Environmental Taxes as a Condition of Business Responsibility in the Conditions of Sustainable Development

The generalization of the theoretical foundations of the world's leading scientists has made it possible to systematize the essential characteristics of environmental taxes. It was determined the relevance of building an effective system of functioning of environmental taxes, given the importance of environmental problems in the ranking of global problems of mankind. The experience of European countries in the field of environmental taxation was summarized and analyzed, which indicates the presence of a wide range of types of environmental taxes, as well as the popularity of environmental tax reforms in the most developed countries of the world by type.