LOCAL BUDGET EXPENDITURES ON ENVIRONMENTAL PROTECTION IN UKRAINE IN TERMS OF FISCAL DECENTRALIZATION

Анотація

In the article the state, trends and features of financing environmental measures by local budgets in Ukraine in order to justify the possibility of increasing the effectiveness of local communities expenditures on environmental protection were investigated. To this end, an analysis of local government expenditures, including budget environmental programs, the structure and dynamics of environmental tax revenues to the general and special funds of state and local budgets from 2010 through 2020 were analyzed. The distribution of environmental expenditures between state and local budgets, the financing mechanism for environmental protection and the mechanism of providing the local environmental fund have been studied. According to the results of the analysis, it was shown that in the conditions of decentralization, the volume of local financing of environmental measures has increased. However, a significant part (over 50%) of environmental funds was directed to non-priority goals and activities. The share of expenditures of the Environmental Protection Fund for the implementation of definitely environmental measures was low. This does not contribute to solving current environmental problems and does not increase the capacity of local budgets in terms of environmental expenditures. Significant (over 60%) centralization of the environmental tax revenues in the state budget creates unfavorable conditions for the ecological sustainability of some regions. It was established that the main function of the environmental tax – compensatory – is not fully fulfilled. The environmental tax was mainly directed to the implementation of the general functions of the state and territorial communities. In order to increase the efficiency of local budget expenditures on environmental protection, it is necessary to develop criteria for assessing the impact of environmental measures, normative definition of mandatory environmental effects in budget programs and strengthen state financial control over the targeted use of local budget funds.

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