Аннотации:
The article deals with the issues of environmental taxation in Ukraine and in the world.
The share of environmental taxes in the total amount of taxation in different countries is
considered, Ireland has the highest index-11.9%, the average indexes are inherent in Greece,
Finland, Spain, about 6-8%, while Ukraine has the lowest share of 0.5-1.5%. The peculiarities of
environmental tax are disclosed. The environmental tax has been found to serve a budget
replenishment function, a cost recovery function and an encouraging function. It is revealed that
the environmental tax is currently regulated by the Tax Code of Ukraine, which defines the
definition of the "environmental tax" concept, as well as the activities for the implementation of
which it is supposed to be payed. The types of environmental taxes in the Member States of the
European Union are considered. It is concluded that Ukraine should increase the amount of
environmental tax, reduce the cost of its administration and consider introducing a tax on
fertilizers and pesticides, taking into account their widespread usage and contamination of soil.
At the European Union level, it is suggested to pay attention at the development and
implementation of additional regulation for the payment of carbon dioxide tax
