Annex 1: Terms of reference

Part A. Background

1. Macroeconomic circumstances
   Progress of economic restructuring: what macroeconomic conditions and problems impact the working efficiency of economic instruments or the introduction of new ones?
   What is the impact of economic, industrial policies etc. on economic instruments in environment protection?
   What approaches are applied or planned to be applied to cope with the above-mentioned issues?

   Status of economic instruments in state environmental policy

   What are the prospects for existing or planned economic instruments in the short/ medium/ long term state environmental policies?

   What are the experiences on the implementation of state environmental policy?

   Financing of environmental protection

   What was the total of expenditures on environmental protection in 1993, and what were the sources of this amount with a proportional breakdown?

   According to the official policy or strategy, what is the concept for financing environmental protection?

   The connection between economic instruments (revenue side) and National Environment Protection Funds: What share of the National Environmental Fund revenues come from economic instruments (with proportions) and what are the remaining sources contributing to the Fund (with proportions)? What is the role/importance of economic instruments for financing environmental protection?

   What are the role and scope of other funds with environmental relevance?

   Taxation system and environmental impacts

   Please describe other taxes, tariffs etc. with environmental relevance. What changes are planned officially in this area; what are the tendencies?

   Pricing of energy products, raw materials and natural resources

   How did prices for energy sources (i.e. electricity, oil, coal, gas) and natural resources change since 1989/90? What further changes are officially planned?

   What is currently the level of taxes on: the different types of fuel; heating oil for households and industry; electricity for households and industry?

   Environmental legislation

   What provisions/options regarding economic instruments are provided in environmental legislation or other relevant law?

   What major changes are planned in environmental legislation which will have an effect/impact on economic instruments?

   Economic instruments: development, efficiency, prospects

   How and when did the current system of economic instruments develop?

   Are there currently any areas in which economic instruments are lacking but should exist?

   What are the significant general forces causing the high or low efficiency of existing economic instruments?

   What critical steps are required for the development of a more efficient system of economic instruments or the introduction of new ones? What are the driving forces impeding or supporting these steps?

Part B. Overview

(Product charge / Tax differentiation) on (...)
Official designation (if different).

Status:

In force since when?

Aim:

Is an incentive effect explicitly intended? If yes, is there evidence of incentive effects (refer to evaluation studies and data on environmental effects)?

Is revenue raising the main intention? Other aims?

Subject:

On whom is the charge levied? Specify as much as possible.

Object:

On what products is the charge levied exactly (envtl. in relation to which pollutants)?

Level:

What is the level of the charge (give equivalent in ECU)? Please also indicate the charge level as a percentage of product market price (approximately).

Income:

Revenue per year 1990, 1991, 1992, 1993? Give equivalent in ECU.

Use of income:

How is the revenue spent (e.g., earmarked for collective treatment; earmarked for subsidies; earmarked for environmental expenditure; general budget; otherwise...)?

Implementation and Effectiveness:

Administrative effort and costs and observations on practical implementation and effects of the charge:

Please indicate any specific problems with calculating the charge, invoicing and collecting it. What is (and was) the attitude of target groups and political actors?

Legal background:

Give exact legal sources which deal directly with the charge.

Responsible bodies (Executing authorities):

Design of the instr.: Which authority designed the charge?

Revenue collection: Which authority is collecting the charge?

Enforcement: Which authority is enforcing in case of non compliance?

Revenue use: Which authority is responsible for revenue spending?

Perspectives:

What changes due in the design of the charge are planned in the near future? Why?

Information Sources:

Refer to all sources which provided the above information.

(Emission charge, User charge) on (water, air, waste [household waste? industrial waste? hazardous waste? other waste?], noise, soil, other)?
Official designation (if different).

Specifications:

Is next to the charge a policy of permits? Is there actual measurement of the emissions?

Status:

In force since when?

Aim:

Is an incentive effect explicitly intended? If yes, is there evidence of incentive effects (refer to evaluation studies and data on environmental effects)?

Is revenue raising the main intention? Other aims?

Subject:

On whom is the charge levied (e.g., households, firms, etc.)? Specify as much as possible.

Object:

On what pollutants is the charge levied exactly? Direct or indirect emissions?

Level:

What is the level of the charge (give equivalent in ECU)? Is it a fixed rate? If not, what is the mechanism for calculating the charge?

Income:

Revenue per year 1990, 1991, 1992, 1993? Give equivalent in ECU.

Use of income:

How is the revenue spent (e.g., earmarked for collective treatment; earmarked for subsidies; general budget; otherwise... .)?

Implementation and Effectiveness:

Administrative effort and costs and observations on practical implementation and effects of the charge:

Please indicate any specific problems with calculating the charge, invoicing and collecting it. What is (and was) the attitude of target groups and political actors?

Legal background:

Give exact legal sources which deal directly with the charge.

Responsible bodies (Executing authorities):

Design of the instr.: Which authority designed the charge?

Revenue collection: Which authority is collecting the charge?

Enforcement: Which authority is enforcing in case of non compliance?

Revenue use: Which authority is responsible for revenue spending?

Perspectives:

What changes due in the design of the charge are planned in the near future? Why?

Information Sources:

Refer to all sources which provided the above information.

(Proportional) Non - compliance fees / fines on (...)
Official designation (if different).

Status:

In force since when?

Aim:

What is the declared aim of the fee?

In practice, is revenue raising the main effect or is there evidence of incentive effects to change pollution behavior (refer to evaluation studies and data on environmental effects)?

Subject:

On whom is the fee levied? Specify as much as possible.

Object and Level:

To what variables is the fee proportional (environment damage inflicted; estimated benefits of non-compliance; otherwise..)?

What is the mechanism for calculating the fee (give the formula and also the standards and rates for the most important pollutants)? Describe other parameters which influence the level of fees imposed (e.g., regional differentiation etc.).

Income:

Revenue per year 1990, 1991, 1992, 1993 (give equivalent in ECU)?

How many percent of the sum of fees imposed has also been collected (envtl. estimate)? If not 100%, what are the major reasons that not all the fees imposed could be collected?

Use of income:

How is the revenue spent (e.g., earmarked for collective treatment; earmarked for subsidies; earmarked for environmental expenditure; general budget; otherwise...)?

Implementation and Effectiveness:

Administrative effort and costs and observations on practical implementation and effects of the charge:

Please indicate any specific problems with calculating the charge, invoicing and collecting it. What is (and was) the attitude of target groups and political actors?

Legal background:

Give exact legal sources which deal directly with the fee.

Executing authorities:

Design of the instr.: Which authority designed the fee?

Revenue collection: Which authority is collecting the fee?

Enforcement: Which authority is enforcing in case of non compliance?

Revenue use: Which authority is responsible for revenue spending?

Perspectives:

What changes due to the design of the fee are planned in the near future? Why?

Information Sources:

Refer to all sources which provided the above information.

Deposit refund on (...)
Official designation (if different).

Specifications:

Has this instrument been introduced on mandatory basis or is it based on voluntary agreement with industry?

Status:

In force since when?

Product(s) and rate:

On which product(s) is the deposit refund levied, what is the actual rate and what percentage is the deposit refund rate of the products' market price?

Effectiveness:

What is the percentage of products returned (if not known exactly please give an estimate)?

What is the market share of refillables?

Implementation:

Observations on practical implementation and effects:

How is (and was) the deposit refund received by target groups?

Executing authorities:

Which are the responsible authorities for the design of the instruments and implementation?

Perspectives:

What changes due to the design of the deposit refund are planned in the near future? Why?

Information Sources:

Refer to all sources which provided the above information.