2.1 2.1
2.2 199011 EU CO2/ CO2/ EU 1990 EU CO2 2005 2001 200012 CO2
2.1 1990 1990 1 1994 1997 1997 1997 1991 1991 50 1990 1991 1991 40 2 1 2.3
1992 1992 35 1993 50 1996 1990 1996 2 1990 1992 1996 1999 1999 1 2000 2 2.4
1999 1999 2005 2001 2 80 2005 CO2 CO2 2004 CO2 TGAP 2001 100t 2.5
LPG LPG VAT 2 EU 3 1980 CO2-1990 24.5FMK 4 /tc - 1994 EU / 31-1997 70FMK/tCO2257FMK/tC - 19981 82 FMK/tCO2301FMK/tC - 19989 102FMK/tCO2 374FMK/ tc 2 3 EU 92 Directive 92/81/EEC, 92/82/EEC 1992 EC CO2/ 1995 1997 (COM(97)30 final) CO2/ 4 (Markka Markkaa) FIM FMK FIM1=17.8(2001530 ) 2.6
200-300 50% 1995 1997 EU 1997 50 3.7 300,000FMK 110FMK/kl CHP 5 0.016FMK/kWh - - - - - strategic stockpile fee 6 LPG 5 Combined Heat and Power 6 VAT VATValue Added Tax 2.7
2.8 1990 19934 EU 1997 19989 19998 20002 Prime Minister s Office EUOECD CO2-1998 1990 1990 CO2-1998 CO2 4 tco2 1990 1998 4 tco2 CO2 7 - - 1 tco2 1 tco2-1990 1998 2 2/3 7-11 VAT
2000 102FMK/tCO2 200FMK/tCO2 1 1.96 0.91 2 2.2 (%) 2.2 102FMK/tCO2 200FMK/tCO2 1994 1996 1 Prime Minister s Office Publication Series 2000/4 Environmental and Energy Taxation in Finland Preparing for the Kyoto Challenge Summary of the Working Group Report 2.9
2.2 2000 FMK/l 3.544 FMK/l 0.239 FMK/l 3.494 FMK/l 0.239 FMK/l 3.094 FMK/l 0.239 FMK/l 3.044 FMK/l 0.239 - ( ) FMK/l 3.319 FMK/l 0.239 - ( ) FMK/l 3.269 FMK/l 0.239 FMK/l 1.666 FMK/l 0.269 ( ) FMK/l 1.516 FMK/l 0.269 LPG ( ) FMK/kg 0 FMK/kg 0 FMK/l 1.666 FMK/l 0.269 ( ) FMK/l 1.515 FMK/l 0.269 ( ) FMK/l 0.109 FMK/l 0.27 ( ) FMK/l 0.109 FMK/l 0.27 FMK/kg 0 FMK/kg 0.321 LPG ( ) FMK/kg 0 FMK/kg 0 LPG ( ) FMK/kg 0 FMK/kg 0 FMK/l 0.109 FMK/l 0.27 FMK/l 0.109 FMK/l 0.27 FMK/kg 0 FMK/kg 0.246 FMK/ m 3 0 FMK/ m 3 0.103 FMK/kWh 0 FMK/kWh 0.041 ( ) 2.10 FMK/kWh 0 FMK/kWh 0.025 FMK/kWh 0 FMK/kWh 0.009 FMK/kg 0.0321 FMK/kg 0 20002001
2.3 1. FMK 1990 1991 1992 1993 1994 1995 1998 1999 3,350 4,140 4,680 5,800 6,170 6,290 7,800 7,760 1,340 1,330 1,280 1,510 2,240 2,470 3,070 3,040 0 0 0 80 120 120 250 240 0 0 0 10 20 30 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,690 5,470 5,960 7,400 8,550 8,910 11,130 11,310 2. FMK 1990 1991 1992 1993 1994 1995 1998 1999 340 330 350 140 180 300 480 610 500 460 450 470 160 200 430 540 60 60 60 80 220 390 500 600 30 20 20 20 90 180 260 310 90 80 120 160 360 360 240 280 20 30 30 60 70 70 60 110 20 20 30 60 180 130 230 290 0 0 0 660 56 1,090 1,700 2,140 1,050 1,020 1,040 1,660 1,320 2,720 3,910 4,980 3. + FMK 1990 1991 1992 1993 1994 1995 1998 1999 5,730 6,490 7,000 9,060 9,870 11,630 15,200 16,300 1998 1999 1997 247 VAT 22 1.2. Statistics Finland (1990-1995), Government Bill No 55/1998 and State Budget proposal for 1999 (estimates for 1998 and 1999). 3. State finance accounts (1990-1995), State Budget (1998), Budget prop. (1999) 2.11
