{"id":12701,"date":"2022-06-12T15:39:26","date_gmt":"2022-06-12T12:39:26","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=12701"},"modified":"2022-07-12T14:34:25","modified_gmt":"2022-07-12T11:34:25","slug":"byudzhetna-polityka-pidpryyemstv-z-transportuvannya-vuglevodniv-v-sferi-dekarbonizacziyi","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=12701","title":{"rendered":"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0430 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0437 \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0443\u0433\u043b\u0435\u0432\u043e\u0434\u043d\u0456\u0432 \u0432 \u0441\u0444\u0435\u0440\u0456 \u0434\u0435\u043a\u0430\u0440\u0431\u043e\u043d\u0456\u0437\u0430\u0446\u0456\u0457"},"content":{"rendered":"<p><!--more--><\/p>\n<p style=\"text-align: center;\">\u0411\u042e\u0414\u0416\u0415\u0422\u041d\u0410 \u041f\u041e\u041b\u0406\u0422\u0418\u041a\u0410 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412 \u0417 \u0422\u0420\u0410\u041d\u0421\u041f\u041e\u0420\u0422\u0423\u0412\u0410\u041d\u041d\u042f \u0412\u0423\u0413\u041b\u0415\u0412\u041e\u0414\u041d\u0406\u0412 \u0412 \u0421\u0424\u0415\u0420\u0406 \u0414\u0415\u041a\u0410\u0420\u0411\u041e\u041d\u0406\u0417\u0410\u0426\u0406\u0407<\/p>\n<p style=\"text-align: center;\">BUDGET POLICY OF HYDROCARBON TRANSPORT ENTERPRISES IN THE FIELD OF DECARBONIZATION<\/p>\n<p><a href=\"http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2022\/07\/2022-306-39.pdf\"> <img loading=\"lazy\" class=\"size-full wp-image-69 alignnone\" src=\"http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2021\/01\/pdf.png\" alt=\"\" width=\"76\" height=\"32\" \/><\/a>   <a href=\"https:\/\/doi.org\/10.31891\/2307-5740-2022-306-3-39\">https:\/\/doi.org\/10.31891\/2307-5740-2022-306-3-39<\/a><\/p>\n<p>\u041b\u0456\u043b\u0456\u0430\u043d\u0430 \u0413\u041e\u0420\u0410\u041b\u042c<br \/>\n\u0406\u0432\u0430\u043d\u043e-\u0424\u0440\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u043d\u0430\u0444\u0442\u0438 \u0456 \u0433\u0430\u0437\u0443<br \/>\n<a href=\"https:\/\/orcid.org\/0000-0001-6066-5619\">https:\/\/orcid.org\/0000-0001-6066-5619<\/a><br \/>\n<a href=\"mailto:liliana.goral@gmail.com\">liliana.goral@gmail.com<\/a><br \/>\n\u041b\u044e\u0434\u043c\u0438\u043b\u0430 \u0412\u041e\u0419\u0422\u041a\u0406\u0412<br \/>\n\u0406\u0432\u0430\u043d\u043e-\u0424\u0440\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u043d\u0430\u0444\u0442\u0438 \u0456 \u0433\u0430\u0437\u0443<br \/>\n<a href=\"https:\/\/orcid.org\/0000-0003-4877-1333\">https:\/\/orcid.org\/0000-0003-4877-1333<\/a><br \/>\n\u0421\u043e\u0444\u0456\u044f \u0414\u0423\u0411<br \/>\n\u0406\u0432\u0430\u043d\u043e-\u0424\u0440\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u043d\u0430\u0444\u0442\u0438 \u0456 \u0433\u0430\u0437\u0443<br \/>\n\u041e\u043b\u044c\u0433\u0430 \u0421\u0422\u0415\u041f\u0410\u041d\u042e\u041a<br \/>\n\u0406\u0432\u0430\u043d\u043e-\u0424\u0440\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u043d\u0430\u0444\u0442\u0438 \u0456 \u0433\u0430\u0437\u0443<br \/>\n\u041e\u043b\u0435\u043a\u0441\u0430\u043d\u0434\u0440\u0430 \u042f\u041a\u0423\u0411\u0418\u0428\u0418\u041d<br \/>\n\u0414\u041f \u00ab\u041a\u0430\u043b\u0443\u0441\u044c\u043a\u0430 \u0422\u0415\u0426-\u043d\u043e\u0432\u0430\u00bb<\/p>\n<p>Liliana HJRAL, Lyudmyla VOITKIV, Sofiya DUB, Olga STEPANYUK<br \/>\nIvano-Frankivsk National Technical University of Oil and Gas<br \/>\nOleksandra YAKUBYHYN<br \/>\nSE \u00abKalush CHP-new\u00bb<\/p>\n<p style=\"text-align: center;\"><strong>\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n<p>\u041d\u0430\u0444\u0442\u043e\u0433\u0430\u0437\u043e\u0432\u0430 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\u0434\u043e \u0432\u0438\u043a\u0438\u0434\u0456\u0432 \u043f\u0430\u0440\u043d\u0438\u043a\u043e\u0432\u0438\u0445 \u0433\u0430\u0437\u0456\u0432. \u0412 \u0434\u0430\u043d\u0456\u0439 \u0441\u0442\u0430\u0442\u0442\u0456 \u0430\u0432\u0442\u043e\u0440\u0438 \u0430\u043a\u0446\u0435\u043d\u0442\u0443\u044e\u0442\u044c \u0443\u0432\u0430\u0433\u0443 \u043d\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u0456 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0443\u0433\u043b\u0435\u0446\u0435\u0432\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u044f\u043a \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0442\u043e\u0440\u0430 \u043f\u0430\u0440\u043d\u0438\u043a\u043e\u0432\u043e\u0433\u043e \u0435\u0444\u0435\u043a\u0442\u0443 \u0442\u0430 \u043d\u0430 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u0456 \u044f\u043a\u0456\u0441\u043d\u043e\u0457 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u043e-\u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0457 \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432, \u044f\u043a\u0456 \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u0443\u044e\u0442\u044c \u0432\u0443\u0433\u043b\u0435\u0432\u043e\u0434\u043d\u0456. \u041f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043e \u043a\u043e\u0440\u043e\u0442\u043a\u0438\u0439 \u043e\u0433\u043b\u044f\u0434 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0456\u0432 \u0442\u0430 \u0437\u0430\u0441\u0430\u0434 \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u0417\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u043e \u0430\u043d\u0430\u043b\u0456\u0437 \u0456\u043d\u0456\u0446\u0456\u0430\u0442\u0438\u0432 \u0432\u0443\u0433\u043b\u0435\u0446\u0435\u0432\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f. \u041d\u0430\u0432\u0435\u0434\u0435\u043d\u043e \u043f\u0435\u0440\u0435\u043b\u0456\u043a \u0434\u0435\u0442\u0435\u0440\u043c\u0456\u043d\u0430\u043d\u0442, \u0449\u043e \u0432\u043f\u043b\u0438\u0432\u0430\u044e\u0442\u044c \u043d\u0430 \u043f\u0440\u043e\u0446\u0435\u0441 \u0434\u0435\u043a\u0430\u0440\u0431\u043e\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0442\u0430 \u0437\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u043e \u0441\u043b\u0456\u0434\u00a0 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0438 \u0432\u0443\u0433\u043b\u0435\u0446\u0435\u0432\u0435 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0431\u0430\u0437\u0443\u044e\u0447\u0438\u0441\u044c \u043d\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0456\u0439 \u0442\u0430 \u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0456\u0439 \u043e\u0446\u0456\u043d\u0446\u0456 \u0442\u0435\u0445\u043d\u043e\u0433\u0435\u043d\u043d\u0438\u0445 \u0440\u0438\u0437\u0438\u043a\u0456\u0432 \u0442\u0430\u043a \u044f\u043a \u0436\u043e\u0434\u0435\u043d \u0456\u0437 \u043d\u0430\u044f\u0432\u043d\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u0432\u0443\u0433\u043b\u0435\u0446\u0435\u0432\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0443 \u0441\u0432\u0456\u0442\u0456 \u043d\u0435 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u044e\u0454 \u0446\u0456\u043d\u0443 \u043d\u0430 \u0442\u0430\u043a\u043e\u043c\u0443 \u0440\u0456\u0432\u043d\u0456, \u044f\u043a\u0438\u0439 \u0431\u0438 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0438\u0432 \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u043d\u044f \u0433\u043b\u043e\u0431\u0430\u043b\u044c\u043d\u0438\u0445 \u0432\u0438\u043a\u0438\u0434\u0456\u0432 \u043f\u0430\u0440\u043d\u0438\u043a\u043e\u0432\u0438\u0445 \u0433\u0430\u0437\u0456\u0432.<\/p>\n<p><strong>\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0431\u044e\u0434\u0436\u0435\u0442\u0443\u0432\u0430\u043d\u043d\u044f, \u0432\u0443\u0433\u043b\u0435\u0446\u0435\u0432\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a, \u0434\u0435\u043a\u0430\u0440\u0431\u043e\u043d\u0456\u0437\u0430\u0446\u0456\u044f, \u043c\u0430\u0433\u0456\u0441\u0442\u0440\u0430\u043b\u044c\u043d\u0456 \u0442\u0440\u0443\u0431\u043e\u043f\u0440\u043e\u0432\u043e\u0434\u0438<\/p>\n<p style=\"text-align: center;\"><strong>\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n<p>The socio-economic situation of each community, regions and the country as a whole, the implementation of functions and tasks of all authorities, the efficiency of public services and the effectiveness of all participants in the budget process depend on properly organized management of the budget process. The budget process is a continuous process of consistent action aimed at ensuring the sustainable functioning of the budget sector and funding other priority programs and activities.<\/p>\n<p>With the implementation of administrative-territorial reform and decentralization of power in Ukraine, the system of inter-budgetary relations and budget equalization in particular has changed. To strengthen the financial base of local budgets, the vector of regulation was shifted from equalization &#8220;by expenditure&#8221; to equalization &#8220;by income&#8221;. However, the introduction of a new system of financial equalization is associated with a number of risks.<\/p>\n<p>Ukraine&#8217;s oil and gas industry has always been one of the main budget-generators, but the activities of its enterprises are accompanied by the risks of man-made disasters, the consequences of which lead to greenhouse gas emissions. In this article, the authors emphasize the need to form a carbon tax as a compensator for the greenhouse effect and the formation of a quality socially responsible budget policy of enterprises that transport hydrocarbons. A brief overview of the principles and grounds of budget policy of Ukraine. An analysis of carbon pricing initiatives has been made. A list of determinants influencing the decarbonisation process is proposed, and carbon pricing should be based on economic and environmental assessments of man-made risks, as none of the available carbon pricing instruments in the world set the price at a level that would reduce global greenhouse gas emissions.