FISCAL STIMULATION OF THE EFFICIENCY OF WASTE MANAGEMENT GENERATED AS A RESULT OF COMBAT OPERATIONS IN UKRAINE TO ACHIEVE ENVIRONMENTAL SECURITY

Abstract

This article is devoted to the study and analysis of the features and organization of fiscal incentives for effective management of waste generated as a result of combat operations in Ukraine as a promising direction for solving current challenges in the field of environmental security of the state. The authors conducted a thorough analysis of the specific features and instrumental support of fiscal incentives for the development of environmental initiatives in the field of waste management. The current state of institutional and legal support in the field of regulation of state fiscal policy and environmental legislation regarding differentiated waste characteristics, as well as the possibilities for using fiscal incentives aimed at promoting progressive waste management practices and their in-depth processing, is analyzed. An expanded description of foreign experience in using fiscal incentives in the field of overcoming environmental crises caused by military actions, natural and man-made disasters is provided. The experience of Iraq is analyzed in terms of effective practices of mobilizing the business environment for the purpose of collecting and processing military waste, using financial incentives to take appropriate actions. The system of state measures used by the Japanese government to counteract the negative environmental consequences of natural disasters and man-made accidents is described. The post-war practices of fiscal stimulation of the processes of military waste utilization, which was carried out by the government of Bosnia and Herzegovina, are analyzed. Promising directions for the implementation of theoretical approaches to the use of fiscal stimulation for the purpose of effective processing of waste generated as a result of combat operations in Ukraine, based on instruments of privileges, the use of tax discounts, tax credits, the creation of profile budget development programs, the use of public-private partnership mechanisms, etc. are identified.