5. Emission Reduction Measures (continued)

5.4. Economic Instruments

  During the course of transition to a free market economy, economic instruments are playing an increasingly important role in the SILAQ countries in environmental policy. Compared with most West European countries, the rule of law as a fundamental principle of society is less well established, and as a consequence poor enforcement of environmental legislation results. At the same time, however, the majority of private and business entities in the SILAQ countries are becoming more responsive to monetary signals such as fees and fines and financial incentives (e.g. tax exemptions), that are proving economic instruments to be more and more efficient in achieving emission reductions.

In this situation, economic instruments complement command and control mechanisms and allow for environmental problems to be addressed more quickly, more effectively and/or in a more cost-efficient manner. If the rates of economic instruments are set high enough, both a reduction in the level of pollution and the prevention of the over-exploitation of natural resources can be achieved.

Environmental Benefits When further discussing the role of economic instruments in the SILAQ countries, it should be noted that the OECD definition will be used in the analysis. This stipulates that economic instruments are "instruments that affect costs and benefits of alternative actions open to economic agents, with the effect of influencing behavior in a way that is favorable to the environment." A list of selected economic instruments is provided in Box 14.

BOX 14: Economic Instruments Available to Environmental Managers in the Field of Air Quality Inmprovement

  • Charge Systems - (pollution charges, user charges, betterment charges, impact fees, road tolls, etc.)
  • Fiscal Instruments - (pollution taxes, input taxes, product taxes, export taxes, import tariffs, tax differentiation, investment tax credits, accelerated depreciation, subsidies)
  • Financial Instruments - (subsidies, soft loans, grants, location incentives, subsidized interest, revolving funds, sectoral funds, eco-funds, green funds)
  • Property Rights - (ownership, use and development rights)
  • Market Creation - (e.g. tradable emission permits)
  • Liability Systems - (legal liability - non-compliance charges; joint and several liabilities, liability insurance, enforcement incentives)
  • Bonds and Deposit Refund Systems - (environment performance bonds, deposit refund systems/shares)

The following pages will focus only on those economic instruments that have been used or plan to be implemented in the SILAQ countries.

Economic instruments have been in use in the region for several years. Today a mixture of new instruments are being introduced, while older instruments are being revised. Examples of these instruments include: pollution charges and taxes (air, water, waste); non-compliance charges ("environmental fines"); product charges (e.g., on gasoline); deposit refund systems; import tariffs (e.g., for old cars); and tax differentiation or exemption (e.g., lower taxes for unleaded gasoline/petrol and tax relief for environmental equipment or investment). Some countries are now considering the introduction of tradable pollution permits.

BOX 15: Environmental Standards, Pollution Charges and the Environmental Protection Fund of the Czech Republic

Environmental protection in the Czech Republic is based on the application of both emission standards and pollution charges. Operators who pollute the air from 1998 are required to comply with emission standards that are comparable to those western levels of 1986. Polluters who do not comply with the standards pay an additional charge which is over and above the fixed charge. A differentiation is made between new and existing facilities so as to minimize social costs and maximize the ability of managers at older facilities to make the necessary investments in abatement technologies during the transition period.

Revenue raised from emission charges are collected by the State Environmental Protection Fund and channeled into air pollution projects co-financed by municipalities and private entities. An Air Pollution Fund has also been established by utilizing a percentage of the revenues from the first wave of privatization, and is used for investments in gasification projects in heavily polluted communities. The suspension of pollution charges during the period of installation of new technologies is an example of an economic incentive applied. The evaluation of possible tradable emission permits is currently underway.

Source: An Overview of the Czech Republic's Experience with Economic Instruments in Attaining Improvements in Environmental Protection

Environmental Costs In most of the SILAQ countries, prices for resources (water and energy) have increased, but still remain well below the detrimental cost to the environment. Product charges have not been widely adopted, although one exception is the product charges on fuel in Bulgaria and Hungary. Energy taxation has been discussed in several of the transition countries, in Poland and the Czech Republic for instance, but it is not likely these taxes will be introduced in the near future.

