УДК: 504.06:336

DOI: https://doi.org/10.36887/2415-8453-2019-4-28

Nataliya E. KOVSHUN
Doctor of Economics, Associate Professor, National University of Water Management and Environmental Management
Nataliya S. PIATKA
Senior Lecturer at the Department of Tourism and Recreation, Mukachevo State University

JEL classification: Q 50; Q 52; Q 56; Q 59


Introduction. The processes of globalization and social transformation have made environmen-tal conservation a priority, and therefore require some action to be taken to address environ-mental issues and the rational use of natural resources. The solution of the existing problems depends to a great extent on the functioning efficiency of the financial security system established in the country, the established composition and the volume of financing sources and certain directions of their use, which necessitates their scientific-based analysis.

The purpose of the study is to investigate the state of financing environmental measures in Ukraine, to study the directions, dynamics and structure of costs for environmental protection, identifying features of financing environmental protection.

Results. The comprehensive analysis of the dynamics of costs for environmental protection and rational use of natural resources is carried out. The main components of environmental expenditures are identified. Costs for environmental protection and rational use of natural resources by financing sources have been structured. The dynamics and structure of capital investments by nature conservation measures are investigated. The dynamics of the share of expenditures for environmental protection and rational use of natural resources in the GDP of Ukraine, as well as the share of capital investments (environmental) in the structure of capital investments of Ukraine are analyzed. The features of the current state of financing environmental protection and rational use of natural resources are highlighted.

Conclusions. The results of the research made it possible to identify the main problems in the field of financial support for environmental protection and to outline the ways of their solution. The necessity of investments mobilization into nature protection activity is proved through development of appropriate means of economic stimulation and their legislative fixing, which will allow to solve the problem of financial support of environmental protection by diversification of financing sources.

Keywords: costs for environmental protection, environmental activities, environmental measures, recurrent costs, capital investments, cost structure, financial support.


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The article was received 04.09.2019