The analysis of economic regulation of environmental safety of water use in Ukraine is carried out at different administrative levels: national, regional, local. It shows significant disparities in the receipt of rents for special water use and environmental tax for discharges of pollutants into water bodies to the budgets of different levels, as well as extremely low shares of rent payments and environmental tax in the structure of revenues of the Consolidated Budget and local budgets, in particular. In the structure of rent payments, the rent for special water use is insignificant (2.6 - 5.1%), and in the structure of revenues of the Consolidated Budget of Ukraine it is lower - 0.1-0.3%. In the structure of revenues of the Consolidated Budget of Ukraine, the share of the environmental tax is insignificant and fluctuates within half a percent. The environmental tax for discharges of pollutants directly into water bodies in the structure of the environmental tax does not exceed 3%, and its environmental and fiscal roles are negligible. The main directions of strengthening the role of economic regulation in ensuring the environmental safety of water use are identified: increasing the resource-saving role of rent payments; strengthening the differentiation of standards for water fees and environmental tax; economic incentives for water users (tax, credit, and other benefits) in case of introduction of low-waste, waste-free, and resource-saving technologies, implementation of measures that reduce the negative impact on water bodies; partnership cooperation of communities and municipalities with business entities engaged in water use. The paper suggests the mechanisms for strengthening the role of economic regulation of environmental safety of water use in the context of decentralization of power, in particular, through the expansion of powers of local governments in the formation and implementation of rental, tax, and investment policies in the field of water use. 

water use, environmental safety, economic regulation, rent payments, environmental tax, territorial community, administrative-territorial decentralization 

The development of the tourism services sector ("temporary accommodation and catering") across key indicators and regions is analyzed. The growth rates are identified, the trends and problems of using the potential of the tourism services sector of Ukraine and its regions are outlined. The study establishes that despite the general positive moments of development of the sphere "Temporary accommodation and catering", there is a heterogeneity of tourism development in terms of regions and regional deformations of tourism development, and lack of tendencies to overcome regional disparities. There are inconsistencies in the indicators with a close relationship between the directions and rates of growth. The levels of shadowing of the tourism services sector as a hidden reserve for the development of the tourism sector of Ukraine and its regions, their dynamics for the period from 2013 to 2018, and features and level of shadowing of services by enterprises and individual entrepreneurs in this area are calculated. The paper proves that since 2013, the vast majority of regions have improved their official statistics and removed part of the business in the field of tourism services from the shadow trade; however, as of 2018, about a fifth part of this area (according to key performance indicators) continues to be in the shadows, and the regions with the largest volumes of these services (Kyiv, first of all) have significant shares of business in the "shadow". For a deeper understanding of the nature and factors influencing the shadowing of the sphere of "Temporary accommodation and catering", and a more accurate analysis of the whole sphere, the growth rates by individual indicators of economic entities (legal entities and individuals-entrepreneurs) are compared. The most probable ways of shadowing the economic activity of business entities in the field of tourism are identified, which primarily include hiring workers (methods of employment, wages), the formation of income and profits, and ways to remove their shares from taxation. 

tourism services, tourism sphere, temporary accommodation and catering, shadowing of services, level of shadowing, rates of development, regional development 

