Application of selected environmental taxes in Slovakia and Hungary

governments, and at the same time, they create pressure associated
with various climate agreements for governments to find ways to
reduce the environmental burden but not slow down the country's
economic growth. Without the government's intervention, there is no
market consensus between companies and households to take into
account interests other than their own. Therefore, the state should act
as a regulator in relation to the environment in the economic market.
The aim of the paper is to analyse environmental taxes in selected EU
countries. In the contribution, we will focus on a detailed analysis of
selected environmental taxes in selected EU countries and the
definition of the main differences between the established
environmental taxes. The result of the issue is a proposal for
environmental taxes at the macroeconomic and microeconomic
levels. We focused on two EU member countries (Slovakia and
Hungary) for comparing the shares of environmental taxes on GDP.
Indicators such as geographical location, history and the state of the
economy played a role in this selection. In accordance with the
environmental policy of the European Union, the basic principles are
considered non-binding rules on which decisions and programs are
based. In the Treaty of the European Community, these principles are
established in Article 174 par. 2. It is necessary to have an overview
of all principles to reveal the functionality of environmental policy in
the EU correctly. In the post, we will focus on mining companies
(mining sector), where we will focus on the environmental fund.