Maslyukivska O. Mechanism of implementing the eco-labor tax reform in Ukraine

Object - the process of environmental taxation as a source base mechanism for ecological tax reform; goal - the development of theoretical, methodological approaches and practical guidelines for the formation mechanism of the ecological tax reform in Ukraine; methods - synthesis and analysis, comparative analysis, economic and statistical methods, interpolation, calculation and analytical, graphical, novelty - developed scientific and methodological approach to carbon dioxide taxation in Ukraine as the original tax base for the implementation of ecological tax reform and further funding for energy efficiency in energy intensive sectors of the national economy; results - the scheme of transferring the tax burden from labor taxes on to resource throughput with the example of the carbon dioxide tax in Ukraine; implemented into economic practice.