Environmental taxation constitutes a central economic policy instrument designed to internalize the environmental costs generated by production and consumption activities and to advance sustainable development objectives. Its theoretical foundations are grounded in the polluter pays principle, market-based regulatory approaches, and the systematic integration of ecological constraints into fiscal policy frameworks. The formation of environmental tax systems requires differentiation according to the type and intensity of pollution, technological characteristics of production processes, and the establishment of transparent and predictable tax mechanisms. This study examines the conceptual foundations and structural principles underlying environmental taxation and evaluates the criteria that determine the effectiveness of environmental tax design. Particular attention is devoted to the interaction between economic efficiency, environmental protection, and social equity. The analysis demonstrates that environmental taxation functions not merely as a fiscal instrument but as a strategic regulatory mechanism capable of supporting ecological transition, stimulating technological innovation, and reinforcing long-term sustainable economic transformation.
Tural Adigozalov (Sun,) studied this question.