2.12 LPG VAT 15 CO2 1991 VAT CO2SO2NOX NOX 92 1993 EU EU EU EU 1991-1991 250SKR 7 /tco2 LPG - 1993 320SKR/tCO2 25 8-1995 - 1997 50-2001 200012 40 23 4% 0.7 12% 0.1 7 (Krona Kronor) SKR( SEK) SKR1=11.9(2001530 ) 8 1993
National Tax BoardNTB NTB 50 1993 1997 25 0.8% 1.2% 1999 - * - * - 9 - * - * * - 1991 10 50 19931 25 1997 1995 1997 SEPA SEPA CO2 1.5 t 9 10 VAT 2.13
2.4 2001 1 1 1 SKR/l 3.26 SKR/l 1.24 2 SKR/l 3.29 SKR/l 1.24 SKR/l 3.92 SKR/l 1.24 1 SKR/m 3 1512 SKR/m 3 1527 2 SKR/m 3 1739 SKR/m 3 1527 3 SKR/m 3 2039 SKR/m 3 1527 LPG SKR/1000kg 0 SKR/1000kg 0 SKR/1000m 3 0 SKR/1000m 3 1039 SKR/1000m 3 0 SKR/1000m 3 1039 SKR/m 3 688 SKR/m 3 1527 LPG SKR/1000kg 134 SKR/1000kg 1606 SKR/1000m 3 223 SKR/1000m 3 1144 SKR/1000m 3 223 SKR/1000m 3 1144 SKR/1000kg 293 SKR/1000kg 1329 SKR/1000kg 293 SKR/1000kg 1329 SKR/m 3 2215 SKR/m 3-35 2.5 20002001 2.14
2.5 2001 1 1 SKR/m 3 534 LPG SKR/1000kg 562 SKR/1000m 3 400 SKR/1000m 3 400 SKR/1000kg 465 SKR/1000kg 465 SKR/m 3 534 20002001 2.6 200111 1. SKR/kWh 0 2. SKR/kWh 0.125 3.2 SKR/kWh 0.158 4. SKR/kWh 0.181 2MW 11 3 2. 0,148 SKR/ kwh3. 0,181 SKR/ kwh 20002001 2.7 1999 SKR 26,861 10,711 12,811 1,553 104 52,040 20002001 2.15
VAT GDP1/7 1/4 100 4 EU 1990 1991 - - - - - VAT - - 1991 11-199293 9095-19984 100NKR 12 /tco2 SO2 11 12 (Krone Kroner) NKR ( NOK) NKR1=13.5(2001530 ) 2.16
1998 13 6-19991 1,070NKR/kl1,070NKR/ m 3 14-50 - - - - - 9095 15 19921993 1992 1993 1993 16 2000 ECON 1991 1992 CO2 15 1989 1992 30 CO2 10 CO2 20 Statistics Norway 1991 1993 1991 1993 13 Federation of Norwegian Process Industries 14 100 15 VAT 16 1993 2.17
CO2 34 0.3 tco2 10 24 CO2 CO2 CO2 60 40 2.8 2000 NKR/l 5.13 NKR/l 0.94 NKR/l 4.34 NKR/l 0.94 NKR/l 3.74 NKR/l 0.47 NKR/l 0 NKR/l 0.47 NKR/l 0 NKR/l 0.47 NKR/kWh 0.0856 NKR/kWh NKR/l NKR/l NKR/ m 3 NKR/ m 3 0.7 NKR/kg NKR/kg 0.47 EU "The Eco-Tax Database of Forum for the Future" 2.9 NKR 1995 9941.2 2706.4 2889.8 1400.4 2559.1 1996 10153.6 2911.7 2887 1671 2787.2 1997 10903.3 3406.5 3293.6 1664.6 3043.4 1998 11312.1 3763.1 2899.3 1698.2 3228.9 1999 10512.5 4465.2 3267.2 1726.9 3261.5 OECD THE DATABASE ON ENVIRONMENTALLY RELATED TAXES 2.18
LPG LPG VAT 45 31 18 1993 1992 1996 171993 1992 19925 100DKR 18 /tco2 19 20 1993 50DKR/ tco2 50 21 35DKR/tCO2 1996 1993 22 1996 2000 17 18 (Krone Kroner) DKR DEK, DKK DKR1=14.3 2001530 19 20 35 21 VAT 22 3 2.19
