Some aspects of the harmonization of environmental taxes in the Slovak Republic

In view of the continuing technological advances, the increasing life expectancy of the population increases the burden on the environment. The society perceives these changes as a problem that it seeks to prevent at global as well as European level. Economists propose solutions designed to influence the behaviour of economic subjects. One of the instruments applied by the state in this area is environmental taxes. Ultimately, they should be involved in improving the quality of the environment. In line with EU membership obligations and in terms of harmonization and approximation, environmental taxes and charges are levied on products that have a negative impact on the environment. Polluters should be motivated in this way to save or to prefer more environmentally friendly substitutes. Over the past half-century, environmental taxes have evolved considerably. They have gradually found their place in the tax systems of European countries. The importance of environmental taxes, among other things, demonstrates their increasing contribution to individual national budgets. In this paper, I point out environmental taxes and the process of their harmonization and approximation into the legal framework and tax system of the Slovak Republic.