Environmental charges have been considered to be a form of environmental taxation in Estonia, as they are used to tax the use of natural resources and release of waste or pollutants into soil, water or ambient air. However in essence, environmental charges differ from taxes, because charges presume a return in the form of goods or services. For example, the mineral resources extraction charge gives the right to mine mineral resources in a permitted volume.
Environmental taxes, environmental protection expenditures, resource and pollution accounts have a definite role for valuing Estonian natural capital and changes therein and in the development of respective policies.
The aim of the report was to analyse effects of the environmental charges on investments, economic indicators, competitiveness, environmental decision of enterprises, product prices etc.
The report and its short summary can be downloaded in Estonian.
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