Rocznik Ochrona Środowiska 2026, vol. 28, pp. 422-436
Viktoriia Rudenko1 
, Viktor Melnyk2 , Taisiia Bondaruk2 , Nataliia Dobizha1 , Nataliia Kriuchkova3
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The aggravation of climate challenges and the need to green fiscal policy in the context of European integration necessitate increasing the efficiency of tax and budgetary instruments. The purpose of the study is to analyze the practice of EU member states in using fiscal instruments in the environmental sphere and to substantiate the directions of their adaptation in Ukraine. The methodological basis comprises a systematic approach, comparative and structural-functional analysis, and statistical methods. It has been established that taxes in EU countries perform a dual function – fiscal and regulatory – ensuring the internalization of external effects, the formation of price incentives, and the implementation of the "double dividend" effect due to the dominance of energy and carbon components. In Ukraine, fiscal and regulatory potential is limited by low rates, a narrow base, and insufficient integration with climate policy. At the same time, budget expenditures in the EU act as a catalyst for structural transformation, providing financing for decarbonization, innovation, and adaptation through climate-oriented budgeting. In Ukraine, they are characterized by insignificant scales and fragmentation, which reduce their effectiveness. The need for a comprehensive transformation of Ukraine's fiscal policy is proven, involving strengthening environmental taxation, introducing carbon pricing, and institutionalizing climate-oriented budget expenditures to ensure a coordinated impact on achieving climate resilience.
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fiscal policy, fiscal mechanism, fiscal instruments, environmental taxes, environmental protection budget expenditures, sustainable development, climate resilience, carbon dioxide, decarbonization
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AMA Style
Rudenko V., Melnyk V., Bondaruk T., Dobizha N., Kriuchkova N.. Fiscal Instruments for Ensuring Climate Resilience: Practice of EU Member States and Prospects for Ukraine. Rocznik Ochrona Środowiska. 2026; 28. https://doi.org/10.54740/ros.2026.028
ACM Style
Rudenko V., Melnyk V., Bondaruk T., Dobizha N., Kriuchkova N.. 2026. Fiscal Instruments for Ensuring Climate Resilience: Practice of EU Member States and Prospects for Ukraine. Rocznik Ochrona Środowiska. 28. DOI:https://doi.org/10.54740/ros.2026.028
ACS Style
Rudenko V., Melnyk V., Bondaruk T., Dobizha N., Kriuchkova N., Fiscal Instruments for Ensuring Climate Resilience: Practice of EU Member States and Prospects for Ukraine Rocznik Ochrona Środowiska 2026, 28, 422-436. https://doi.org/10.54740/ros.2026.028
APA Style
Rudenko V., Melnyk V., Bondaruk T., Dobizha N., Kriuchkova N. (2026). Fiscal Instruments for Ensuring Climate Resilience: Practice of EU Member States and Prospects for Ukraine. Rocznik Ochrona Środowiska, 28, 422-436. https://doi.org/10.54740/ros.2026.028
ABNT Style
RUDENKO V., MELNYK V., BONDARUK T., DOBIZHA N., KRIUCHKOVA N.. Fiscal Instruments for Ensuring Climate Resilience: Practice of EU Member States and Prospects for Ukraine. Rocznik Ochrona Środowiska, v. 28, p. 422-436, 2026. https://doi.org/10.54740/ros.2026.028
Chicago Style
Viktoriia Rudenko, Viktor Melnyk, Taisiia Bondaruk, Nataliia Dobizha, Nataliia Kriuchkova. 2026. "Fiscal Instruments for Ensuring Climate Resilience: Practice of EU Member States and Prospects for Ukraine". Rocznik Ochrona Środowiska 28, 422-436. https://doi.org/10.54740/ros.2026.028
Harvard Style
Rudenko V., Melnyk V., Bondaruk T., Dobizha N., Kriuchkova N. (2026) "Fiscal Instruments for Ensuring Climate Resilience: Practice of EU Member States and Prospects for Ukraine", Rocznik Ochrona Środowiska, 28, pp. 422-436. doi:https://doi.org/10.54740/ros.2026.028
IEEE Style
Rudenko V., Melnyk V., Bondaruk T., Dobizha N., Kriuchkova N., "Fiscal Instruments for Ensuring Climate Resilience: Practice of EU Member States and Prospects for Ukraine", RoczOchrSrod, vol 28, pp. 422-436. https://doi.org/10.54740/ros.2026.028