World Bank2013-08-082013-08-082003-02https://hdl.handle.net/10986/14942This study presents a detailed analysis of the system of environmental expenditure in Ukraine with a particular focus on public expenditures. It examines the extent to which the present system meets national environmental objectives and identifies ways in which it can be improved and made more cost-effective. Since environmental spending is closely tied to sources of environmental revenues (partly a result of earmarking and partly because of the regulatory role that pollution charges and fines play), this review also covers revenue issues. The study is based on international systems of environmental accounting established by Organization for Economic Cooperation and Development (OECD).en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTING SYSTEMADMINISTRATIVE COSTSAIR POLLUTIONAIR QUALITYALLOCATIONANNUAL REPORTARABLE LANDARTICLEBANK LOANSBANKRUPTCYBENEFIT ANALYSISBIOLOGICAL CHARACTERISTICSBUDGET CLASSIFICATIONBUDGET PLANNINGBUDGET PROCESSBUDGETARY EXPENDITUREBUDGETARY FUNDSBUDGETINGCAPITAL EXPENDITURECAPITAL INVESTMENTSCARBONCARBON DIOXIDECENTRAL AUTHORITIESCENTRAL GOVERNMENTCITIESCOALCOMPARATIVE ANALYSISCONSENSUS BUILDINGCORPORATE INCOME TAXCORPORATE INCOME TAX BASECOST BENEFIT ANALYSISCOST EFFECTIVENESSCOST-BENEFIT ANALYSISCOST-EFFECTIVENESSCREDIBILITYCURRENT EXPENDITURESDECISION MAKINGDECISION-MAKERSDECISION-MAKINGDIRECT INVESTMENTSDISTRICTDISTRICT HEATINGDOMESTIC DEMANDDRINKING WATERECONOMIC COOPERATIONECONOMIC INSTRUMENTSECONOMICSECONOMIES OF SCALEEFFECTIVE USEEFFICIENCY OF EXPENDITURESEMISSIONSEMPIRICAL ANALYSISENFORCEMENT SYSTEMENVIRONMENTALENVIRONMENTAL ACCOUNTINGENVIRONMENTAL IMPROVEMENTENVIRONMENTAL ISSUESENVIRONMENTAL MANAGEMENTENVIRONMENTAL MEDIAENVIRONMENTAL PERFORMANCEENVIRONMENTAL POLICIESENVIRONMENTAL POLICYENVIRONMENTAL PROBLEMENVIRONMENTAL PROBLEMSENVIRONMENTAL PROTECTIONENVIRONMENTAL PROTECTION ACTIVITIESENVIRONMENTAL QUALITYENVIRONMENTAL TARGETSENVIRONMENTAL TAXATIONENVIRONMENTAL TAXESEXCHANGE RATEEXPENDITUREEXPENDITURE ASSIGNMENTSEXPENDITURE DATAEXPENDITURE FINANCINGEXPENDITURE LEVELSEXPENDITURE NEEDEXPENDITURE PLANNINGEXPENDITURE ­ PROCESSEXPLOITATIONEXTRA BUDGETARY FUNDSFINANCIAL ASSISTANCEFINANCIAL RESOURCESFINANCIAL STRESSFISCAL REVENUEFORESTRYGOVERNMENT BUDGETGOVERNMENT MINISTRIESGROSS DOMESTIC PRODUCTHEALTH PROGRAMSHEAVY METALSINFLATIONINSTITUTIONAL CAPACITYINSTRUMENTINTERNATIONAL DEVELOPMENTINVESTINGINVESTMENT EXPENDITUREJOINT STOCK COMPANYJUDICIAL SYSTEMLAND RESOURCESLEVEL OF GOVERNMENTLOANLOCAL BUDGETSLOCAL CURRENCYLOCAL GOVERNMENTMACROECONOMIC CONTEXTMARGINAL TAX RATEMARGINAL TAX RATESMINESMINISTRIES OF FINANCEMINISTRY OF AGRICULTUREMINISTRY OF ECONOMYMINISTRY OF EDUCATIONMINISTRY OF ENERGYMINISTRY OF ENVIRONMENTMINISTRY OF FINANCEMINISTRY OF TRANSPORTMUNICIPALITYNATIONAL BUDGETNATIONAL EXPENDITURESNATIONAL PRIORITIESNATURAL RESOURCESNET BENEFITSOILOIL PRODUCTSOPERATIONAL COSTSPERFORMANCE REVIEWPOLICY GOALSPOLICY PRIORITIESPOLLUTERSPOLLUTIONPOLLUTION ABATEMENTPOLLUTION CHARGESPOLLUTION REDUCTIONPOLLUTION TAXPOLLUTION TAXESPRIVATE ENTERPRISESPRIVATE FUNDSPRIVATE SECTORPRODUCERSPRODUCTION COSTSPRODUCTION PROCESSESPROGRAM CLASSIFICATIONPROGRAMSPROVINCESPUBLIC AWARENESSPUBLIC DISCLOSUREPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCE REFORMPUBLIC FINANCE SYSTEMPUBLIC FINANCESPUBLIC FUNDSPUBLIC GOODPUBLIC GOODSPUBLIC HEALTHPUBLIC INVESTMENTPUBLIC INVESTMENTSPUBLIC PARTICIPATIONPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR REFORMPUBLIC SERVICESPUBLIC SPENDINGPURCHASING POWERQUALITY STANDARDSREFORM PROGRAMREGIONAL FUNDSREGULATORY ROLERESERVESRESOURCE MANAGEMENTRESOURCE USERETURNSREVENUE BASEROAD TRANSPORTSELF-REGULATIONSHARE OF INVESTMENTSOCIAL INSURANCESOCIAL INSURANCE FUNDSSTATE BUDGETSTATE ENTERPRISESSTATIONARY SOURCESSUB-NATIONALSUB-NATIONAL EXPENDITURESSULFUR DIOXIDESUSTAINABLE DEVELOPMENTTAX AUTHORITYTAX EXEMPTIONSTAX OFFICIALSTAX PAYMENTTAX PAYMENTSTAX PROCEDURESTAX REVENUESTAX STRUCTURETIMBERTOTAL EXPENDITURETOTAL EXPENDITURESTRANSITION COUNTRIESTRANSITION COUNTRYTRANSPARENCYUNIONVILLAGEVILLAGESWASTE DISPOSALWASTE MANAGEMENTWATER POLLUTIONWorld Bank10.1596/14942