Directions of reforming the ecological taxation system of Ukraine in the conditions of development of European Integration processes

One of the main tasks of humanity on the agenda is the preservation of this planet as a prerequisite for the functioning of everything we interact with, where we live and what we stand for. Every day, 9 out of 10 inhabitants of the Earth are forced to breathe polluted air, which affects their health, penetrating the respiratory and circulatory systems and disrupting the brain, lungs and heart. Therefore, there is a need to find new and improve existing levers of impact on pollutants in the world as a whole and in Ukraine in particular, given the successful foreign experience of European countries. One of these levers is environmental taxation, as part of the financial policy of the state. The purpose of the article is to substantiate and highlight the main ways to reform the environmental taxation system of Ukraine in the context of the development of European integration processes. The basis of research methodology are abstract-logical method, dialectical method of scientific knowledge, analysis, deduction, synthesis, statistical, graphical and tabular. The main ways of reforming the system of ecological taxation of Ukraine in the conditions of development of European integration processes and experience of the EU countries are generalised. The classification of environmental tax bases according to Eurostat (Eurostat) and the Directorate General of the European Commission for the Environment (The European Commission’s Directorate General Environment) is substantiated. Scientific and methodological approaches to the definition, identification and improvement of elements of the mechanism of environmental taxation and the structure of distribution of revenues to the relevant levels of the budget system of Ukraine have been further developed. The system distribution and assignment of the relevant components of compensation and regulatory payments to the environmental taxation of Ukraine according to the budget classification codes was improved. The main levers of tax policy to achieve environmental goals and encourage polluters to reduce the burden on the environment are substantiated. The results of the study can be used at the local and state levels to make decisions on reforming the environmental tax system in Ukraine