Legal Principles of Environmental Taxation: European Experience and its Application in Ukraine

The article is devoted to the study of legal principles of environmental taxation by studying European experience and application features in Ukraine. The essence of the concept of environmental taxation has been defined based on a review of scientific achievements of some scientists in the context of the investigated topic. Special attention was paid to regulatory documents governing environmental taxation in the European Union. The main purpose and priorities of the New European Economic Development Strategy have been determined. The purposes of creation and operation features of the European system of national and regional accounts have been revealed (ESA95). The classification of environmental taxes has been considered in accordance with European standards. The analysis of the regulations of the existing legislation of Ukraine governing the issues of environmental taxation has been conducted. In particular, attention has been focused on the consolidation of the concept of environmental tax at the legislative level, as well as the regulation by the Ukrainian legislator of issues regarding the definition of the circle of taxpayers of environmental tax, objects and base of environmental taxation. A number of outstanding issues in the field of environmental taxation have been emphasized, which remain problematic in the way of approximation of Ukrainian legislation to the European standards.