PUBLIC ENVIRONMENTAL FUNDS AS A SOURCE OF THE FORMATION OF LOCAL BUDGETS OF UKRAINE

Анотація

The author established that the existing trends of decentralization of the exercise of public power and accumulation of financial resources of local budgets did not solve at the proper level the problem of implementing the principle of proportionality as a priority for the implementation of state and regional environmental policies.The author justifies the need to characterize public environmental funds as a source of revenue generation of local budgets of Ukraine as a goal of the scientific publication.The methodological basis of the scientific article is the general scientific dialectical method, methods of formal logic, structural-logical methods, which allowed to determine the functional content of the activity of public environmental funds as a source of the revenue part of local budgets.The author concluded that it is possible to overcome the manifestations of corruption risks in the system of distribution of financial resources, receipts for the payment of environmental tax and other payments for the use of natural resources and objects, due to the establishment of a regulatory consolidation of the procedure for approving an estimate of costs for the implementation of certain environmental protection measures.The author emphasized that overcoming corruption risks in the formation of financial resources of environmental protection funds and their further distribution requires taking measures to implement financial control and audit the use of such targeted revenues.The author emphasized that the strategic tasks of the implementation of state and regional environmental policies in Ukraine include the need to implement a planning strategy for solving environmental protection problems on the basis of the legal succession of the formation of the Cabinet of Ministers of Ukraine and the long-term nature of government development programs.The author emphasized the need to overcome the problem of the low level of effectiveness of the implementation of national and regional environmental policies with the need to review approaches to the formation and distribution of funds of public environmental funds, including through the creation of regulatory and organizational bases for the activation of their role in the financial system of the state.

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