<\/p>\n<p><strong>Key words:<\/strong> budgeting, carbon tax, decarbonization, long-distance pipelines<\/p>\n<p style=\"text-align: center;\"><strong>\u041b\u0456\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u0430<\/strong><\/p>\n<ol>\n<li>\u0412\u0441\u0435 \u043f\u0440\u043e \u00ab\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0438\u0439 \u043f\u0440\u043e\u0446\u0435\u0441\u00bb \u0434\u043b\u044f \u043c\u0456\u0441\u0446\u0435\u0432\u0438\u0445 \u0431\u044e\u0434\u0436\u0435\u0442\u0456\u0432. URL: <a href=\"https:\/\/decentralization.gov.ua\/news\/9310\">https:\/\/decentralization.gov.ua\/news\/9310<\/a>.<\/li>\n<li>2.\u00a0\u0422\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0433\u0440\u043e\u043c\u0430\u0434\u0438 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0434\u0435\u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457: \u0440\u0438\u0437\u0438\u043a\u0438 \u0442\u0430 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443: \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f. \/ \u0437\u0430 \u0440\u0435\u0434. \u041a\u0440\u0430\u0432\u0446\u0456\u0432\u0430 \u0412. \u0421., \u0421\u0442\u043e\u0440\u043e\u043d\u044f\u043d\u0441\u044c\u043a\u043e\u0457 \u0406. \u0417. \u041b\u044c\u0432\u0456\u0432: \u0414\u0423 \u00ab\u0406\u043d\u0441\u0442\u0438\u0442\u0443\u0442 \u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0445 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u044c \u0456\u043c\u0435\u043d\u0456 \u041c. \u0406. \u0414\u043e\u043b\u0456\u0448\u043d\u044c\u043e\u0433\u043e \u041d\u0410\u041d \u0423\u043a\u0440\u0430\u0457\u043d\u0438, 2020. 531 \u0441.<\/li>\n<li>\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. URL: <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2456-17#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/2456-17#Text<\/a>.<\/li>\n<li>\u041a\u043e\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u044f \u0423\u043a\u0440\u0430\u0457\u043d\u0438. URL: <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/254\">https:\/\/zakon.rada.gov.ua\/laws\/show\/254<\/a> %D0%BA\/ 96-D0%B2%D1%80#Text.<\/li>\n<li>\u041b\u0438\u0441\u044f\u043a \u041b.\u0412., \u0414\u0443\u043b\u0456\u043a \u0422.\u041e. \u041f\u0440\u0438\u043d\u0446\u0438\u043f\u0438 \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0443 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u043d\u043e\u0432\u043e\u0433\u043e \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u0412\u0456\u0441\u043d\u0438\u043a \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0457 \u043d\u0430\u0443\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. 2011. \u21161. \u0421. 74-79.<\/li>\n<li>\u0413\u043e\u0440\u0430\u043b\u044c \u041b. \u0422. \u042f\u043a\u0443\u0431\u0438\u0448\u0438\u043d \u041e. \u041f., \u0425\u0432\u043e\u0441\u0442\u0456\u043d\u0430 \u0406. \u041c., \u0421\u0442\u0435\u043f\u2019\u044e\u043a \u041c. \u0414. \u0422\u0435\u0445\u043d\u0456\u043a\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0456 \u0434\u0435\u0442\u0435\u0440\u043c\u0456\u043d\u0430\u043d\u0442\u0438 \u0432\u043f\u043b\u0438\u0432\u0443 \u043d\u0430 \u0440\u043e\u0437\u043f\u043e\u0434\u0456\u043b \u043f\u0440\u0438\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0433\u0430\u0437\u0443. \u041d\u0430\u0434\u0440\u043e\u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456. <em>\u041f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u0456\u043d\u0432\u0435\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f: \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 VII \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457 (2021 \u0440., \u043c. \u041b\u044c\u0432\u0456\u0432). \u0422\u043e\u043c 2.<\/em> \u041a\u0438\u0457\u0432: \u0414\u041a\u0417, 2021 \u0421. 27-30. URL: <a href=\"https:\/\/www.dkz.gov.ua\/files\/2021_materials\">https:\/\/www.dkz.gov.ua\/files\/2021_materials<\/a> _vol_2_net.pdf.<\/li>\n<li>\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. URL: <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/%202755-17\">https:\/\/zakon.rada.gov.ua\/laws\/show\/ 2755-17<\/a>.<\/li>\n<li>\u0415\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043e\u043a \u0443 2020 \u0440\u043e\u0446\u0456: \u0432\u0438\u043a\u0438\u0434\u0438 \u0432 \u0430\u0442\u043c\u043e\u0441\u0444\u0435\u0440\u043d\u0435 \u043f\u043e\u0432\u0456\u0442\u0440\u044f \u0434\u0432\u043e\u043e\u043a\u0438\u0441\u0443 \u0432\u0443\u0433\u043b\u0435\u0446\u044e. \u041e\u0444\u0456\u0446\u0456\u0439\u043d\u0438\u0439 \u0441\u0430\u0439\u0442 \u0414\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0441\u043b\u0443\u0436\u0431\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. URL: <a href=\"https:\/\/zp.tax.gov.ua\/media-ark\/news-ark\/print-409040.html\">https:\/\/zp.tax.gov.ua\/media-ark\/news-ark\/print-409040.html<\/a>.<\/li>\n<li>The International Carbon Action Partnership (ICAP). URL: \u00a0<a href=\"https:\/\/icapcarbonaction.com\/\">https:\/\/icapcarbonaction.com<\/a>\/.<\/li>\n<li>Carbon Pricing Dashboard. URL: <a href=\"https:\/\/carbonpricingdashboard.%20worldbank.org\/map_data\">https:\/\/carbonpricingdashboard. worldbank.org\/map_data<\/a>.<\/li>\n<li>\u041f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u0457 \u0449\u043e\u0434\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u0432\u0443\u0433\u043b\u0435\u0446\u0435\u0432\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456. \u041f\u0430\u0440\u0442\u043d\u0435\u0440\u0441\u0442\u0432\u043e \u0437\u0430\u0440\u0430\u0434\u0438 \u0440\u0438\u043d\u043a\u043e\u0432\u043e\u0457 \u0433\u043e\u0442\u043e\u0432\u043d\u043e\u0441\u0442\u0456 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 (PMR), 2019. URL: https:\/\/mepr.gov.ua\/files\/docs\/Zmina_klimaty.pdf.<\/li>\n<li>\u0421\u0430\u0432\u0447\u0443\u043a \u0422. \u0412., \u041a\u043e\u0441\u0442\u044e\u043a \u0423. \u0417. \u0410\u043d\u0430\u043b\u0456\u0437 \u0432\u043f\u043b\u0438\u0432\u0443 \u043d\u0430\u0444\u0442\u043e\u0433\u0430\u0437\u043e\u0432\u0438\u0434\u043e\u0431\u0443\u0432\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u043d\u0430 \u043d\u0430\u0432\u043a\u043e\u043b\u0438\u0448\u043d\u0454 \u0441\u0435\u0440\u0435\u0434\u043e\u0432\u0438\u0449\u0435. <em>\u041d\u0430\u0444\u0442\u043e\u0433\u0430\u0437\u043e\u0432\u0430 \u0435\u043d\u0435\u0440\u0433\u0435\u0442\u0438\u043a\u0430: \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0457 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0457 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0456\u0457,<\/em> 2021. URL: \u00a0<a href=\"https:\/\/nung.edu.ua\/sites\/default\/files\/2021-12\/%D0%9C%D0%90%D0%A2%D0%95%D0%A0%D0%86%D0%90%D0%9B%D0%98%20%D0%9A%D0%9E%D0%9D%D0%A4%D0%95%D0%A0%D0%95%D0%9D%D0%A6%D0%86%D0%87%20-%20%D1%81%D0%B5%D0%BA%D1%86%D1%96%D1%8F%20%D0%92%20%D0%B2%D0%B8%D0%BF%D1%80.doc\">https:\/\/nung.edu.ua\/sites\/default\/files\/2021-12\/<\/a>.