Financing the Environment : Ukraine's Road to Effective Environmental Management

World Bank

Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTING SYSTEM;    ADMINISTRATIVE COSTS;    AIR POLLUTION;    AIR QUALITY;   

RP-ID  :  68417

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This study presents a detailed analysisof the system of environmental expenditure in Ukraine with aparticular focus on public expenditures. It examines theextent to which the present system meets nationalenvironmental objectives and identifies ways in which it canbe improved and made more cost-effective. Sinceenvironmental spending is closely tied to sources ofenvironmental revenues (partly a result of earmarking andpartly because of the regulatory role that pollution chargesand fines play), this review also covers revenue issues. Thestudy is based on international systems of environmentalaccounting established by Organization for EconomicCooperation and Development (OECD).