2.20 1993 1/2 50 1996 1996 2000 3 200DKR/tCO21996 600DKR/tCO21998 70DKR/tCO21998 90DKR/tCO22000 50DKR/tCO21998 68DKR/tCO22000 15DKR/tCO21998 25DKR/tCO22000 3DKR/tCO21998 3DKR/tCO22000 95 CHP 0.10DKR/kWh 0.17DKR/kWh 1) 2) 3) 23 1992 19961998 1992 2000 LPG LPG 100 23 VAT
1995 1998 2005 CO2 1998 1995 1995 2005 CO2 3.9 2.4 tco2 1998 3.8 2.3 tco2 2.102005 CO2 1995 1998 tco2 1995199819951998 2.1 2.0 1.3 1.2 1.8* 1.2 1.1* 0.7 0.6 0.4 3.9 3.8 2.4 2.3 * 1993 2.21
2.11 2000 1 DKR/l 4.52 DKR/l 3.87 DKR/l 2.58 LPG DKR/kg 2.81 DKR/l 2.12 DKR/l 1.73 DKR/l 1.73 DKR/kg 1.95 LPGDKR/kg 2.22 LPG DKR/kg 2.22 DKR/l 1.73 DKR/l 1.73 DKR/kg 1.182 DKR/ m 3 0.28 DKR/kWh 0.425 DKR/kWh 0.52 EU "The Eco-Tax Database of Forum for the Future" DKR/l 0 DKR/l 0.27 LPGDKR/l 0.16 DKR/l 0.084 2.12 100 90 68 25 3 DKR/l 0.27 0.243 0.1836 0.0675 0.0081 DKR/kg 0.32 0.288 0.2176 0.08 0.0096 LPGDKR/kg 0.3 0.27 0.204 0.075 0.009 DKR/l 0.27 0.243 0.1836 0.0675 0.0081 DKR/t 242 217.8 164.56 60.5 7.26 DKR/ m 3 0.22 0.198 0.1496 0.055 0.0066 DKR/kWh DKR/kWh DKR/t 20002001 0.1 0.09 0.068 0.025 0.003 0.1 0.09 0.068 0.025 0.003 323 290.7 219.64 80.75 9.69 2.22
2.13 DKR 1980 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 6,557 14,150 14,222 14,192 14,703 15,843 17,932 20,006 20,905 23,475 26,566 29,275 31,350-851 892 797 738 592 602 650 703 750 1,143 1,700 1,400 1,213 4,380 4,336 3,938 3,562 4,139 4,482 5,167 5,726 7,525 7,529 7,750 8,000 63 39 41 15 43 47 50 45 44 0 0 0 0 - - - - - - - 28 37 525 1,345 2,775 4,000 1,591 3,136 3,507 3,791 4,749 4,945 5,411 5,897 5,854 5,900 6,674 6,900 7,475 3,690 5,744 5,446 5,651 5,611 6,121 7,387 8,219 8,541 8,775 9,875 10,150 10,475 - - - 1,401 3,177 3,318 3,245 3,693 3,930 4,550 4,515 4,725 4,750 20002001 2.23
LPG ( ) LPG VAT LPG 9 1988 19902 150 Dfl 24 25 LPG 19927 EU / 11 19961 26 EU / LPG 95 1997 1997 80 Dfl 24 (Guilder) Dfl(Dutch Florin NLG, HFL) 2.24
10 7 m 3 Dfl0.16/GJ Dfl0.39/GJ 19802000 50 m 3 / 10 kwh/ LPG 800 m 3 / 800kWh/ Dfl1=48.1(2001530 ) 25 26 1999-2000 20 40 2.25
1991 19927 100-0.6% - 80Dfl - 100Dfl - 0.19% - 1,300Dfl - 100,000Dfl 3% 27 1990 1994 LPG 2000 LPG LPG LPG 1995 1995 1997 2 1996 3 1994 1.7Mt CO2 0.15 0.4 27 VAT 2.26
2.14 2000 Dfl/l 1.426 Dfl/l 0.02607 Dfl/l 1.278 Dfl/l 0.02607 Dfl/l 0.735 Dfl/l 0.02876 Dfl/l 0.735 Dfl/l 0.02856 LPG Dfl/kg 0.228 Dfl/kg 0.03434 Dfl/ton 0.735 Dfl/ton 0.0277 Dfl/l 0.03424 Dfl/l 0.03357 ( ) Dfl/l 0.102 Dfl/l 0.02876 ( ) Dfl/l 0.102 Dfl/l 0.02876 Dfl/l 0.03424 Dfl/l 0.03357 LPG ( ) Dfl/kg 0 Dfl/kg 0.03434 LPG ( ) Dfl/kg 0 Dfl/kg 0.03434 Dfl/l 0.102 Dfl/l 0.02856 Dfl/l 0.102 Dfl/l 0.02856 Dfl/kg 0 Dfl/kg 0.02428 Dfl/ m 3 0 Dfl/ m 3 <10,000,000 m 3 0.0224 >10,000,000 m 3 0.0146 Dfl/kWh 0 Dfl/kWh 0.0224 2.27
