Eesti ökoloogilise maksureformi realiseerumine

The report finds that Estonia's 2005 ecological tax reform was only partially implemented, with success largely limited to fiscal goals rather than behavioral or environmental changes. While excise duties on energy products and electricity were generally increased, transport and pollution taxes saw minimal progress. Consequently, several negative trends persisted or worsened between 2005 and 2017, including a 43% increase in direct material input, a rise in the number of passenger cars, and continued reliance on oil shale for electricity production. Positive developments were noted in the growth of renewable electricity and a reduction in certain air pollutants, though greenhouse gas emissions from transport increased by 10%.

• The overall implementation of the 2005 ecological tax reform (ÖMR) was limited, with the authors concluding that the environmental aspect is not currently a priority of state tax policy and that changes were primarily implemented for fiscal benefit.
• Estonia experienced several negative sustainability trends between 2005 and 2017: direct material input (DMI) grew by 43%, the number of passenger cars increased from 366 to 534 per 1,000 inhabitants, and energy productivity remained low, with Estonia and Bulgaria being the most energy-intensive countries per unit of GDP in 2016.
• Oil shale's role in electricity production remained dominant; while its percentage share fell from 93% in 2005 to 84% in 2016, the absolute volume of oil shale used for electricity actually increased from 9,518 GWh to 10,204 GWh.
• Renewable electricity production grew significantly, accounting for 15.5% of total consumption in 2016, though this remains well below the EU average of 30%.
• Transport-related environmental goals were largely unmet: greenhouse gas emissions from the transport sector rose by 10% between 2005 and 2016, and the share of people commuting by private car increased from 28% to 43%.
• Pollution and natural resource taxes saw mixed results; while water and waste pollution fees were increased to stimulate savings and proper disposal, CO2 pollution fees remained low at 2 euros per ton, significantly below EU trading prices.
• The extraction of certain mineral resources increased between 2005 and 2016, with sand extraction rising by 93%, dolomite by 53%, and gravel by 20%.

APA

Poltimäe, H., & Peterson, K. (2018). Eesti ökoloogilise maksureformi realiseerumine. Stockholm Environment Institute. https://www.sei.org/wp-content/uploads/2019/01/eesti-okoloogilise-maksureformi-realiseerumine-23.01.2019.pdf

Chicago

Poltimäe, Helen, and Kaja Peterson. Eesti ökoloogilise maksureformi realiseerumine. Stockholm Environment Institute, 2018. https://www.sei.org/wp-content/uploads/2019/01/eesti-okoloogilise-maksureformi-realiseerumine-23.01.2019.pdf.

Wikipedia

{{cite report |last1=Poltimäe |first1=Helen |last2=Peterson |first2=Kaja |title=Eesti ökoloogilise maksureformi realiseerumine |publisher=Stockholm Environment Institute |date=December 2018 |url=https://www.sei.org/wp-content/uploads/2019/01/eesti-okoloogilise-maksureformi-realiseerumine-23.01.2019.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{poltime2018eesti, author = {Poltimäe, Helen and Peterson, Kaja}, title = {{Eesti ökoloogilise maksureformi realiseerumine}}, institution = {Stockholm Environment Institute}, year = {2018}, month = dec, url = {https://www.sei.org/wp-content/uploads/2019/01/eesti-okoloogilise-maksureformi-realiseerumine-23.01.2019.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }