L. A. Nekrasenko
Perspective of Environmental Tax Reform in Europe
(original language – English)
Many economists have considered eco-taxation as a possible solution to many environmental problems. Sweden's Carbon Tax is the first example of such taxation scheme in actual use. The Ukraine introduced an Environmental Tax Reform in 2011. This paper presents an analysis of tendencies in the environmental policy and taxation in the European countries. Particular attention is paid to Sweden – the first and Ukraine – the last of the countries, which introduced the Environmental Taxes.
Key words: Environmental Tax, Carbon Tax, Environmental Tax Reform.
Placed in №4, 2012.
Affiliations: Nekrasenko Larisa, candidate of biological science, associate professor of department of finance and credit of Poltava State Agrarian Academy, Poltava, Ukraine.
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