| Summary: | At the end of the 60s of the 20th century, a transformation of human civilization took place, which entered a qualitatively new state. During this period, the term “global problems” appeared in the scientific literature. In the context of scientific and technological progress, the load on the environment in terms of greater anthropogenic impact is increasing, thereby creating an objective need to find new ways to prevent environmental disaster. At the end of the 20th century, a direction in economics called the “green economy” was formed, designed to reduce the negative impact on the environment and solve the global problems of today’s realities through the use of green technologies. In this direction, both legislative (tax regulation in the field of anthropogenic impact) and the introduction of alternative energy sources, as well as the preservation of existing national natural resources, are applied. With the advent of the “green economy” concept, many new elements of regulating the economy and the harmful effects of human industrial activity on nature have been introduced into world practice. One such element is the cross-border carbon tax, which is being introduced by the European Union. This tax is an additional charge on the import of goods with a large carbon footprint into the European Union. It is unprofitable for the economies of many countries that import raw materials and supplies to the countries of the European Union, but it is necessary, since global warming, which is a consequence of human industrial activity, can lead to disastrous consequences in the future. The purpose of the work is to identify the main problems of human and social development and find ways to solve them, determine the impact of the new tax on the state of the environment.
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