Özet:

In this study, the role and characteristics of water-economic rent in the generation of ecological financial flows is shown. The potential of such payments is determined on the basis of comparison of the actual indicators with the imputed ones. The calculations of actual and imputed rent (for closing costs) for the branches of the economy and regions are carried out. The combination of these approaches makes it possible to see the current level of rental income and determine the prospects for their adjustment. In the regional context, the level of economic development influences the formation of rent. Those regions that have the highest rates of actual payments are the leaders and for the closing costs. To characterize the water management complex as a market participant, the indicators of fiscal return and investment return of water use are calculated. In contrast to expectations, in the regions, the most consumed water (due to population growth, industrial facilities), fiscal return is less. A greater fiscal impact of rental payments for water use is found in regions with lower levels of economic development. The reasons for this situation include the current tax rates (according to the Tax Code of Ukraine) and the insignificant volume of consumed water. Therefore, in order to increase the efficiency of the water management complex in financial markets, it is necessary to take into account the level of economic development of a particular region by adjusting existing rates for special water use or introducing additional coefficients. The overall value of the investment return of water use for Ukraine is 0.155. Like indicators of fiscal returns, regions with a lower level of economic development will be more effective in investing. In general, the main strengths of rental income can be attributed to the stable formation of local and state budgets, their situational growth, the strengthening of the role of local revenues. Among the negative factors are low indicators of actual water rent, significant differences between actual receipts and potential like. Opportunities and threats are associated primarily with the significant potential and the influence of unfavorable factors. Author Biographies Natalia Kovshun, National University of Water and Environmental Engineering, 11, Soborna str., Rivne, Ukraine, 33028 PhD, Associate Professor Department of Enterprise Economics

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