  Several examples are given below of the successful use of different economic instruments.

BOX 16: Use of Economic Instruments in Poland

The environmental charges and fines adopted in Poland are among the highest in the world when expressed in USD per metric ton of pollutant. Facilities which operate without a valid permit are liable to pay twice the normal charge for each unit of emission.

In addition to the environmental charge, there is a system of non-compliance fines for all discharges above legally or administratively set limits. In contrast to the regular charges - which are treated as a production cost - non-compliance fines are payable from the after-tax income. Being 10 times the regular charge, their effect tends to be somewhat more substantial. In cases of serious non-compliance, which can result after 3 years for non-payment of fines, fine rates are doubled. Provisions do exist which allow for payment to be deferred or even full forgiveness of fines in cases where the polluter undertakes environmental investments which bring facilities into compliance. Other economic measures in use are income tax allowances in the form of deductions from environmental investments, the lower excise tax on liquid fuels with low sulfur content, and tariff exemption on the import of environmental protection equipment.

Environmental funds play a further crucial role in national environmental policy, providing different loans and grants for environmental investments. In addition to the traditional economic instruments and in compliance with the market mechanisms, a pilot project for the trading of SO2 emissions is under development. Tradable emission permits provide an opportunity for the successful achievement of emission reduction programs in the energy sector by 2040, and provide a strategy for minimizing the social costs of achieving reduction targets.

The high level of environmental charges and fines adopted in Poland together with other environmental and energy, economic and regulatory instruments have had a very positive impact on pollutant emission trends in recent years.

Source: Economic instruments in the environmental management in Poland

Fines Environmental fines for non-compliance with emission standards are used in most of the transition countries. In the Czech Republic, Poland and Slovakia they are used in addition to emission charges. In Bulgaria, Hungary and Romania environmental fines are charged only for non-compliance with emission standards. Environmental fines are found to be the highest in Poland, some 10 times greater than the emission charge.

Levels of emission charges are typically low in the SILAQ countries, but are now being revised in the process of legal approximation with the EU. The number of pollutants regulated and the levels of emission charges still vary substantially from country to country. In the Czech and Slovak Republics, 80 pollutants are subject to charge, while in Poland 60 are listed. With regard to the levels of charges made across the region, rates in Poland in 1993 for sulfur dioxide (SO2) and nitrogen oxides (NOx) were found to be several times higher than those in the Czech and Slovak Republics (Klarer, 1996).

Charges Environmental charges for the use or pollution of air, water and waste, together with pollution fines and fuel taxes are common revenue raising tools for national and regional environmental funds in all the SILAQ countries except Romania where no fund has yet been established (see Box 17). Financing is provided for a number of priority areas including support for national environmental programs, the implementation of new environmental legislation and regulations through investments in end-of-pipe pollution abatement technologies.

BOX 17: Air Quality Control in Hungary

A financial scheme established as part of the Intersectoral Air Quality Control Action Program allocates resources to local governments and business circles for investments related to the improvement of air quality in Hungary. Further assistance is provided by the Central Environmental Protection Fund managed by the ministry of environment, which acts as a repository for pollution fines and environment product charges, as well as foreign assistance schemes. Local governments are entitled to receive up to 60% assistance from the CEPF to implement the AQQAP program. Funds are provided in the form of credit (with 30% disbursed as a grant and 30% as a loan, subject to reimbursement). The loan, available both to local governments and companies, is offered either interest free or as part of a soft-interest scheme.

Debt Swaps In Bulgaria and Poland, funds have been used to support "debt-for-nature" swaps. This scheme frees up funds for investments in environmental protection that would otherwise be committed to clearing international debts. These new fundraising and investment mechanisms will facilitate the efforts of SILAQ countries in meeting more stringent environmental regulations and will assist them in pursuing their commitments to European Union accession. However, even with additional European Union finance and support, further schemes for generating new sources for domestic environmental finance (or re-designing existing methods) remains very important.


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