporate sectors. It is identified that in 2000–2020 there was a significant difference between the amounts of financing of capital investments and current expenses in the direction of increasing the amount of financial support for the operation and maintenance of environmental infrastructure, rather than their renovation and modernization. It is substantiated that the chronic deficit of financial and investment support for solving ecological problems is caused by excessive unification of sources and methods of financing the renewal of the network of environmental infrastructure objects and rationalization of the use of natural raw materials, which requires diversification of fiscal, budgetary and credit investment instruments of the environmental protection industry. It is determined that increasing investment flows in the environmental sphere of Ukraine depends on the inclusion in the range of priorities of the national environmental policy of the dominants of international environmental conventions, primarily the New Climate Agreement, which will allow obtaining financial preferences from global environmental funds and foreign governments. It is substantiated that the intensification of environmental activities at the level of local self-government will become possible due to an increase in the share of deductions of the natural resource rent and environmental tax to special funds of budgets of territorial communities, which will ensure targeted linking of eco-resource payments to solving the most pressing ecological problems of territorial entities

ГЕОЭКОЛОГИЧЕСКИЕ УСЛОВИЯ В РАЙОНЕ ДЕПУТАТСКОГО ОЛОВОРУДНОГО МЕСТОРОЖДЕНИЯ (СЕВЕРО-ВОСТОЧНАЯ ЯКУТИЯ)

The article highlights the state of the tin mining indus​try in Yakutia and in the largest tin deposit – Deputatskoye, characterizes natural conditions of the development territory, their extremity in climatic, geological, geomorphological and geocryological relations. The scale and specificity of consequences of mine development, nature, originality of the impact on individual components of the natural environment are shown. The opinion is expressed about the inexpediency of restrictions in further mine development provided that a system of nature protection and remedial measures is created and implemented to maintain an effective tin mining with minimal damage for northern geosystems. This will contribute to the revival of the tin mining industry of the republic.

Preliminary investigation on stability and hydraulic performance of geotextile sand container breakwaters filled with sand and cement

Breakwaters are essential constructions providing tranquility to ports and harbour structures, when there is a lack of natural protection measures. Traditionally these massive structures are constructed using natural rocks weighing tonnes. In the present scenario, obtaining huge natural rocks are difficult as well as non-eco-friendly. Geotextiles sand containers (GSCs) emerges as a suitable alternative for the rock armour units of breakwaters and various literatures supports its efficacy. The present investigation aims at analysing the performance of GSCs when filled with a calculated amount of cement and sand. The Hydraulic performance and stability analysis of cement and sand filled geotextile breakwater models are carried out in a 1:30 scaled monochromatic wave flume. When GSC breakwaters are filled with sand and cement, up to 43% increased stability is observed with a considerable decrease in wave runup, rundown and reflection, than sand-alone filled units. As a result, cement-sand filled GSC units can be suggested as a possible alternative to sand alone filled units where vandalism has to be countered.

COVID-19 as a social disease: qualitative analysis of COVID-19 prevention needs, impact of control measures and community responses among racialized/ethnic minorities in Antwerp, Belgium

BackgroundIn high income countries, racialized/ethnic minorities are disproportionally affected by COVID-19. Despite the established importance of community involvement in epidemic preparedness, we lack in-depth understanding of these communities’ experiences with and responses to COVID-19. We explored information and prevention needs, coping mechanisms with COVID-19 control measures and their impact on lived experiences among selected racialized/ethnic minority communities.MethodsThis qualitative rapid assessment conducted in Antwerp/Belgium used an interpretative and participatory approach. We included migrant communities with geographic origins ranging from Sub-Saharan Africa, North-Africa to the Middle East, Orthodox Jewish communities and professional community workers. Data were collected between May 2020–May 2021 through key informant-, in-depth interviews and group discussions (N = 71). Transcripts were analyzed inductively, adopting a reflexive thematic approach. A community advisory board provided feedback throughout the research process.ResultsParticipants indicated the need for tailored information in terms of language and timing. At the start of the epidemic, they perceived official public health messages as insufficient to reach all community members. Information sources included non-mainstream (social) media and media from home countries, hampering a nuanced understanding of virus transmission mechanisms and local and national protection measures. Participants felt the measures’ most negative impact on their livelihoods (e.g. loss of income, disruption of social and immigration support). Economic insecurity triggered chronic stress and fears at individual and family level. High degrees of distrust in authorities and anticipated stigma were grounded in previously experienced racial and ethnic discrimination. Community-based initiatives mitigated this impact, ranging from disseminating translated and tailored information, providing individual support, and successfully reaching community members with complex needs (e.g. the elderly, digitally illiterate people, those with small social networks or irregular legal status).ConclusionStudy participants’ narratives showed how coping with and responding to COVID-19 was strongly intertwined with socio-economic and ethnic/racial characteristics. This justifies conceptualizing COVID-19 a social disease. At the same time, communities demonstrated resilience in responding to these structural vulnerabilities. From a health equity perspective, we provide concrete policy recommendations grounded in insights into communities’ structural vulnerabilities and resilience.