(Dfl/ m 3 ) 0-800(m 3 ) 800-5000(m 3 ) 0.2082 5000-170,000(m 3 ) 0.1144 170,000-1,000,000(m 3 ) 0.154 1,000,000-(m 3 ) (Dfl/kWh) 0-800(kWh) 800-10,000(kWh) 0.082 10,000-50,000(kWh) 0.0354 50,000-10,000,000(kWh) 0.0048 10,000,000-(kWh) (Dfl/kl) 174.3 (Dfl/kl) 175.6 LPG(Dfl/ton) 207.8 The Netherlands' Environmental Tax on Fuels 2.15 Dfl 1994 5670 3360 1270 1995 5900 3510 2050 1996 6120 3670 2950 1997 6400 4090 3580 1998 6630 4270 3700 OECD THE DATABASE ON ENVIRONMENTALLY RELATED TAXES 2.28
2.29 LPG LPG 24 40 21 13 1998 20.3 19.5 19994 1 LPG LPG 20001 2 6Pf 28 /L 0.5Pf/kWh 2003 or 28 DEM DEM1=54.2(2001530 ) Pf 1DEM=100Pf
2.30 50MWh 20 50MWh 1000DEM/ 80 1.2 1.2 1000DEM/ 70 19991231 57.5% 10 2009 19% 1999 2000 200 DEM2001 300 DEM 1998 LPG LPG 1999 1998
1 NGO 2000 2000 2000 3 2003 CO2 2.1 21 tco2 2010 3.5 35 tco2 2000 3.27 tco2 2005 6.7 tco22010 8.5 tco2 19994 2.16 2000 DEM/l 1.2 DEM/l 1.1 DEM/l 0.74 LPG( ) DEM/kg 0.2705 DEM/kg 0.0209 ( ) DEM/l 1.1 ( ) DEM/l 0.088 ( ) DEM/l 0.12 DEM/kg 0.035 LPGDEM/kg 0.075 LPG DEM/kg 0.075 DEM/l 0 DEM/l 0 DEM/kg 0 DEM/x 0 DEM/ m 3 0.0668 DEM/ m 3 0.00424 DEM/kWh 0.025 DEM/kWh 0.005 20002001 2.31
2.17 6Pf/l 4Pf/ l 0.3Pf/ m 3 2Pf/kWh Federal Ministry of Environment ecological tax reform 2.18 1998 66,677 1999 71,278 3,200 8,400 2000 75,800 4,500 17,400 2001 77,600 4,500 22,300 2002 77,300 4,500 27,500 2003 78,000 4,600 32,800 20002001 2.32
LPG LPG 57 29 1999 1999 EU 19992004 20 tco2 2 2005 1999 29 60.5 31.1 8.4 1999 1,125 302005 5,420 13,190lire 31, 60.5% 6,830lire, 31.1% 3,000lire, 8.4% 310lire 23,100lire 29 30 1 101 200165 31 lire LIT 100lire5.5 2001530 2.33
LPG LPG 2.19 1999 2005 1999 2005 LIT / kl 1,119,629 1,150,248 LIT / kl 1,049,153 1,150,248 LIT / kl 653,473 758,251 LIT / kl 780,731 905,856 LPG LIT / t 551,396 400,000 LIT / m 3 21 100 LIT / kl 780,731 905,856 LIT / t 248,361 844,089 LIT / t 124,390 423,049 LIT / t 123,444 249,257 LIT / t 60,777 120,128 LPG LIT / t 367,784 400,000 LIT / kl 653,473 758,251 LIT / m 3 24.2 40 LIT / m 3 86.84 90 LIT / m 3 152.68 159 LIT / m 3 335.57 349 LIT / t 5,084 41,841 LIT / t 6,824 59,240 32 LIT / t 3,983 30,830 LIT / m 3 0.87 8.7 LIT / 1000 l 24,641 32,210 LIT / t 29,686 41,260 LPG LIT / t 13,200 EU "The Eco-Tax Database of Forum for the Future" 32 2.34
