TAXES – AN INSTRUMENT WHICH REDUCES ENVIRONMENTAL POLLUTION AND CONSERVES ENVIRONMENTAL RESOURCES

Taxes as an instrument which reduces environmental pollution and conserves environmental resources is one of the most important fiscal policy measures to help promote the green economy, improve social security, the environment is also protected from over-use of natural resources and pollution rate. Although the initial environmental pollution and resource-saving tax concept was formulated in a early 20th century, in the world these taxes were introduced recently. In scientific publications of foreign and Lithuanian languages, in official documents of international organizations, there is no consensus, reflecting what accurate term should be used. In English language, together with the most commonly used term "taxes" are also used terms – "charges", „fees“, „duties“, „levies“. They are also called „environmental taxes“, „eco (logical) taxes“, „ecological taxation“ and others. In German language are used these terms: „Umweltsteuer“ (environmental taxes), „Ökosteuer“ (green taxes) and „Lenkungsabgabe“ (incentive fees). In Lithuanian scientific publications are also used different terms – environmental taxes, charges related to the environment, green taxes and so on. In order to refine the concept, analysis of various environmental pollution and resource-saving taxes were made. As a result true content was  identified. Theoretical logic of the research concist from environmental pollution and resource-saving tax concepts analysis. Identification and classification of their concepts was made using synthesis method. Analysis and synthesis of  Lithuanian, European Union, and other official European and international organizations legal documents concerning environmental pollution and resource-saving tax was made. To justify theoretical propositions statistical analysis was used. Data was collected from the Lithuanian Department of Statistics and Eurostat databases. After examination of the scientific literature was concluded that for the identification of the environmental pollution and resource-friendly taxes it is necessary to analize not only scientific literature but also data and insights of international organizations, European Union Statistical Office – Eurostat. Lithuania also must provide comparable data to these databases. The proposed broad sense Lithuanian language term "environmental taxes". DOI: https://doi.org/10.15544/ssaf.2014.1