STRUCTURE OF SEQUESTERED CARBON IN THE BIOMASS OF FOREST STANDS IN THE GARDEN ART PARK-MONUMENT OF NATIONAL SIGNIFICANCE “FEOFANIA”

-The state of forest ecosystems and processes of carbon sequestration have both global and local significance upon investigating the influence of natural and anthropogenic factors on biogeochemical cycles. The study of the consequences of their impact on forest stands is initiated by international and state environmental programs aimed at solving the problems of climate change. Sequestration of carbon in the biomass of forest stands depends on the productivity of stands, the formation of tree mortality and the conduct of economic activities. The purpose of the study was to establish the regularities of changes in the reservoir of sequestered carbon in the biomass components of the stands in the garden art park-monument “Feofania”. The processes of transformation of forest ecosystems were investigated on permanent experimental plots of the “Feofania” Park territory using the methods of forest inventory. The observations results confirmed the general increase in the reservoir of sequestered carbon in the biomass of tree stands and the multi-vector dynamics of the sequestered carbon structure in the live biomassand mortmass of tree stands. Evidence of decrease in the carbon-sequestering potential of stands under intense mortality and lesser increase in the live biomass of stands was obtained. From an ecological standpoint, a positive trend towards an increase in the share of coarse woody debris (mortmass) in the biomass structure of permanent plots was established. The main carbon structure of biomass, according to the species composition, is represented by common oak, common hornbeam, and Norway maple. Nature protection decisions and measures implemented in the territories of the natural reserve fund should increase the intensity of carbon sequestration in biomass and the resistance of forest ecosystems to the influence of environmental factors. Given the priority of carbon sequestration in the biomass of tree stands as an ecological function, it is necessary to practice measures to promote current increment in carbon sequestered in the biomass and increase the resistance of trees to natural and anthropogenic disturbance

Trump and Biden, Whose Policy is “Better”?

2020 is the year of US presidential election, with Republican candidate Donald Trump and Democratic counterpart Joe Biden running for president. In this paper, we focus on different president’s policy especially on economic field. In addition, “the different policies affect both America and China’s economy” is considered. This paper also gives some responds and suggestions for China to deal with different economic policies in America. Based on the instruction, we mainly solved three questions.To analyze different candidates’ economic policies and explore the impact in the U.S, we establish four series of factors by using Multiple Regression (MR) and then use Analytic Hierarchy Process (AHP) to build a whole model of general factors. Specially, we choose “COVID-19 fighting measures” to be the area we will explore, and we select Susceptible Exposed Infectives Recovered (SEIR) model to predict the impact caused by COVID-19. After that, all the advantages and disadvantages can be analyzed. If Donald Trump continues his political career, the development of American economy will be predicted by Gray model according to the GDP in previous years. Oppositely, if Joe Biden successfully runs for the president, some policies will be changed, and it is helpful to predict the GDP by using MR method. The conclusion shows that Biden’s policy is better than Trump’s for economy in the U.S.We build a new model to predict the possible impact of different candidates elected on China’s economy. The influence caused by different economic policies can be typically shown through several specific companies such as Huawei. Annual reports from different companies are collected and some data particularly related to international trade can be analyzed. Additionally, it is helpful to use Gray model and MR method to predict the companies’ economic situation on behalf of some significant parts of Chinese economy. From a historical point of view, the connectivity of the world economy, the collaborative division of labor among countries and the exchange of personnel are irreversible historical trends. No matter who the candidate is, our strategic approach to economic policy will not change, but some details may be changed. For Donald Trump’s policies, we will take national protection measures in some high-tech areas. But for Biden, the policy in China must be changed.

