摘要：Some policies are conflicting in a wide range ofeconomic, social and environmental effects. It is impossibleto imagine a process in which all policies were setsimultaneously, taking into account all interlinkagesand to achieve a coherent set of economic, social andenvironmental goals and implement sustainable developmentobjectives. The article deals with carbon taxand discusses its possible influence on economy, whichcan be quite contradictive. The theoretical issues ofgreen tax reform and double dividend are discussed inthe article. Experience of other countries in the field ofgreen budget reform is provided. Based on the analysisof carbon tax and pollution trading schemes implementationresults in other countries the problems and theway of their solution are developed for Lithuania. Themain aim of the article is to raise questions and indicateproblems as well as present possible solutions.
关键词：environmental policy; carbon tax; green budget reform.
