Topicality. Market mechanisms of the functioning of the economy as a set of levers used in the management system, requires in-depth theoretical developments on the basis of objective economic patterns and the introduction of real commodity-money relations, taking into account environmental components. An important point is the regulation of entrepreneurship based on the improvement of the economic mechanism. The accelerated growth of the population of the planet caused a general increase in anthropogenic load on the biosphere, bringing it in some cases to a critical level. Waste human life and production have become the cause of almost universal pollution of air, water and soil. The gradual change in environmental pollution and the depletion of natural resources has led to a process of changing (deteriorating) the quality of the environment. As a result, there was a threat of irreversible degradation of the natural environment, when the growth of people's needs and the need to provide life to a growing population were in conflict with natural environmental constraints. It became clear that society, guided by the concept of sustainable development, should pay particular attention to the creation of zones (areas) of the "green economy", where local, state and global problems of preserving the natural potential of the territory, which may consist of several such zones, will be addressed.The adverse effects on the population of possible changes in the environment in real ecosystems always contribute to the emergence of zones of environmental risk, and in consequence, and areas of environmental disaster.Aim and tasks. The purpose of the article is to define the economic mechanism of regulation of entrepreneurship in the zones of development of the "green economy" in Ukraine. To do this, you should identify the concept and the essence of the zones of qualitative change in the natural environment. At the same time, regardless of the more widespread use of the principles of the green economy, the green business and the awareness of the benefits that they give to both entrepreneurs and society, the boundaries of determining these zones remain rather blurred.Research results. The conceptual bases and methodical principles of the implementation of the economic mechanism of regulation of entrepreneurship in the zones of development of the "green economy" (ZRZE) in Ukraine are considered. The article considers the role of tax and price mechanisms in the efficiency of the functioning of green economy development zones. Both scientific and practical value is determined by providing privileges for attracting foreign and national capital, which will allow to overcome the socio-ecological and economic crisis in the ecological situation both in separate regions and in Ukraine as a whole. Local authorities should be empowered to develop and approve their programs for the creation and operation of the SRZE based on the specifics of the economy and the ecological state of the regions concerned. Regional programs are implemented at the expense of benefits provided within the relevant local taxes and fees, as well as the budgets of the respective regions.There is a need for a certain system of tax deduction, based on the essence of the economic activity of the enterprise, the specific features of production and economic and environmental potential of these areas. Depending on the conditions of activity and resulting from the end-product or service on some sites ZRZE, consideration should be given to determining the value of the tax based on the ratio of the amount of income to the amount of the cost of the active part of fixed assets (excluding turnover because it would have led to the intentional increase their value, and, accordingly, prices). Thus, the tax should be charged depending on the efficiency of the use of fixed assets, that is, on their profitability. This would exclude the exploitation of the equipment to its full depreciation, ensured the receipt of net income without unnecessary trouble and allocation of appropriate funds for its restoration and the introduction of advanced, progressive low-waste technologies in order to reduce the given ratio, and with it the amount of taxes. Thus, we can prevent the reduction of production, price increases, the complication of industrial relations and pollution of the environment. In order to ensure a corresponding increase in wages, it is necessary to carry out the renovation of fixed assets, to increase labor productivity, which will lead to the accelerated development of productive forces and to indirectly influence the development of the "green economy" in such zones.Conclusion. An ecologically-oriented state approach to the potential reduction of environmental risk areas (which can become areas of environmental disaster) will improve the quality of natural resource potential and the state of the environment. An important direction in stimulating the introduction of environmentally friendly, low-waste technologies, production of environmentally friendly products in the creation and operation of the ZRZE is the formation of contractual relations in the area of pricing between the state, the management bodies of ZRZE and entrepreneurs of any form of ownership.
Financial Control over the Implementation of the “Megasience” Class Scientific Projects: Current State and Prospects of Improvement