Assessment of Risk of Population Health Damage with Polluted Air of Industrial Megacity

The assessment of risk of the population health damage in industrial cities stipulates for a mandatory use of such indicators as expected duration of the working career, the level of life satisfaction and the level of medical service in the region, DALY, climate in the region considered, the state and quality of the natural environment, especially, the state of atmospheric air. Air pollution causes causes the deterioration of organism functions, adaptation and intellectual capabilities of the population. The problem considered in the article involves the activity of specialists on various levels and professional areas in health care, environmental protection, management of vital activities and the regional viability. Joint complex solutions allow developing complementary natural protection and therapeutic measures for improving the population health in the Krasnoyarsk Territory (exemplified by Krasnoyarsk) and decreasing population mortality.

ЄВРОПЕЙСЬКИЙ ДОСВІД СПРАВЛЯННЯ ЕКОЛОГІЧНИХ ПОДАТКІВ ТА ПЕРСПЕКТИВИ ЙОГО ІМПЛЕМЕНТАЦІЇ В УКРАЇНІ

The article examines the experience of European countries in the implementation of environmental taxes in order to determine the prospects for its implementation in domestic conditions. The essence of the concept of ecological tax is revealed. It was found that environmental taxes should be understood as a kind of compensation for damage caused to the environment. Therefore, the volume of the environmental tax should cover the amount of funding for the implementation of nature protection measures and correspond to the volume of damage caused to the environment. In general, the problem in the field of ecology in Ukraine is quite similar to this kind of problems at the global level, which is why there is a need to consider the experience of European countries in the implementation of environmental taxes in order to determine the prospects for its implementation in domestic conditions. The features of environmental taxation in European countries are considered. European countries direct the paid environmental taxes mainly to the improvement of investment and innovation development in the field of environmental protection. At the same time, environmental taxes are an important tool for solving the problem of redistributing monetary resources in the direction of improving the financing of programs aimed at rational use of nature and preserving the quality of the environment. Unfortunately, in domestic conditions, environmental taxes today only fiscally direct the system of collection of environmental payments. The types of environmental taxes in Europe are given. Problematic aspects in the field of environmental taxation in Ukraine have been studied. It has been established that today the basis of such a legislative framework has already been formed in Ukraine, however, with the deepening of globalization processes, it needs some improvement, in particular, first of all, it is worth paying attention to the use of a comprehensive approach to the greening of the national economy, which requires the implementation of a set of measures to reduce the burden on the environment environment.

Utilization of Risk Analysis of Hydraulic Structures for Efficient Allocation of Means

Efficient allocation of available means presuppose detailed knowledge about risks, costs and benefits within the area of interest. The societal demand for increased safety of hydraulic structures, as components of the critical infrastructure, requires considerable investment. To evaluate the effectiveness of potential measures in an environment influenced by epistemic and aleatory uncertainties, risk analysis and cost-benefit analysis are used in practice. The above described approach is now fully implemented when considering natural floods and structural flood protection measures, and also presented in the paper. For potential failures of dams and other important hydraulic structures however the procedure becomes rather more complex to comprehend the effect of designed measures on different failure modes. After introducing governing theoretical principles used for the natural flood vs structural measures analysis, the paper presents examples of application of combination of cost-benefit and risk analysis in the framework of the authors’ work as Strategic Expert of the Ministry of Agriculture of the Czech Republic for the different stages of the flood prevention program. The last part of the paper focuses on dam safety and the application of risk analysis as a support tool for decision making processes. It describes the practice applied in the Czech Republic and comments on the advantages and disadvantages of the current approach while suggesting further possible improvement.

