THE ANALYSIS OF THE ECONOMIC AND LEGAL MECHANISM OF PUBLIC MANAGEMENT FOR THE SUSTAINABLE DEVELOPMENT ON THE ECOLOGICAL COMPONENTS BASIS

Denys Tarasenko, Оlena Тsyklaurі

Анотація


The article analyzes the state of the economic and legal mechanism of public management of sustainable development on the basis of environmental component in Ukraine.

The research is aimed at identifying the directions of the mentioned mechanism improvement by increasing its effectiveness and efficiency, as well as on determining further guidelines for public management to Ukraine’s sustainable development.

It has been noted that the current economic and legal mechanism of public management for sustainable development in terms of environmental taxation and environmental budget expenditures has its drawbacks and ineffective for the economy and entrepreneurship development, as well as for improving the environmental sphere in Ukraine.

In particular, attention has been paid to: the absence of preferential taxation conditions for enterprises trying to modernize their facilities and implement the latest environmentally friendly, low-waste, energy and resource-saving technologies; the need for a gradual increase in environmental tax rates; the expediency of increasing responsibility for environmental offenses; imperfection of regulatory regulation of the special fund budget expenditures on environmental measures, which allow for misuse of funds, etc.

The results of the study may find practical application to eliminate the identified disadvantages and promote the sustainable development of Ukraine by amending a number of regulatory acts: the Tax Code of Ukraine, the Budget Code of Ukraine, the Law of Ukraine “On Local Self-Government in Ukraine”, the Code on Administrative Offences of Ukraine and other laws and by-laws related to these issues.


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