Ensuring rational natural use through effective taxation

The important article substantiates the peculiarities of environmental tax administration in Ukraine and defines its importance in ensuring an ecologically oriented economy. It has been proven that from 2016 to 2020 there is an increase in emissions of pollutants into the atmosphere by more than 10.5%. A thorough analysis of the payment of the environmental tax to the relevant budget was carried out and a close relationship between the number of emissions of polluting substances and the rates of this tax was determined. It has been proven that in Ukraine the environmental tax does not ensure the performance of one of the main functions, namely the preservation of the natural environment. This situation is due to the relatively low rates of this tax, as well as the lack of an effective mechanism for controlling emissions of pollutants. One of the main directions of solving this problem is to use the experience of European countries in diversifying the tax rates under study depending on the type and volume of pollutant emissions.