Environment-related taxes and charges in Finland
This inventory ofenvironmentally related taxes and charges mainly follows the OECD definitions:environmentally related taxes and charges (or fees) are any compulsory payments to general government levied on tax/charge bases deemed to be of particular environmental relevance.
The name, or the expressed purpose, of a given tax is not a criterion. The focus is instead on the potential environmental effect. Many levies are introduced with several purposes in mind, and sometimes new purposes are added to existing levies.
The inventory could also serve as a checklist for environmental tax reform: some fiscal taxes appearing in the inventory could serve a particular environmental purpose after changes in some of the rules governing the tax. A partly overlapping list of environmentally favourable tax reliefs is provided in annex II.
Unlike taxes, charges or fees are levied more or less in proportion to services provided. Beyond the OECD definition, also charges for producer responsibility are listed in this inventory. Repealed taxes and charges appear in parentheses. 1. Emission taxes and charges
- Tax on waste
- Charge on exceeding of GHG emission limits
- Oil release charge
- Air traffic noise charge
2.
User charges for pollution control services
- Fee on waste from ships
- Municipal wastewater charge
- Municipal waste charge
- (Hazardous waste charge)
3. Pollution-based product taxes and charges
- CO2 tax
- Tax differentiation on fuels: other pollutants
- Car tax: CO2 differentiation
- Vehicle tax: CO2 differentiation
- Vehicle tax or fuel fee exemption for certain vehicles
- Excise duty on disposable beverage containers
- Oil waste duty
- Oil damage duty
- (Excise duty refund for renewable electricity; replaced by direct subsidy)
- (Car tax: "catalytic converter differentiation"; repealed)
- (Surtax on disposable containers: alcoholic beverages; replaced)
- (Surtax on disposable containers: soft drinks; replaced)
- (Fertilizer tax; repealed)
- (Pesticides registration and control fee; repealed)
4. Other pollution-based taxes and charges
- Railway tax differentiation
- Fishery management fee
- Water level regulation charge
- Charge on omission of waste management duty
- Nuclear waste management charge
- Charge on abandoned end-of-life vehicle
- Parking fine (idling)
- (Water protection charge; repealed)
5. Taxes and charges related to natural resource use
- Real estate tax
- Fishing licence fees
- Hunting licence fees
- Mining royalties
- Municipal water charge
- Soil extraction control fee
- Forest management fee
- (Fee on claim to work a mine; repealed)
6. Administrative charges
- Permit fees etc. to the state
- Permit fees etc. to local government
- Environmental fees to Finnish Environment Institute
- Environmental fees to Metsähallitus (Finnish Forest and Park Service)
7. Deposits for refund and charges for producer responsibility
- Beverage containers (deposit-refund)
- Other (deposit-refund)
- Tyres
- Packaging
- Paper
- End-of-life vehicles
- Electronic and electrical waste
- Batteries
8. A selection of other taxes and charges on energy and transport
- Excise duty on fuels and electricity
- Strategic stockpile fee
- Fuel fee, road traffic etc.
- Fuel fee, pleasure yachting
- Car tax
- Vehicle tax
- Tonnage tax
- Fairway fee
- Railway tax
- Railway fee
- Air traffic supervision charge
- Air traffic service charges
- Parking fine
- (Electricity tax; merged)
- (Annual tax on diesel-driven vehicles; replaced)
- (Annual vehicle tax; replaced)
- (Passenger tax; repealed)
- (Excise duty on rubber tyres; repealed)
Selected details of environment-related taxes and charges in Finland
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