Sustainable ecological and economic development of mountainous areas through the prism of tariff regulation of nature management

¹ Uzhhorod National University, Department of Finance and Banking, 3 Narodna Sq, 88000 Uzhhorod, Ukraine
² Uzhhorod National University, Department of Tourism Infrastructure and Hotel-Restaurant Industry, 3 Narodna Sq, 88000 Uzhhorod, Ukraine
³ Ferenc Rakoczi II Transcarpathian Hungarian College of Higher Education, Department of Accounting and Audit, 6 Koshut street, 90200 Berehovo, Ukraine

^* Corresponding author: mykhaylo.pityulych@uzhnu.edu.ua

Abstract

The article is focused on the formation of an effective tariff policy for the use of natural resources and environmental pollution. The article substantiates that such a policy should be aimed at minimizing the negative impact of economic and business activities on the environment, which will ultimately increase the efficiency and rational use of available natural resources of separate mountain areas based on their development priorities. The main factors are outlined that stipulate for the complexity and urgency of solving environmental problems in mountain areas, where special attention is focused on the impact of existing economic entities on the use of local natural resources and the impact of their activities on the environment is determined. The article defines the methodological tools for calculating the assessment of the impact of investment projects on the environmental situation of a particular area where the investment project will be implemented. The study reveals methods for calculating two indicators related to emissions of harmful substances into the environment, in particular the calculation of the coefficients of ecological purity of productions for atmosphere and water in some separate areas.