Makarchuk R. Legal regulation of environmental tax administration in Ukraine and European Union: comparative aspect

A number of scientific problems in the legal regulation of environmental tax administration in Ukraine have been solved in the work. The author analyzes the evolution and systematizes scientific and legislative approaches to the definition of the concept of “tax administration”, its content, features, stages, and functions. The author formulates his own definition of the concepts of “tax administration” and “environmental tax administration”. Separately, the features of environmental tax administration, the stages, and functions of environmental tax administration are defined in the thesis. In the thesis, the author shows by examples the direct influence of the model of the tax in the legislation on approaches to its administration and on the effectiveness of tax administration. The author identifies and characterizes three key stages in the development of ideas of the legal nature of environmentally oriented fees and approaches to their administration: 1) from the first facts of collection of fees for the use of natural resources to the twentieth century – the first ideas of environmental taxation; 2) the twentieth century – the inception and rapid development of ideas of environmental taxation; 3) the end of the XX–XXI centuries – a qualitatively new approach to the understanding of environmental taxation.