LPG 34 18 11 1% 19977 "Economic Instruments and the Business Use of Energy"1998.11 19993 20014 20007 20014 10 145kWh/ 50kg LPG 20 33kWh/ LPG VAT VAT 4 HM CustomsExcise 2.35
50% 80 2000 10 CHP 5 10GBP 33 employer's National Insurance Contributions 0.3 5,000GBP 2001 2002 1GBP 2.5 2.5 33 GBP GBP1=176.6(2001530 ) pence GBP1=100pence 2.36
2.37 199811 2.20 20014 LPG 0.07pence/kWh 0.96pence/kg 0.15pence/kwh 1.17pence/kg 0.15pence/kwh 0.43pence/kwh 60 19993 1 2000 10 80 2 2 2001-200320 80 2003-2005100 2005-200720 2 2 2 Sector associations Umbrella agreement facility operators Underlying agreement 2
4-1 - - 1 CO2 - CO2 M&A 3 2008 2010 2 CO2 Certificate 80 2 100 2.38
2001 1 CO2 34 35 36 34 35 ( ) 36 2.39
2004 1999 10 8 CO2 2000 5 CO2 CO2 2010 1990 10 CO2 CO2 CO2 2004 CO2 2010 10 CO2 1990 15 8 CO2 CO2 a. b. c. CO2 a. 2010 CO2 b. c. d. CO2 CO2 2004 2.40
41 13 6 25US$/tCO2 CO2 8 Article 2 of the Mineral Oil Tax Law of 21 June 1996 210 /tco 2 2.41
2.42 1) 1999 TGAP 2001 100t 2) 200012 8 3) TGAP 2000 119 2010 1,601tC 670tC 199911 TGAP 19995 TGAP 200111 20001 2000 2001 TGAP 20001210 20001228
100t 280 4.4 4 20 t/100frf 37 2002 5 25 t/100frf 35 1999 TGAP TGAP 2010 240tC t 260FRF 2005 2.21 2.21 TGAP 23.4 centimes/l 35.67 Euros/kl 18.9 centimes/l 28.82 Euros/kl 174 F/t 26.53 Euros/t LPG 208 F/t 31.71 Euros/t 1.3 centime/kwh PCS 1.98 Euros/MWh PCS 1.3 centime/kwh 1.98 Euros/MWh Dominique BUREAU PERSPECTIVES POUR LA FISCALITE ENVIRONNEMENTALE: L EXEMPLE DE L ENERGIE 37 FRF FRF1=16.2(2001530 ) centime 1FRF=100centimes 2.43
CO2 2.22 GDP 2.231997 CO2 UNFCCC 2.44
2.241997 CO2 UNFCCC 2.45
European Commission(1999) Database on Environmental Taxes in the European Union Member States, Plus Norway and Switzerland Evaluation of Environmental Effects of Environmental taxes EU2000 The Eco-Tax Database of Forum for the Future A Database of Environmental Taxes and Charges Ministry of the Environment and Natural Resources 1995 The Swedish experience taxes and charges in environmental policy" OECD The Dabase on Environmentally Related Taxes The Norwegian Green Tax Commission (1996) Policies for a better environment and high employment Willem Vermeend and Jacob van der Vaart(1998) Greening Taxes : The Dutch Model Ten years of experience and the remaining challenge 2000 p31-47 180-212 2000-2001 2000 2 2000.12.19 2-2 1997 8 1998 8 Finland Prime Minister s Office(2000)Environmental and Energy Taxation in Finland Preparing for the Kyoto ChallengeSummary of the Worrking Group Report Prime Minister s Office Publication Series 2000/4 web 2.46