Environmental taxes are one of the main tools used by the state to promote environmentally responsible behavior. e tax on goods, which in the process of use causes environmental pollution is a pollution tax, is calculated independently by the payers and is paid to the monthly state budget. However, in the Republic of Moldova the potential of environmental taxes is not fully exploited, and a number of shortcomings in their establishment erode the ability to change the behavior of the population and economic agents, as well as to solve environmental problems.