This indicator shows financial effects and the amounts of environmental protection taxes and other duties for environmental pressures as well as use of natural resources in the Republic of Slovenia by individual year. Environmental protection taxes and other environmental pressure duties are economic instruments of environmental protection policy, the basic aim of which is to encourage reduction of environmental pressures by implementing a “polluter pays” principle. In accordance with the latter aim, expenses arising from damages caused to the environment are at least partially included in the production expenses. Regulatory decrees determine the methods of calculating the environmental pressure caused, expressed in so-called environmental load units (ELU) per individual polluter as well as the amount of tax and contribution, respectively, per individual environmental load unit (ELU). The main share of taxes and contributions is used directly for the purpose of environmental protection investments with the remaining share representing budgetary revenue.
Balance Sheet of Expenditure and Revenue of the Slovenian National Budget, Ministry of Finance, General Customs Office; databases Water Fees, Taxes and Concessions; Sources of Pollution; and Waste Management, Ministry of the Environment, and Spatial Planning – Environmental Agency of the Republic of Slovenia, 2005
|Water fees||mio SIT||1010||1710||2169||3267||3738||3390|
|Water pollution tax - Slovenian budget revenue||mio SIT||740||1004||1233||1363||1580||1559|
|Water pollution tax - earmarked for
|CO2 emission taxes||mio SIT||15055||15684||13998||7997||12985||14101|
|Waste disposal tax - Slovenian budget revenue||mio SIT||np||np||np||np||168||185|
|Waste disposal tax - earmarked for
environmental protection nvestments
|Lubricating oil use tax||mio SIT||np||np||np||494||619||622|
|End-of life vehicle dismantling tax||mio SIT||np||np||np||np||801||1827|
Balance Sheet of Expenditure and Revenue of the Slovenian National Budget, Ministry of Finance, General Customs Office; databases Water Fees, Taxes and Concessions, Sources of Pollution, and Waste Management, Ministry of the Environment, Spatial Planning and Energy – Environmental Agency of the Republic of Slovenia, 2005; www.stat.si (December, 2005), Statistical Office of the Republic of Slovenia.
|GDP in current prices||mio SIT||3918974||4300350||4799552||5355440||5813540||6251244|
|environmental taxes and contributions||mio SIT||23361||28372||29097||30416||37984||34570|
|share of environmental taxes and contributions in GDP||% GDP||1||1||1||1||1||1|
The National Environmental Action Programme recognises the following as priority targets with regard to the economic aspects of the environment: encouragement of an increase in economic resources for investments in environmental protection projects as well as increases in budget expenditure which would indirectly entail reduction in pollution; speeding up introduction of tax relief for investments in environmental protection projects; and introduction of a deposit and refund system in relation to the system of taxation.
Data for Slovenia
The Environmental Agency of the Republic of Slovenia, on the basis of reports from persons liable according to these decrees:
- Decree on the Water Pollution Tax (OJ RS, No 41/95, 44/95, 8/96, 124/00 and 49/01, 8/04),
- Decree on the Water Fee (OJ RS, No 41/95, 84/97, 124/00, 110/01, 103/02),
- Decree on the Carbon Dioxide Emission Tax (OJ RS, No 68/96, 2/97, 5/97 – corr., 24/98, 65/98, 51/99, 42/00 and 124/00), replaced by the Decree on the Carbon Dioxide Emissions Tax (OJ RS, No 91/02, 8/03, 67/03),
- Decree on the Waste Disposal Tax (OJ RS, No 70/01, 9/04)
maintains databases (Water Fees, Taxes and Concessions; Sources of Pollution; Waste Management), which contain information on environmental taxes and other duties for environmental protection, as well as the amounts of tax and contribution exemptions due to investments in environmental protection. As the data for 2003 concerning the amount of funds earmarked for investments from waste water and waste disposal contributions for 2003 are still incomplete, this report provides an estimate of the amount of these funds in respect of prepayments paid (technological waste waters) and the level of increase in tax per load unit (for urban waste water and municipal waste).
Ministry of Finance, Macroeconomic Analysis and Government Accounts Department issues monthly reports on the realisation of the national budget for individual budget years within the framework of the balance sheet of the national budget expenditure and revenue. In accordance with the above mentioned decrees as well as the decrees listed below, these are the sources of information on the Slovenian national budget revenues.
- Decree on the Tax on the Use of Lubricating Oils and Fluids (OJ RS, No 2/02, 20/2002),
- Decree on the tax on the Generation of
End-Of-Life Vehicles (OJ RS, No 13/03).
Data on GDP in current prices are as stated in the Statistical Yearbook 2003 (Statistical Office of the Republic of Slovenia); data for 2003 are as stated on www.stat.si - Indicators, GDP.
Earmarked use of funds for investments in relation to waste water and waste disposal taxes for 2003 is assessed on the basis of forecasts made by liable persons.
Data for other countries:
Europe's Environment: The Third Assessment, 2003, European Environment Agency (EEA).
The table does not include contributions exclusively covering production or public service expenses (e.g. contributions for waste collection, water supply).