Topicality. The increase of anthropogenic impact on the ecological component of the entrepreneurship environment has caused both the threat of irreversible consequences for the natural resources quality and for the very environment of existence, and the critical socio-economic consequences at the macro and micro levels. This led to the including of ecological vector to the economic growth model, the integration of economic and environmental components of economic systems development. To take into account the ecological aspects of economic activity the specific environmental policy with various economic tools is to be developed and implemented.
Aim and tasks. The purpose of the article is to study the current practice of "green" growth economic tools use, scale and directions of their implementation in different countries. The results obtained are important in the theoretical and applied area and can be used for scientific purposes and when implementing the strategy of "green" growth of the Ukrainian economy.
Results. Environmentally related taxes represent about a third of the instruments in the PINE database. The OECD tax bases covered include energy products (including vehicle fuels), motor vehicles and transport services, measured or estimated emissions to air and water, ozone depleting substances, certain non-point sources of water pollution, waste management and noise, management of water, land, soil, forests, biodiversity, wildlife and fish stocks. In 2016, the highest share of taxes on energy resources takes place in Italy � 2.83% of GDP, transport taxes, and others � in Denmark (1.56% and 0.22% of GDP, respectively). Tradable permits are used to allocate emission or resource exploitation rights. Today more than 100 different tradable permit systems are operating in more than 33 countries. In 2018, the state budget of Ukraine received 2.3 billion UAH of environmental tax (for polluting emissions, discharges and disposal of waste). In general, these revenues account for 0.32% of tax revenues. A more detailed analysis showed that the growth of environmental taxes was accompanied by emission reductions in general. At the same time there is a positive dynamic of the emissions from stationary sources of pollution, while emissions from vehicles decreased significantly, that led to a general negative dynamic.
Conclusion. In Ukraine, there is a discrepancy between the urgent needs of ecological and economic development and the imperfection of the tools and forms of management used, the economic incentives for rational use of nature. The lack of general list of issued (re-issued) emission permits results in the loss of control over the volume of emissions. In developed countries, the environmental regulation economic tools' stimulating importance for the development of economy and entrepreneurship is growing. They that help ensure the correspondence between production price and natural resources costs, the reimbursement of expenses caused by damage to the environment, compensation of environmental damage by the direct pollutant.
