THE ROLE OF ENVIRONMENTAL TAXES IN REVENUE REDISTRIBUTION AND STIMULATION OF A GREEN ECONOMY

Environmental taxes play a dual role in the economy, simultaneously performing a fiscal function and stimulating the transition to environmentally friendly production. Their impact on income redistribution is manifested through the mechanism of taxation of polluting activities and the subsequent redistribution of funds in favor of environmental programs, social initiatives and stimulation of green technologies. However, the impact of environmental taxation is heterogeneous: it can be regressive, affecting vulnerable segments of the population, or progressive, if accompanied by corrective measures. The article considers the mechanisms of income redistribution through environmental taxes, their impact on the structure of the economy and their effectiveness in stimulating sustainable development. International examples of successful implementation of environmental taxation and possible alternative instruments capable of increasing the effectiveness of tax policy without negative consequences for social and economic stability are analyzed.