Among the important problems of today, one should single out environmental security in the con- ditions of a full-scale war in Ukraine. Since the war has affected the regions of Ukraine in different ways, it is relevant to study the formation of a regional policy for financing environmental protection costs in the conditions of a full-scale war, which is the purpose of the presented article.
To study the problem, the following indicators were selected: capital investments; the share of cap- ital investments in environmental protection in the total amount of capital investments; current environ- mental protection costs. The statistical sample was formed for the period 2021-2023.
The assessment of the sample for Ukraine showed that in 2022, capital investments and current environmental protection costs decreased, and in 2023 they already had a positive increase. In general, in Ukraine, during the period under study, there was a slight decrease in the share of capital investments in environmental protection in the total amount of investments in the economy.
The study of regions had two stages. At the first stage, for each year, a spatial ranking of regions was carried out based on the taxonomic level of development indicator, with the following levels of devel- opment being distinguished: high; above average; average; below average; low. The following results were obtained: only Dnipropetrovsk region had a high level of development during the studied period; none of the regions corresponded to a level of development higher than average; three regions had an average level in 2021, only one in 2022, and there were no such regions at all in 2023; 20 regions had a level of development below average in 2021, 19 in 2022; 22 in 2023; there were no regions with a low level of development in 2021, two in 2022, and one in 2023.
The next stage was a deeper study of the dynamics of financing environmental protection costs in those regions that fell into groups with different levels of development over these three years, namely: Donetsk; Zaporizhia; Luhansk; Lviv; Kharkiv; Kherson. A taxonomic analysis was conducted over time for each of these regions. The financing problem was most acute in Donetsk, Zaporizhia and Luhansk regions. Only Kharkiv region, despite a significant reduction in capital investments, increased current environmental protection costs. In Kherson region, after a significant drop in funding in 2022, its growth was observed by 1.5 times in 2023. The study of Lviv region, which is remote from the combat zone, but had a deterioration in the level of financing environmental costs, was interesting. Fluctuations in the tax- onomic level of development of this region were insignificant, which gives grounds to argue that in these years it had a marginal level of financing for environmental protection costs between average and below average.
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