Vplyv environmentálnych daní na ekoinovačné aktivity podnikateľských subjektov

The article addresses the issue of the share of environmental taxes in tax systems in the context of the European Union countries, with reference to these taxes in the Slovak Republic and analyzes the impact of introducing the concept of environmental taxes on the eco-innovation behavior of business entities in comparison with selected EU member countries The article points to the fact that the market mechanism of the Slovak Republic itself can not ensure conscious behavior of producers and consumers on environmental issues, and that this role is mainly transferred to the state, because it can use economical instruments to ensure the development of an economy that is environmentally friendly . At present, we are moving towards meeting the European Commission‘s Europe 2020 strategy‘s goal of increasing the share of environmental taxes in the Member States‘ total tax revenues to 10%.