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Formation of a Decentralized Model of Financial and Economic Regulation of Environmental Protection and Nature Management Activity: The Focus on European Experience
Holian V. A., Medynska N. V., Moroz Y. O., Zamlynskyi O. S.

Holian, Vasyl A. et al. (2023) “Formation of a Decentralized Model of Financial and Economic Regulation of Environmental Protection and Nature Management Activity: The Focus on European Experience.” Business Inform 7:74–82.
https://doi.org/10.32983/2222-4459-2023-7-74-82

Section: Ecology and Environmental Management

UDC 330.3:330.15:342.35

Abstract:
It is found that in the context of martial law and deepening decentralization of power and local government reform, there is a need to form a decentralized model of financial and economic regulation of environmental management, which will allow more efficient accumulation of natural resource and environmental payments and ensure their targeted use in terms of expanded reproduction of natural resource potential and environmental protection. It is substantiated that a distinctive feature of the interbudgetary distribution of natural resource rent and environmental tax is their excessive centralization, which does not allow forming a sufficient financial base of local self-government for financial and investment support aimed at the reproduction of natural resource potential, development of a network of natural and economic and environmental infrastructure and environmental protection. It is identified that in 1999-2021, the dynamics of the proportion of local budgets in the total revenues of rent and fees for the use of other natural resources and environmental taxes to the Consolidated Budget of Ukraine shows a downward trend, which indicates the existence of gaps between the declared priorities of fiscal deregulation in the system of natural resource management and environmental protection and the actual decentralization of the accumulation of environmental payments in public budgets. It is found that the effectiveness of the decentralized model of financial and economic regulation of environmental management directly depends on the growth of the concentration of eco-resource payments in local budgets, which, in combination with the spatial and territorial communal assets, will allow diversifying the sources and methods of financial and investment support for rationalizing the use of natural raw materials and environmental protection in the adjacent territories. It is substantiated that the basis for building a decentralized model of financial and economic regulation of environmental management should be the Polish experience of organizing financial and investment support for environmental rehabilitation through the formation of a network of environmental protection funds at both the national and regional levels.

Keywords: financial and economic regulation, decentralized model, local self-government, European experience, environmental tax, environmental protection funds.

Fig.: 2. Bibl.: 9.

Holian Vasyl A. – Doctor of Sciences (Economics), Professor, Senior Research Fellow, Separated Subdivision of National University of Life and Environmental Sciences of Ukraine “Boyarka Forestry Research Station” (12 Lisodoslidna Str., Boiarka, Kyievo-Sviatoshynskyi district, Kyiv region, 08150, Ukraine)
Email: [email protected]
Medynska Nataliia V. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Land Cadastre, National University of Life and Environmental Sciences of Ukraine (15 Heroiv Oborony Str., Kyiv, 03041, Ukraine)
Email: [email protected]
Moroz Yuliia O. – Methodist, Educational-scientific-production Center «Protection of Natural Resources and Reformation of Land Relations», National University of Life and Environmental Sciences of Ukraine (15 Heroiv Oborony Str., Kyiv, 03041, Ukraine)
Email: [email protected]
Zamlynskyi Oleksandr S. – Postgraduate Student, Department of Land Cadastre, National University of Life and Environmental Sciences of Ukraine (15 Heroiv Oborony Str., Kyiv, 03041, Ukraine)
Email: [email protected]

List of references in article

Avdiushchenko, A. S. “Fondy okhorony navkolyshnyoho seredovyshcha v systemi finansuvannia pryrodookhoronnykh zakhodiv Polshchi“ [Environmental Protection Funds in the System of Financing Environmental Protection Measures in Poland]. Ekonomichnyi visnyk [Dniprovskoi politekhniky]. 2014. https://ev.nmu.org.ua/docs/2014/3/EV20143_087-096.pdf
Bardas, V. “Fiskalne rehuliuvannia pryrodokorystuvannia v Norvehii ta Ukraini: perspektyvy podolannia instytutsionalnykh rozryviv“ [Fiscal Environmental Management Regulation in Norway and Ukraine: Prospects of Overcoming the Institutional Gaps]. Ekonomist, no. 1 (2012): 51-54.
Bystriakov, I. K., and Klynovyi, D. V. “Systemni oznaky mekhanizmu detsentralizovanoho upravlinnia pryrodnymy resursamy“ [System Features of the Mechanism of Decentralized Management of Natural Resources]. Biznes, ekonomika, stalyi rozvytok, liderstvo ta innovatsii. 2019. https://assets.pubpub.org/pfw2ugb8/41582924664324.pdf
Veklych, O. O. “Pershi pidsumky finansovo-biudzhetnoi detsentralizatsii ekolohichnoho opodatkuvannia“ [First Results of Fiscal Decentralization of Environmental Taxation]. Ekonomika Ukrainy. 2016. http://economyukr.org.ua/docs/EU_16_03_060_uk.pdf
Haidutskyi, I. P. “Motyvatsiinyi potentsial ekolohichnykh podatkiv dlia stymuliuvannia staloho nyzkovuhletsevoho rozvytku“ [Motivational Potential of Environmental Taxes to Encourage Sustainable Low-Carbon Development]. Efektyvna ekonomika. 2015. http://www.economy.nayka.com.ua/?op=1&z=5366
Zahorskyi, V. S. “Teoretyko-prykladni osnovy formuvannia ekopolityky rehionu v suchasnykh umovakh detsentralizatsii“ [Theoretical and Applied Bases for the Formation of Regional Eco-Policy under Current Conditions of Decentralization]. Rehionalna ekonomika. 2018. http://re.gov.ua/doi/re2018.03.062_u.php
[Legal Act of Ukraine] (2021). https://zakon.rada.gov.ua/laws/show/1423-20#Text
Nizhnikov, M. L. “Formuvannia napriamiv rozvytku systemy ekolohichnykh investytsii“ [Formation of Directions for the Development of the System of Environmental Investments]. Visnyk Natsionalnoho universytetu tsyvilnoho zakhystu Ukrainy. Seriia «Derzhavne upravlinnia», no. 2 (2018): 154-161. DOI: 10.5281/zenodo.1492087
[Legal Act of Ukraine] (2014). https://zakon.rada.gov.ua/laws/show/333-2014-р#Text

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