Ülevaade Euroopa Liidu riikides läbi viidud rohelise maksureformi tulemustest

The report examines the shift of tax burdens from labour to consumption and natural resource use, known as Ecological Tax Reform (ETR). It analyzes how EU nations have used energy, transport, and pollution taxes to internalize environmental costs while maintaining economic competitiveness. The document highlights that successful ETRs often combine tax increases on pollutants with reductions in social security or income taxes, creating a 'double dividend' of environmental improvement and increased employment. Based on these international experiences, the report suggests that Estonia should phase out subsidies for its oil-shale energy sector, introduce carbon-based energy taxes, and implement differentiated vehicle taxes to stimulate resource efficiency and sustainable development.

• Ecological Tax Reform (ETR) is based on the principle of shifting the tax burden from labour to the use of natural resources, aiming to reduce unemployment, improve the environment, and increase economic competitiveness.
• Environmental taxes generally have a positive macroeconomic effect by boosting the economy and improving enterprise efficiency, provided the overall tax burden remains neutral or decreases.
• In Germany, the ecological tax reform focused on energy saving and increasing employment by reducing social security contributions, with 90% of the revenue returned to employers and employees via pension fund contribution reductions.
• Denmark's ETR successfully reduced CO2 and sulfur emissions by using a combination of high taxes and targeted rebates for energy-intensive industries to protect competitiveness.
• The United Kingdom implemented a 'Climate Change Levy' on electricity, natural gas, and coal for businesses and the public sector, allowing energy-intensive companies to receive an 80% discount if they signed voluntary efficiency agreements.
• Sweden's comprehensive approach, including a high CO2 tax and a NOx tax for large combustion plants, led to a significant increase in biomass use for heat production and a reduction in sulfur emissions.
• A common challenge in ETR implementation is the resistance from energy-intensive industries fearing a loss of competitiveness, which is typically mitigated through gradual tax increases and sector-specific exemptions.
• The report recommends that Estonia eliminate subsidies for the oil-shale energy sector by aligning its resource and pollution fees with those of other industries to encourage technological innovation.
• For Estonia, the report suggests introducing a carbon-based energy tax and differentiating vehicle taxes based on age and engine size to reduce environmental impact.

APA

Lahtvee, V., Oja, A., & Poltimäe, H. (2005). Ülevaade Euroopa Liidu riikides läbi viidud rohelise maksureformi tulemustest. Stockholm Environment Institute. https://www.sei.org/wp-content/uploads/2018/02/4376.pdf

Chicago

Lahtvee, Valdur, Ahto Oja, and Helen Poltimäe. Ülevaade Euroopa Liidu riikides läbi viidud rohelise maksureformi tulemustest. Stockholm Environment Institute, 2005. https://www.sei.org/wp-content/uploads/2018/02/4376.pdf.

Wikipedia

{{cite report |last1=Lahtvee |first1=Valdur |last2=Oja |first2=Ahto |last3=Poltimäe |first3=Helen |title=Ülevaade Euroopa Liidu riikides läbi viidud rohelise maksureformi tulemustest |publisher=Stockholm Environment Institute |date=2005 |url=https://www.sei.org/wp-content/uploads/2018/02/4376.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{lahtvee2005levaade, author = {Lahtvee, Valdur and Oja, Ahto and Poltimäe, Helen}, title = {{Ülevaade Euroopa Liidu riikides läbi viidud rohelise maksureformi tulemustest}}, institution = {Stockholm Environment Institute}, year = {2005}, url = {https://www.sei.org/wp-content/uploads/2018/02/4376.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }