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In recent decades, humanity has had a significant negative impact on the environment. This problem can be solved only by establishing a rational environmental management policy and ensuring an effective financial policy in the context of balancing emissions and expenditures on environmental protection measures. The purpose of this article is to analyze the efficiency of financing environmental protection measures by determining the dependence of pollutant emissions on environmental protection expenditures in Ukraine and the European Union. The following methods were used for the study: analysis, synthesis, generalization, comparison, specification, and statistical and graphical methods. The statistical information was systematized on the basis of open data from the Open Budget web portal, the State Statistics Service, and Eurostat. This study identified the dynamics of revenues from environmental taxes in Ukraine; taxes on air emissions prevail. Most of the expenditures are made from the state budget. According to the functional classification, environmental expenditures are mainly aimed at preventing and eliminating environmental pollution. The dynamics of capital investments in environmental protection were also studied. To assess the effectiveness of the state policy in the field of environmental protection, we analyzed the dependence of pollutant emissions in Ukraine, Poland, and Romania on the amount of environmental expenditures and investments in this area and revenues from environmental tax. In Ukraine, the amount of pollutants released into the atmosphere depends mostly on investments in this area; in Poland—on revenues from environmental taxes; and in Romania—on expenditures on environmental protection. It has been established that the obtained models are adequate and can be used to build future forecasts of pollutant emissions. Directions for the development of financial and environmental policy are proposed. Post-war restoration of the environmental situation should be carried out on the basis of sustainable development, focusing on the European Green Deal A triple-task approach should be implemented, including environmental restoration, the minimization of negative climate change and balanced use of resources, and the expansion of powers of the relevant ministry with a focus on the strategic goals of the state policy. It is necessary to develop methodological recommendations according to international standards to assess the real state of the environment. [ABSTRACT FROM AUTHOR]

Issues of environmental security, fuel and energy independence have been forming political and economic territories for several centuries. Current events in Ukraine have become a litmus test, which clearly highlights the dangers of resource monopolies and the transfer of economic benefits. The issue of ensuring the energy system in climate neutrality became relevant even before the aggression by Russia. However, today, there is no country, it has not recognized that there is the urgent need to develop and implement effective tools for economic development in a sustainable environment. The modern cost-oriented model of knowledge of economic processes has led not only to the irrational use of natural potential. Large-scale use of natural resources and the irrational organization of production (including agricultural) disrupt the process of their reproduction, which, in turn, leads to the depletion of bioresources and, as a consequence, can lead humanity to ecological catastrophe. Certain solutions have been proposed to address these issues. To ensure the efficient use of the resources of the agricultural sector and the reliable reflection of biological processes, it is proposed to recognize the biological form of capital as self-growing and self-reproducing value, which, in the process of biological transformation, allows obtaining an additional unit of benefits. The study examines, in detail, the promising areas of the transformation of the agricultural sector in the framework of a technologically integrated European Green Deal in the EU. In this study, to determine the potential opportunities for the ecological transformation of agriculture, discrete analytical models of the assessment of the agro-industrial complex of Ukraine were used. Representative data use statistical indicators of Ukraine and, to illustrate potential opportunities, present a comparison of export data to EU countries. In addition, it reveals the realized and potential opportunities of Ukraine's entry into the European market through the prism of the implementation programs of EU environmental policy. The place and significance of assimilation potential for a reduction in the anthropogenic impact on the environment, and providing the self-restoration of natural resources, are substantiated. It is determined that one of the most effective tools for low-cost reduction in greenhouse-gas emissions is the national-level implementation of environmental-quota trade and the development of organic production. The study includes an analytical assessment of the expected emission reductions from environmental initiatives' implementation. Prospects for further research are the development of an effective mechanism for the systematic management of the biological potential reproduction of the agricultural sector while reducing anthropogenic impact on the environment. [ABSTRACT FROM AUTHOR]