Regulatory impact on the field of waste management in Ukraine: fiscal and budgetary dimensions

It is substantiated that the slow pace of modernization and reconstruction of the waste management industry in Ukraine is largely due to the excessive uniformity of the set of fiscal, budgetary, credit, customs and compensatory instruments of regulatory influence on the processes of generation, placement, utilization and disposal of industrial and household waste. It has been established that the fiscal and budgetary dimensions of the regulation of waste management in Ukraine should operate with a set of regulatory steps that will stimulate the processes of resource conservation activation in the flows of secondary resources and ensure effective use of the resource value of secondary natural raw materials. It was found that forcing the processes of using the resource value of household waste for energy purposes requires the use of financial incentives, primarily in terms of the activation of innovative activities, in particular, regarding the technology for the production of gaseous and solid biofuels. It is substantiated that the advanced foreign experience of using the tool of preferential taxation and financial and budgetary support for the implementation of resource conservation projects based on the utilization of the resource value of various types of waste has proven its value and can be fully used in the domestic practice of fiscal and budgetary regulation of the field of waste management. It was found that the differentiation of environmental tax rates for the generation and placement of waste will increase the volume of waste use for the production of thermal and electrical energy by an order of magnitude, since lower tax rates for burning waste for energy production are a significant incentive for subjects of secondary resource use. It was established that the environmental tax for the placement of waste in specially designated places or facilities and for the generation of radioactive waste should be concentrated in special funds of public budgets of different taxonomic levels and the funds of these funds should be used for the development of the infrastructure for handling radioactive waste, for providing subsidies to consumers of energy from renewable sources and subsidies to subjects of industrial and economic activity that implement recycling projects secondary natural raw materials for the purpose of production of various types of solid and gaseous biofuels.