Abstract
Today, environmental issues determine their importance. Economic activity in a number of countries is accompanied by deterioration of nature and often environmental disasters. World experience shows that this resource in this matter is the main factor motivating business entities to behave positively from the point of view of the environment. Environmental regulation is a global vector of development, and changes in the environment have a noticeable impact on the quality of life of the population. In addition, the regulation of environmental processes requires the use of various tools, including financial and economic ones. Today, there is a global trend of introducing such an economic mechanism of environmental regulation as environmental taxes and fees into the national economy. The need to use these tools is fixed by regulatory legal acts, which makes environmental taxation an integral attribute from public policy to a global instrument. This tool allows the state to regulate the relationships that arise between society and taxpayers on environmental issues. Consequently, the process of reforming tax systems with the aim of environmental direction is an urgent problem in tax theory and a new development paradigm.