Omelyanenko T. The improving of organizational and economic mechanism of waste management in Ukraine

The object is the process of development of the organizational and economic mechanism of waste management; the goal is deepening of the theoretical and methodological base of the development of the waste management organizational and economic mechanism and its instruments and based on this substantiate the methodological and practical recommendations of improving the waste management system and increasing of its financial safety; the methods are synthesis, deduction, of factorial and complex analysis, typological grouping, statistical, of complex statistical coefficients, mapping, expert assessments, goal-oriented and resource forecasting system; the novelty is - the theoretical and methodological approaches to improve organizational and economic mechanism of waste management by defined the ways of reforming environmental tax on waste disposal, extension of tax base and provision of autonomic financing of waste management have been developed; the results - the theoretical and methodological principles of development organizational and economic mechanism of waste management by reforming of environmental tax on waste disposal, diversifying the tax base and establishing financial guarantees of solving the waste problem have been developed; the methodological approaches to reforming the waste disposal tax rates have been improved; the methodological approach to the potential of increasing of solid municipal waste service payments for the regions of Ukraine have been improved; approaches to estimation of organizational and economic mechanism of waste management effectiveness have been improved; the methodological approach to the calculation of rates of environmental tax on waste disposal has been improved; the ways of diversifying the tax base on waste by extension of the practical use of the tax on highly hazardous products (on electrical and electronic equipment and on chemical sources of current up to 7 A/ hour) have been defined and substantiated; approaches to increasing of waste management financial safety and ensure accumulation the income from waste tax by establishment of an independent source of funding like Waste management Fund. It has been introduced into the economic practice.