This article deals with formation of a modern policy for the development of tourism and recreational sphere of mountainous regions of Europe. The EU’s policy is carried out taking into account the two key strategic factors, such as the development of tourism in Europe in the long-term perspective and the policy of supporting the development of mountainous regions by the European Union.
It is noted that in conditions of growing competition, Europe has determined on the prospect of the formation of a stable high-quality tourist offer based on its comparative advantage, which in particular emphasizes its landscape diversity and extraordinary cultural riches. This task should be realized on condition of sustainable tourism development, taking into account the difficulties associated with climate change (for mountainous regions it is a decrease in snow cover and, accordingly, a reduction in demand for winter tourism types), the risks of biodiversity loss and the threats faced by cultural heritage. For mountainous regions, these difficulties and threats are particularly noticeable.
This paper focuses on the implementation of sustainable tourism practices for mountainous regions (use of alternative energy, landscape conservation, garbage control, etc.). In our opinion, sustainable tourism practices are extremely important due to the increased vulnerability of mountainous landscapes to violations of the conditions of nature use and the need to preserve a unique cultural and natural heritage.
The instruments of implementation of the tourism development policy in mountainous regions in the legal acts of the European Union state are presented. The author also makes an attempt at systematizing current research on the instruments, which can be divided into the following two lines: providing incentives and support for initiatives that promote the development of high-quality tourism, preservation of the natural, economic and social environment, as well as heritage and culture of mountains districts; promotion of development of high-quality tourism taking into account the ecological specificity of each object and creation of infrastructure and service facilities that would correspond to its scale; promotion of multi-season economic activity; normative regulation of forms of active rest, which include an element of danger or can cause damage to the ecological balance.
This article considers the importance of the Carpathian Region for the sustainable tourism development of the Carpathians. The growth of the role of tourism in the economic development of the more backward areas of the region has been explored as well. It is noted, that the Protocol on Sustainable Tourism to the Framework Convention on the Protection and Sustainable Development of the Carpathians defines the objective to reduce the negative impacts of tourism, to develop and implement common quality standards, to establish the sustainable tourism development policies, as well as to integrate them into other sectoral policies, to form the concept of the Carpathian Region as a tourist brand and to create sustainable tourist products, services, packaging, etc.
It is emphasized that in the long-term future development of tourism aimd at the general development of the Carpathians should be based on the same common goals: long-term economic prosperity of local communities, preservation of the basis of tourism – the natural and cultural environment with the provision of tourist needs. These objectives are perfectly complementary and relevant for all (potential) tourist destinations. The basic position of the regional development of mountainous areas is described. It is emphasized by author, that Ukraine should become involved in the process of developing unified approaches and standards for tourism development in mountainous regions as soon as possible, and should be engaged in the development and promotion of common tourist products of the Carpathian Region at the European and the World tourist services markets. 

tourism, recreation, mountainous regions, European policy of development of tourism and recreation, Carpathian region 

Ineffective environmental policy of Ukraine on protection of atmosphere and the way towards European integration require comprehensive scientific research on the mechanisms of regulation of atmosphere’s ecological state and on the approach of the good environmental practices applied in the countries of the European Union. The article presents a comparison of the fundamental principles operating in today’s environmental policy of the EU and Ukraine in the sphere of atmosphere protection. The attention is focused on the number of inconsistencies in approaches and standards for implementation of environmental activities by the EU and Ukraine. The main shortcomings of the national legislative and regulatory framework that need improvement and adaptation to EU legislation are emphasized. The mechanisms of stimulation of the enterprises – pollutants of atmosphere to introduce the modern cleaning systems through fixing in the tariff rates for the products of such enterprises of specifically defined level of payments for emissions of pollutants into the atmosphere from stationary sources are proposed. In the future, with the reduction of emissions, the indicator should be reduced or fixed with increase of unit charges for emissions. The scale of administrative fines for violations of legislation on protection of the atmosphere is proposed to be reviewed by setting their levels corresponding to the real size of the caused losses and stimulating the transition of enterprises – pollutants of atmosphere to a more “clean” technology. It is noted that the reduction of pollutant emissions from mobile sources can be achieved by: the introduction of environmental standards for certain categories of wheeled vehicles that are first registered in Ukraine; setting lower standards for sulphur in fuel oil and diesel fuel; by encouraging increased production and use of bicycles, hybrid vehicles and electric vehicles, in particular through the introduction of differentiated environmental tax on vehicles depending on the amount of fuel use; the introduction of environmental classification and labelling of wheeled vehicles, etc. A list of priority measures for the organization and conducting of monitoring of the atmosphere condition in accordance with European practices, in particular to ensure the implementation of joint monitoring programs of the cross-border atmosphere pollution observance over long distances is given. It is concluded that the implementation of norms and standards of environmental law in practice of economic activity, in particular, on the level of technological processes is the most difficult task of harmonization of national environmental practices on the protection of atmosphere in compliance with EU standards. This will require the development of programs of transition of individual sectors and industries to the new standards of eco-safe activities, the implementation of enhanced monitoring practices and improvement of environmental control systems and strengthening of public oversight as part of it. These mechanisms are proposed to primarily test in the cross-border regions, which have common with the countries of the European Union mission to protect the natural environment, as well as fall under the Convention on Long-Range Transboundary Air Pollution. 

