«GREEN FINANCE» IN THE POST-WAR RECONSTRUCTION OF UKRAINE: ORGANIZATIONAL AND FINANCIAL ASPECTS

The purpose of the article is to study the essence of «green» finance in the context of sustainable development on the basis of the «green» economy and under the conditions of the need for the post-war recovery of Ukraine. To achieve the outlined goal, the following tasks were performed: an analysis of approaches to understanding the essence of «green» finance was carried out, institutional and organizational support for «green» finance was determined, and financial instruments of «green» finance were systematized. The following methods were used in the study: dialectical and historical-to study the evolution of «green» finance, and its financial instruments; induction and deduction, a systematic approach-to determine the essence of «green» finance and the main organizational and financial aspects, a comparative method-to study the degree of activation of «green» financing in OECD countries, etc. It is recommended that the post-war recovery of Ukraine should be carried out on the basis of «green» finances, in compliance with the obligations to implement the European Green Course. To restore Ukraine on the basis of «green» finance, it is necessary to ensure the implementation of comprehensive measures in the following areas: raising awareness and public awareness of "green" finance, opportunities for financial participation in the implementation of environmental policy and environmental projects; introduction of progressive rates for environmental tax, rent, etc.; review of the budget policy and transfer of environmental tax revenues to the special fund of the state and local budgets; ensuring the attraction of funding from various sources for the implementation of environmental projects; creation of prerequisites for the introduction of the green bond market, the issuers of which will be the state, local authorities and business entities; development and implementation of state targeted programs and environmental projects, which will be financed from tax and non-tax revenues; introduction of fiscal and non-fiscal incentives for the implementation of environmental projects, etc.