<\/li>\n<li>\u0421\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u0447\u043d\u0456 \u0437\u0431\u0456\u0440\u043d\u0438\u043a\u0438. \u0423\u043a\u0440\u0430\u0457\u043d\u0430 -2016, 2017, 2018, 2019, 2020. \u041e\u0444\u0456\u0446\u0456\u0439\u043d\u0438\u0439 \u0441\u0430\u0439\u0442 \u0414\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u0441\u043b\u0443\u0436\u0431\u0438 \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. URL: <a href=\"http:\/\/www.ukrstat.gov.ua\/druk\/publicat\/kat_u\/publ1_u.htm\">http:\/\/www.ukrstat.gov.ua\/druk\/publicat\/kat_u\/publ1_u.htm<\/a>.<\/li>\n<li>\u0411\u0430\u0431\u0430\u0434\u0436\u0430\u043d\u043e\u0432\u0430 \u041e. \u0424., \u041f\u0430\u0432\u043b\u044e\u043a \u042e. \u0415., \u0421\u0443\u043a\u0430\u0447 \u042e. \u0413. \u0424\u0430\u043a\u0442\u043e\u0440\u0438, \u0449\u043e \u043e\u0431\u0443\u043c\u043e\u0432\u043b\u044e\u044e\u0442\u044c \u043f\u043e\u0436\u0435\u0436\u043d\u0443 \u043d\u0435\u0431\u0435\u0437\u043f\u0435\u043a\u0443 \u043b\u0456\u043d\u0456\u0439\u043d\u043e\u0457 \u0447\u0430\u0441\u0442\u0438\u043d\u0438 \u043c\u0430\u0433\u0456\u0441\u0442\u0440\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0433\u0430\u0437\u043e\u043f\u0440\u043e\u0432\u043e\u0434\u0443. \u041f\u043e\u0436\u0435\u0436\u043d\u0430 \u0431\u0435\u0437\u043f\u0435\u043a\u0430. 2011. \u2116 18. \u0421. 27\u201334.<\/li>\n<\/ol>\n<p style=\"text-align: center;\"><strong>References<\/strong><\/p>\n<ol>\n<li>Vse pro \u00abbiudjetnyi protses\u00bb dlia mistsevyh biudjetiv. URL: <a href=\"https:\/\/decentralization.gov.ua\/news\/9310\">https:\/\/decentralization.gov.ua\/news\/9310<\/a>.<\/li>\n<li>Kravtsiv, V.S. &amp; Storonianska, I.Z. (Ed.) (2020). <em>Terytorialni hromady v umovah detsentralizatsii<\/em><em>:<\/em><em> ryzyky ta mehanizmy rozvytku [<\/em><em>Territorial communities in the conditions of decentralization: risks and mechanisms of development<\/em><em>].<\/em> DU \u00abInstytut rehionalnyh doslidjen imeni M.I. Dolishnoho NAN Ukrainy\u00bb.<\/li>\n<li>Biudzhetnyi kodeks Ukrainy [Budget Code of Ukraine]. URL: <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2456-17#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/2456-17#Text<\/a>.<\/li>\n<li>Konstytutsiia Ukrainy [Constitution of Ukraine]. URL: https:\/\/zakon.rada.gov.ua\/laws\/show\/254%D0%BA\/ 96-D0%B2%D1%80#Text.<\/li>\n<li>Lysiak, L.V. &amp; Dulik, T.O. (2011). Pryntsypy biudzhetnoi systemy y konteksti novoho biudzhetnoho kodeksy. <em>Visnyk<\/em> <em>ekonomichnoi<\/em> <em>nauku<\/em> <em>Ukrainy, <\/em>(1), pp. 74-79.