TIMULATION OF SUSTAINABLE WATER USING BY OBLIGATORY PAYMENTS FOR ECOSYSTEM SERVICES
The "polluter pays principle" is became more importance in the Ukrainian tax system, but despite this fact, there is still no improvement in the environment and the sustainable use of natural resources. The rent for special use of water is playing a controlling role in the use of natural resources and an insignificant fiscal role in local budgets revenue, which are used to motivate the rational use and protection of natural objects. Fiscal tools are the most effective tools for nature use regulation. Given the growing shortage of natural resources and climate change, the issue of their conservation becomes particularly important. The rent payments must play a more stimulating and controlling role in use of natural resources. The realities of national economic development indicate too much attention to the taxation of small and medium business entities, while not showing the attention to the use of natural resources by large economic entities that have the opportunity to lobby their interests. This study is proving this fact.