atmosphere, environmental safety of the atmosphere, mechanisms of regulation, European integration, cross-border region, cross-border pollution, monitoring of the atmosphere quality 

The successful development of tourism and recreation industry is largely dependent not only on the internal motivations and factors, as of the factors of the environment, the general civilizational development vectors. It is noted that the deep permanent crisis of the globalized world require changes of ideological approaches to the future of mankind. The arguments about the impossibility of implementing paradigm of development of «sustainable development» and the need for its constructive update. The necessity to move to a harmonious development of civilization, which is based on a spiritual basis. In the article an attempt to justify the place and role of tourism and recreational areas in the implementation of socio humanistic paradigm of development of social development and prospects of Ukraine and its regions in this process. The importance and objectives of recreation and tourism in providing humanistic vector of social development, fulfillment of the important features of identity formation means harmonizing man with his environment, human development in general is specified. A special attention is paid to the fundamental (basic) spatial form of tourism and recreational activities – landscape – its humanistic resource potential and its humanistic values, landscape and recreational resources humanistic, atypical component of the landscape - the spiritual. Is accented on the need of advanced treatment of functional tourist and recreational area and asked to identify it as a socio humanistic potential, where tourism and recreational potential is considered as its component. It is noted that Ukraine and its regions have a wide range of natural tourist and recreational resources are rich and diverse culture and traditions, history, historical and cultural heritage, the great potential of cultural development, cultural enrichment and recreation. Recreation and tourism activities can be successfully implemented in almost every region. Given the component representation of regional socio humanistic potential of each region will have its own range of recreational and tourist services and unique set of individual profile and it’s combination. It almost makes unlimited opportunities to create new packages of tourist and recreational services, as close to the individualized needs of consumers-tourists. According to the principles of harmonious development the need to move to a policy of development tourist and recreational sector of the state and regions with an emphasis on strengthening the role and use of complex socio humanistic potential is identified. Formation of policy use of complex socio humanistic recreational potential of the territory as a basis for the harmonious development of the state and the regions may be the subject of further scientific studies. 

recreation, tourism, tourism and recreation sector, harmonious development, socio-humanistic paradigm, socio-humanistic potential, region paradigm 

Strategy of the ecologically balanced use of natural recreational resources of region of Carpathians, its structure and pre-conditions of realization is presented. In accordance with the objective the aims and subaims for forming of scientific base and legal frameworks of ecologically balanced recreational usage of natural resources and creation of modern highly productive recreational and tourism complex are defined. 

natural recreational resources, recreational potential, recreational use of natural resources, recreational capacity, strategy, Carpathians 

Conceptual principles of ecologically balanced recreational nature management are substantiated, the description of basic elements of conceptual model of market mechanisms functioning in the sphere of recreational nature management, in particular legal frameworks, property relations and rights to use natural recreational resources, normative and administrative adjustment, use of financial and economic instruments, stimulation of rational recreational nature management and maintenance of regional interests in nature management is presented. Ways and instruments of realization of conceptual model of ecologically balanced recreational nature management is offered. 

recreational nature management, conceptual model, market mechanisms, instruments of adjustment of recreational nature management, stimulation of rational nature management, regional interests