The major determinants of the development of energy tax in the European community

The estimation of: the specific characteristics and method of levying taxes on the consump- tion of fuel and energy resources, operating in most countries of the world. Identified factors (with the help of the empirical method of observation and correlation and regression analysis), that have influenced the development of the power of taxation in the countries - members of the European Union. An important result of the study was to determine the size of the average amount of change in revenue resulting from energy taxation in connection with the increase of factor values per unit of measurement.