Budget spending on environmental protection before and during martial law: regional dimension
Анотація
The article analyses and evaluates environmental protection spending in terms of achieving the regional ecological policy objectives and trends in spending changes in Ukraine in 2019 – 2024 before and during Russian aggression. The article argues that state and local budgets are currently the main sources of environmental protection spending in Ukraine. The state budget’s environmental protection spending accounted for 0.549% of the 2019–2021 total before military operations began. Meanwhile, during the military operations, this figure fell sharply to 0.173%. Compared to the amount of cash inflows for 2019–2021, spending decreased sharply by 38.5%. The actual level of environmental protection spending in both the state budget and regional budgets is extremely low, particularly during military operations. Analysis and evaluation of environmental protection spending show that it is decreasing substantially both in both state and regional budgets due to wartime factors and the large-scale destruction of the industrial, power, and infrastructural bases. The evaluation of Ukraine’s regions in terms of the percentage increase or decrease in cash inflows for environmental protection for 2022–2024 relative to the total amount for 2019–2021 provides for the identification of the following gradations of level: moderately favourable, moderately unfavourable, unsatisfactory, significantly unsatisfactory, very unsatisfactory, extremely unsatisfactory, and unacceptable. A moderately favourable level is identified for two oblasts: Volynska and Ternopilska. Two oblasts, Zakarpatska and Rivnenska, are identified as of moderately unfavorable level. An unsatisfactory level is typical of Kyivska, Mykolayivska, and Chernivetska oblasts. A significantly unsatisfactory level is in Odeska, Hmelnytska, Lvivska, and Kyivska oblasts. Sumska, Dnipropetrovska, Donetska, Harkivska, Luhanska, Zhytomyrska, Zaporizka, Vinnytska, and Hersonska oblasts have an extremely unsatisfactory level. The level is unacceptable in Cherkaska oblast. No environmental protection spending is recorded in the oblast budget for 2022–2024. The indicators for evaluating the level of cash inflows for environmental protection are open to information updates and adjustments in line with future monitoring studies.
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