The article is devoted to the content of the concept of "environmental innovation" in the system of socio-economic relations of the green economy. The genesis of the origin of the category "green economy" and the specifics of its functional content are clarified. It is stated that in contrast to international legal documents in the legislation of Ukraine there is no clear and systematic separation of the green economy as an important segment of the national economy. The article emphasizes the idea that the central place in the green economy should be occupied by two system-forming categories. The first is ecological management, which can be implemented in both commercial and non-commercial forms. The second is environmental innovation, as a source of the green economy gaining the same level of profitability as the traditional economy, and over time, its significant growth. Various definitions of "environmental innovation" are considered, as there is no single definition today. The article emphasizes the prospects of environmental innovations and the green economy in general, emphasizes their profitability. It is believed that caring for the ecosystem in which we live is not only a modern trend, but also a guarantee of stability of the entire biosphere. These aspects pose a large number of challenges to the environmental and economic legislation of Ukraine, both in terms of institutionalization of these categories, and in terms of providing them with effective implementation mechanisms. An attempt has been made to identify in which legislative acts these issues could be resolved. It was emphasized that the legislator does not provide any benefits for the introduction of environmental innovations and environmental management. It is proposed to introduce certain incentives for businesses that use environmental technologies or attract other environmental innovations, in the form of tax benefits.
Investigation of tax benefits as tool for charity activities stimulation