<\/li>\n<li>Horal, L.T., Yakubyshyn, O.P., Khvostina, I.M. &amp; Stepiuk, M.D. (2021). Tekhniko-ekonomichni determinanty vplyvu na rozpodil hazu [Technical and economic determinants of the impact on the distribution of natural gas]. <em>Nadrokorystuvannia v Ukraini. Perspekryvy investuvannia<\/em><em>:<\/em><em> materialy VII <\/em><em>mizhnarodnoi naukovo-praktychnoi<\/em> <em>konferentsii<\/em> <em>\u2013 Subsoil use in Ukraine. Investment prospects: materials of the <\/em><em>VII <\/em><em>international scientific and practical conference<\/em> (27-30). DKZ. URL: https:\/\/www.dkz.gov.ua\/files\/2021_materials_vol_2_net.pdf.<\/li>\n<li>Podatkovyi kodeks Ukrainy [Tax Code of Ukraine] URL: <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17\">https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17<\/a>.<\/li>\n<li>Ekolohichnyi podatok u 2020 rotsi: vykydy v atmosferne \u0432povitria dvookysu vuhletsiu. Ofitsiinyi sait Derzhavnoi podatkovoi sluzhby Ukrainy [Official site of the State Statistics Service of Ukraine]. URL: <a href=\"https:\/\/zp.tax.gov.ua\/media-ark\/news-ark\/print-409040.html\">https:\/\/zp.tax.gov.ua\/media-ark\/news-ark\/print-409040.html<\/a>.<\/li>\n<li>The International Carbon Action Partnership (ICAP). URL: <a href=\"https:\/\/icapcarbonaction.com\/\">https:\/\/icapcarbonaction.com\/<\/a>.<\/li>\n<li>Carbon Pricing Dashboard. URL: <a href=\"https:\/\/carbonpricingdashboard.worldbank.org\/map_data\">https:\/\/carbonpricingdashboard.worldbank.org\/map_data<\/a>.<\/li>\n<li>Propozytsii \u041f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u0457 shchodo instrumentiv rozvytku vuhletsevoho tsinoutvorennia v Ukraini. Partnerstvo zarady rynkovoi hotovnosti v Ukraini (PMR), (2019). URL: https:\/\/mepr.gov.ua\/files\/docs\/Zmina_klimaty.pdf.<\/li>\n<li>Savchuk, T.V. &amp; Kostiuk, U.Z. (2021). Analiz vplyvu naftohazovydobuvnyh pidpryemstv na navkolyshne seredovyshche [Analysis of the impact of oil and gas companies on the environment]. <em>Naftohazovai enerhetyka: materialy mizhnarodnoi naukovo-praktychnoi konferentsii<\/em> <em>\u2013 oil and gas energy: materials of the international scientific and practical conference.<\/em> URL: <a href=\"https:\/\/nung.edu.ua\/sites\/default\/files\/2021-12\/%D0%9C%D0%90%D0%A2%D0%95%D0%A0%D0%86%D0%90%D0%9B%D0%98%20%D0%9A%D0%9E%D0%9D%D0%A4%D0%95%D0%A0%D0%95%D0%9D%D0%A6%D0%86%D0%87%20-%20%D1%81%D0%B5%D0%BA%D1%86%D1%96%D1%8F%20%D0%92%20%D0%B2%D0%B8%D0%BF%D1%80.doc\">https:\/\/nung.edu.ua\/sites\/default\/files\/2021-12\/<\/a>.<\/li>\n<li>Statystychni zbirnyky. Ukraina -2016, 2017, 2018, 2019, 2020. Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official site of the State Statistics Service of Ukraine] URL: <a href=\"http:\/\/www.ukrstat.gov.ua\/druk\/publicat\/kat_u\/publ1_u.htm\">http:\/\/www.ukrstat.gov.ua\/druk\/publicat\/kat_u\/publ1_u.htm<\/a>.<\/li>\n<li>Babadjanova, O.F, Pavliuk Yu. E. &amp; Sukach Yu. G. (2011). Faktory, shcho obumovlyuyut pozhezhnu nebezpeku liniynoyi chastyny mahistralnoho hazoprovodu. <em>Pozhezhna bezpeka,<\/em> (18), pp. 27\u201334.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[64],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12701"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12701"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12701\/revisions"}],"predecessor-version":[{"id":13106,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12701\/revisions\/13106"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}