This article presents a methodological approach to the economic evaluation of the assimilation capacity of biological resources as ecosystem assets of territorial communities. The author evaluated the cost of «work» of the assimilation capacity of trees (taking into account the life cycle of the tree) and compared it with the fees for calculating the amount of damage caused by a violation of nature reserve legislation due to illegal felling or damage to trees and plants to the point of cessation of growth (for each tree felled or damaged to the point of cessation of growth) (Annex 1 to the Resolution of the Cabinet of Ministers of Ukraine of July 24, 2013 № 541 «On approval of fees for calculating the amount of damage caused by violations of nature reserve legislation»). The author concluded that the fees of this resolution of the Cabinet of Ministers of Ukraine are quite low compared to the actual cost of the assimilation capacity of trees. That is, the cost of a tree as a component of the ecosystem will be much higher, because trees also emit oxygen, purify water, and so on. Even lower are the fees for calculating the amount of damage caused to forests by enterprises, institutions, organizations, and citizens by illegal felling and damage to trees and shrubs to the point of cessation of growth (for each tree cut down or damaged to the point of cessation of growth) (Annex 1 to the Cabinet Of Ukraine of July 23, 2008 № 665 «On approval of fees for calculating the amount of damage caused to forests»). The facts that there is no correlation between the actual value of the tree and the above fees, and that the current regulations must be reviewed are emphasized. When carrying out a qualitative assessment of the assimilative potential of bioresources of ecosystem assets of territorial communities, it is advisable to use certain indicators and their criteria. This article presents the indicator of environmental costs for the mining industry. This indicator determines the total financial costs of environmental measures in the production of a unit of marketable products. 

methodology, cost estimation, qualitative estimation, ecosystem assets, assimilative potential, bioresources 

Natural resources with assimilative properties are the property of Ukrainian people, and each citizen should receive the ecological rent, and if possible, in the form of a pure environment. The modern system of environmental taxation in Ukraine is imperfect because it does not stimulate the business entities to conduct ecologization of production. In order to collect rental payment for using of assimilation services of ecosystems it is necessary to evaluate the ecological rent.
The purpose of the article is to develop proposals concerning forming of versatile mechanism of collection and distribution of ecological rent in Ukraine.
In order to accomplish the scientific research the author used general scientific methods: economic-mathematical modeling – for formalization of an estimation of the ecological rent and the cost of use of the environment assimilative potential; method of the system approach – for systematization of foreign experience of sovereign funds creation, etc., as well as specific, in particular, comparisons of benefits and costs (Cost-Benefit Analysis – CBA) – to determine the priorities for nature users: to pay or carry out the ecologization of industries, etc.
For the first time in the world practice the methodical approach to determining of the rate of ecological rent as the difference between profit of the economic entity using the assimilative potential of the environment free of charge, and the average income of economic entities (for a specific industry), which recover maximally assimilative functions of ecosystems, is developed. It is the novelty of scientific research. The methodological approach to the determination of the rate of the rental payment for using the assimilative services of ecosystems – environmental rental payment – is developed. The methodological approach to estimation of the cost of the environment assimilative potential exploitation (of the forests, water, atmospheric air, soil) on the basis of valuation of the cost of artificial recycling of wastes, etc. is developed.
In opinion of the author, the rental payment for use of the assimilative services of ecosystems should be based on collection of ecological rent (separating of the ecological rent from profit of the economic entity). At the modern development of technologies, the cost of use of the assimilative potential of the ecosystem can be roughly equated with the cost of utilization of waste. The sum of payment for pollution of the nature should be comparable to the concrete amount of economic damage from environmental pollution (revenues from the payment of which would be enough to cover damages) and which would stimulate business entities to realize the ecologization of production. The author offers to use correcting coefficients of the account of assimilative properties of ecosystems.
Thus, the modern system of environmental taxation in Ukraine is imperfect because it does not stimulate the business entities to conduct ecologization of production. For the first time in the world practice and the economic theory the methodological approach to the determination of the rate of the rental payment for using the assimilative services of ecosystems – environmental rental payment – is developed on the basis of estimation of the cost of the environment assimilative potential exploitation.
However, currently, there is a problem with the estimation of the ecological rent, because of introduction of technologies: thus it is difficult to separate the ecological rent from the technological quasi-rents. 

formalization of ecological rent evaluation, innovative methodology of evaluation, ecological rent payment, correlation coefficients 

In this article the organizational-economic mechanism of decentralized management of local mineral deposits’ national fund at their extraction is offered. Features of this mechanism, which includes capitalization of the mining rent with the subsequent transformation into securities (shares) of those mining enterprises, which are mining the minerals located at the territory of these communities are disclosed. It is specified, that such approach to decentralization of authority concerning management of national fund of local mineral deposits maintains sustainable development of this community, and also its practical implementation does not require introduction of any changes and additions into the current legislation, which regulates mining relations in the sphere of the subsoil use. Besides, the article suggests the mechanism of hedging of local territorial communities’ financial risks by development of local mineral deposits at their territory. 

organizational-economic mechanism, capitalization, decentralization of authority, mineral deposits of local importance