Пріоритети розвитку податкових систем країн ЄС у контексті реалізації цілей сталого розвитку

The study examines the development of tax systems in European Union countries in the context of achieving the Sustainable Development Goals (SDGs). It analyzes the integration of EU countries' fiscal policies with environmental, social, and economic initiatives. Key priorities include promoting a green transition, reducing social inequality, and ensuring fiscal transparency. Special attention is given to environmental taxes, which constitute a significant portion of EU revenues and are effective tools for mitigating environmental impacts. Taxes on CO2 emissions and other greenhouse gases help control air pollution and improve air quality. The implementation of the European Green Deal and new tax instruments to support the SDGs, such as emissions taxes and the gradual phasing out of fossil fuel subsidies, are crucial for achieving climate neutrality by 2050. An essential component is the Carbon Border Adjustment Mechanism (CBAM), which ensures a fair carbon price, encouraging cleaner industrial production in non-EU countries. EU tax systems are also adapting to combat aggressive tax practices that undermine socio-economic stability. Ensuring transparency in reporting companies' tax strategies and integrating tax aspects into sustainability strategies allow for compliance with tax legislation, effectively utilizing grants for funding environmental initiatives, and strengthening trust in corporate tax practices. Environmental taxation is not only a tool for reducing negative environmental impacts but also a vital mechanism for stimulating innovation, supporting economic growth, ensuring social stability, reducing greenhouse gas emissions, preserving ecosystems, and improving the quality of life in the European Union.