Features of environmental taxation: EU countries

Abstract

The relevance of environmental taxation and low efficiency of the tool in regulating environmental safety of Ukraine make to consider the experience of developed countries, especially the European Union (in the ranking of environmental quality, European countries have the highest position), where the use of such taxes is successful. In Europe taxes belong to environmental in cases where the tax base is a physical unit of measure or standard unit that has truly set a negative impact on the environment. In different countries they are called differently: duties, pay taxes, but these are only different names of economic instruments. Analysis of foreign experience in the use of environmental taxes and charges shows a significant diversity of species, and therefore a different effect, which can be obtained from their use. It is important to consider for improving environmental taxation in Ukraine.  The introduction of a specific type of environmental tax requires detailed analysis of the experience of developed countries received their results and comparing  their experience to determine the patterns and features of actions of a tax.