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Environmental taxes: current priorities in Slovenia |
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EU environmental approximation boosts
environmental protection
Environmental protection has a long-standing tradition in Slovenia, dating back to the early 1970s. More recently, preparation for European Union accession has created favourable conditions for the rapid development of environmental legislation and investments in Slovenia. Indeed, the Environmental Accession Strategy of Slovenia has constituted an official annex to The National Programme for the Adoption of the Acquis Communautaire since March 1998. This strategic document is Slovenia's basic programme for integrating EU environmental acquis. It was followed by the adoption of the National Environmental Action Programme (NEAP) for 1998-2008, which lays down major strategic guidelines for environmental protection in Slovenia. It has been estimated that implementation of the NEAP will amount to SIT 263.51 billion [EUR 1.3 billion] for the first five years, mainly coming from the public sector. As a result of the approximation process, Slovenia has made development of the necessary environmental legislation a priority . The Environmental Protection Act (OG RS, No. 32/93 and
1/96) established a core legal basis for environmental protection in
accordance with the new economic and political conditions of the market
economy and democratic political system. The act established general
principles that have then been further developed in many binding secondary
legislations, especially in the water and waste areas. A few environmental
economic instruments have been created as well, though they are
underdeveloped and too few to help implement new legislation and reach
environmental protection objectives. A few major economic instruments recently created So far, efforts have been mainly focused on the development of environmental legislation. However, a few major economic instruments have also been established, especially in the water and waste areas. First, charges for water use have been created in 1995 with the objective to create an incentive for more efficient water use (e.g. drinking water and water for electricity production). Second, waste water charges have been developed at the same period in order to implement the polluters pay principle. In the waste area, a landfill tax is planned in order to give an incentive to reduce the quantity of waste disposed of in landfill sites and thus promote prevention of waste production. In addition, it is necessary to mention a carbon dioxide tax
introduced in January 1997 in order to reduce green house gas emissions and
the use of non-renewable natural resources. This is indirect taxation on
the consumption of fossil fuels and the burning of flammable organic
material (except for wood used for heating purposes) and fuels made from biomass
and biogas generated in cleaning equipment or at waste dumping sites. Possible further development of economic instruments Introduction of economic instruments has started to help reduce environmental pollution in Slovenia. In particular, charges introduced in the water supply area can be considered as a first step to tax resources and thus increase the efficiency of their use. In addition, the waste water tax has provided some incentive to polluters to invest in waste water pollution reduction and control. A revision of this tax is now underway in order to analyse the instrument's environmental effectiveness as well as the efficiency of the tax rate. More significantly, the new government, in place since the end of 2000, has defined the Green Budget Reform as one of its main priorities in environmental protection. This is a major step towards intensification of the use of environmental economic instruments in Slovenia. |
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