PROBLEMS OF REGIONAL DEVELOPMENT AND DECENTRALIZATION УДК 336.153:336.226.44 JEL: 1Institute of Environmental Economics and Sustainable Development of the NAS of Ukraine, Research ID : http://www.researcherid.com/rid/https://www.scopus.com/authid/detail.uri?authorId=36661489700 FIRST RESULTS OF FISCAL DECENTRALIZATION OF ENVIRONMENTAL TAXATION Based on the current legal framework of Ukraine an interdependence of tasks to achieve the objectives of regional policy in terms of reforming and strengthening the decentralization of power with an implementation of the objectives of the main purposes of environmentally sustainable development, starting from the local level, is disclosed. It is shown that research methods and administrative procedures, which aimed primarily at strengthening both the financial base of local governments, particularly in the field of environmental protection, and the effectiveness of mechanisms and instruments for environmental policy, are of special significance. Because the environmental taxation is main among economic mechanisms of its implementation, so far the transformation of environmental tax in terms of decentralization of power is raised the largest scientific and practical interest whereas the environmental tax is an instrument of strengthening the financial capacity of the regional administration and local government and simultaneously is the supporting tool of financial provision of environmental protection measures. Keywords:environmental tax, fiscal decentralization, financial resources of local governments, State and local funds of environmental protection, system of financial provision of environmental protection measures
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