The purpose of the article is to develop and apply the concepts and mechanism of fiscalization to the processes of managing the collection of payments from business entities to the budget for environmental offenses.
The research methodology - application of the resource approach to the defini- tion of concepts, abstract-logical, system-structural and comparative analysis, ranking.
The scientific novelty. The mechanism of fiscal management of nature users for their environmental pollution is revealed; the peculiarities of the calculation of the ecological tax, the distribution of the amounts of the current tax between the state and local budgets are indicated; applied innovations are substantiated taking into account the factor of ownership of natural resources.
Conclusions. The need for environmental fiscalization is due to the environmental situation in the country, the fiscal system, energy and industrial security, pricing policy, business activity, the country’s international obligations and other factors.
Key words: management, fiscal, in the use of nature, property, people, waste, pollution, rates, natural objects.
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