The importance of developing and optimizing the structure of a modern payment system, which will facilitate not only the accumulation of these funds in the budget, but also to make relevant management decisionson their allocation for conservation measures and restoration of lost aquatic ecosystem functions was demonstrated. The methodological and theoretical basis of the study is the key concepts of modern economic theory, economics of environmental management and sustainable development, international ecosystem ecosystem accounting, institutional and neo-institutional theories related to the problem of scientific substantiation of payments for the use of resources and services of aquatic ecosystems. The key elements of the structure of payments for the use of water resources in Ukraine (rent for special water use, environmental tax for discharges of pollutants into water bodies, rent for water bodies, fines) are studied and analytical evaluation of these taxes were studied and performed their analytical evaluation. The main factors of low efficiency of payments for the use of aquatic ecosystem resources are identified. It is proposed scientific concepts to optimize the structure of payments for the use of resources and services of aquatic ecosystems taking into account the best models of international experience. Attention was focused on the necceserity of the creation in Ukraine a special extra-budgetary National Environmental Fund of Water Resources in the form of a legal entity, similar to the National Fund for Environmental Protection and Water Management in Poland, with the aim of accumulating payments for water ecosystem services and introducing tools to stimulate and support water protection measures. Perspectives for further research on this issue, in particular, with regard to the formation of a comprehensive strategic ecosystem approach to the introduction of payments for the use of resources and services of aquatic ecosystems, development of modern methodological approaches to assessing the services of aquatic ecosystems and formation of an optimal structure of payments for the use of water resources, taking into account their functional characteristics were identified.
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