ОСНОВИ РЕСУРСОЗБЕРЕЖЕННЯ НА ПІДПРИЄМСТВІ: УПРАВЛІНСЬКИЙ АСПЕКТ

Introduction. The article considers the management aspect of the basic resource conservation in the enterprise. Based on the study, it was proposed to determine the essence of resource conservation in the enterprise and focused on improving the organization and management, social activities, rationalization of resource potential. The purpose of the article is to study management aspect of the basic resource conservation in the enterprise. Results. The etymological characteristics of resource management of the enterprise allowed to carry out the essential analysis of the specified concept and to define its features from a position of effective, potential, resource, factor, innovative, market-oriented, ecological, information, productive, process, functional, system, situational, complex approaches to resource conservation management from the standpoint of sustainable development. The analysis of classical and modern interpretations of the essence of enterprise development allowed to identify five main approaches to the etymological change of interpretation of this category from the standpoint of quantitative, qualitative, systemic, process and complex approaches. Based on the etymological analysis of the concepts of "resource management" and "enterprise development" management of resource development is defined as a management process provided by the actions of competent personalities, quantitative and qualitative organizational, economic, technological, social, environmental and structural changes affecting optimization and rationalization of the formation and use of resource potential, which is based on natural, tangible, intangible, financial, human, information, time, structural and organizational resources, and lead to the transition of the enterprise to a new qualitative level of its existence. Conclusions. On the basis of integration of modern approaches the definition of resource saving as effective organizational and administrative activity directed on rational use of resource potential, application of resource-saving technologies, stimulation of nature protection measures for the purpose of achievement of the socio-ecological and economic purposes of the enterprise is given. The proposed interpretation emphasizes the key role of the human factor in the implementation of resource conservation and focus on achieving a set of goals for sustainable development of the enterprise. Key words: management, enterprise, resources, economical use of resources, resource conservation, classification.

Analysis of 220 Years of Floodplain Population Dynamics in the US at Different Spatial Scales

In this study, we explore the long-term trends of floodplain population dynamics at different spatial scales in the contiguous United States (U.S.). We exploit different types of datasets from 1790–2010—i.e., decadal spatial distribution for the population density in the US, global floodplains dataset, large-scale data of flood occurrence and damage, and structural and nonstructural flood protection measures for the US. At the national level, we found that the population initially settled down within the floodplains and then spread across its territory over time. At the state level, we observed that flood damages and national protection measures might have contributed to a learning effect, which in turn, shaped the floodplain population dynamics over time. Finally, at the county level, other socio-economic factors such as local flood insurances, economic activities, and socio-political context may predominantly influence the dynamics. Our study shows that different influencing factors affect floodplain population dynamics at different spatial scales. These facts are crucial for a reliable development and implementation of flood risk management planning.

ОБЛІКОВІ ТА ПОДАТКОВІ АСПЕКТИ СПРАВЛЯННЯ ЕКОЛОГІЧНОГО ПОДАТКУ

The article considers the main aspects of collecting environmental tax. Collection of environmental taxes is one of the means that can restrain the process of deteriorating environmental conditions, and in some cases improve the environmental situation. The article also examines the impact of environmental taxation on improving the environmental situation. The role of the environmental tax at financing of nature protection measures is considered. There are critical remarks of some scientists who point out that the availability of revenues from the environmental tax is not a guarantee of sufficient funding for environmental measures. Attention is paid to the risks of environmental taxation, which are associated with reduced solvency and financial stability of environmental taxpayers who pollute the environment. The classification of environmental taxes is considered, which is built depending on the purposes for which the amounts received as a result of taxation are directed. The essence of the environmental tax levied in Ukraine is investigated. The article analyzes the norms of the Tax Code of Ukraine, which regulate the object of taxation with an environmental tax. Factors influencing the amount of environmental tax to be paid to the budget are studied. First of all, these are the factors that lead to an increase in the tax base. In addition, higher environmental tax rates, which are set by the Tax Code of Ukraine for more hazardous pollutants, also affect the amount of environmental tax to be paid to the budget. The amount of environmental tax paid to the budget is also increased by special coefficients used in calculating the tax liability. It is proposed to apply tax benefits related to the construction of treatment facilities and the installation of treatment equipment when collecting environmental tax. The essence of the proposed environmental tax benefits is that the environmental taxpayer will be able to reduce part of the tax liability. This reduction is carried out by the amount of depreciation of fixed assets, which directly carry out the treatment of pollutant emissions into the atmosphere, discharges of pollutants into water bodies, etc. Some aspects of environmental tax accounting are considered.