Importance Under modern conditions, the need to pursue efficient policy in the sphere of environment protection increases the importance of solving a number of theoretical and practical problems related to interaction of the economy and the nature. In many countries, taxes are one of the main tools of efficient environmental policy; however, it is hardly used in Russia. Objectives The purpose of the study is to identify the specifics of applying environmental taxes by foreign countries, and to develop recommendations for their use in the Russian Federation. Methods The comparative analysis applied in the study helped identify possible practical use of foreign experience when introducing environmental taxes. Results We have analyzed the current environmental taxation, made conclusions about the specifics of tax instruments in different countries, and offered recommendations on applying environmental taxes in the Russian Federation. We have developed a unique approach to the definition of the stimulating environmental taxes concept, revealed the most significant aspects of this tool application when implementing measures that enable to achieve the required environmental objectives. Conclusions The proposed approach to dividing environmental taxes into fiscal and stimulating allows making certain conclusions about the functions performed by environmental taxes and charges in foreign countries. The considered initiatives and evaluation of the practice of levying environmental taxes in Great Britain and Sweden may be used for working out the environmental taxation system in Russia.
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