Author(s): Oleg Reznik, Tatyana Mazievich, Diana Shebanits, Galyna Puzanova, Ihor Pyrih
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.