Popovich A. Legal regulation of environmental taxes in conditions of the European integration of Ukraine

The dissertation analyzes the peculiarities of legal regulation of environmental taxes in the EU Law and the legislation of Ukraine. The main disagreements in the interpretation of the term "environmental taxes" in the modern European approaches and the Tax Code of Ukraine are highlighted. The functionality of market-based instruments of environmental protection were disclosed. Analyzed the factors of development and barriers to implementation of tax systems of candidate countries for EU membership. The results of comparative-legal analysis is grounded in the core provisions for the regulation of environmental taxes in the legislation of Ukraine and the EU law. It is performed with the help of the comparative tables format, developed on the basis of the Organisation for Economic Co-operation and Development (OECD) and European Environment Agency (EEA) database on instruments used for environmental policy and natural resources management in the EU Member States and the Tax Code of Ukraine (in September 2011). On the base of the comparative-legal analysis the differences and the proposals for improvement of legal regulation and practice of levying for the next four categories of the taxes (energy, transport, pollution and resource taxes) are installed.