NATALIIA V. KOTENKO, SVITLANA V. POKHYLKO
Problems of Funding for Common Territorial Nature Use in Conditions of Fiscal Reforms
(original language – Ukrainian)

In the article the expediency of division of the territorial nature use management on the basis of payment and targeting into subsystems for general and special nature use management is sustained. According to the types of social needs the areas of common territorial nature use are identified, the list of stakeholders involved in the management of system is widened, the list of natural objects of common nature use is offered. The analysis of the current state of environmental sphere financing reveals general theoretical problems due to the public nature conservation activities. Also practical financing problems of the common territorial nature use in Ukraine are identified, among which the followings are: lack of systematic interaction between the subjects of public and private sectors in the framework of environmental activities; inefficiency distributive processes of public funds; inadequate regulatory procedures to ensure the financing of environmental protection measures; mismatch costs of environmental trends to the real needs of the public sector; the limited fiscal capacity of a limited set of environmental charges; inefficient use of environmental protection funds

Key words: budget, fund, local expenditure, public good, reform, tax, territorial nature use.

Placed in №1, 2015.

Affiliations: NATALIIA V. KOTENKO,C.Sc. (Economics), Senior Tutor of Department of Finance and Credit, Sumy State University;
SVITLANA V. POKHYLKO, C.Sc. (Economics), Senior Tutor of Department of Finance and Credit, Sumy State University

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