Subject The article investigates foreign system of environmental taxation. Objectives The study aims to review the economic importance of air emissions taxation in the foreign practice and consider the feasibility of reforming the air emissions taxation in various areas. Methods The study draws on the monitoring of works devoted to environmental taxation, using the methods of logical and statistical analysis. Results The study shows that environmental taxes do not fully cover the detrimental effects of emissions and rather perform regulatory functions than fiscal ones. The global experience demonstrates that revenues from environmental taxes form trust funds and are used exclusively for environmental protection program financing. The paper reviews possible reforms in environmental taxation. Conclusions and Relevance There is a need to reform the environmental taxation. It is crucial to provide for authorized obligations of each participant in the Paris Agreement to reduce the emissions of carbon dioxide; to introduce a two-level carbon transport tax, taking into account the level of CO2 emissions and the type of fuel used; to link the amount of fines for environmental offenses with economic benefits and ecological damage; to introduce tax incentives and preferences for producers and users of highly effective green solutions.
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