Agricultural environmental taxes in Finland comprise pesticide charge and fertiliser tax which was levied until 1994.
An energy tax is an environmental tax levied on energy products, and on the production and consumption of energy. Energy taxes in Finland comprise taxes and surtaxes on motor fuels, light and heavy fuel oil, coal, peat, natural gas, and charges for safeguarding their security of supply.
The concept of environment refers to the physical, social and cultural factors that are present in the natural or built environment and with which humans have an interactive relationship. The environment is perceived above all as the human living environment on the state and quality of which human activity has a positive or negative impact.
The point of departure in defining an environmental tax is that it must be levied on such measurable physical quantity that has a harmful effect on the environment. The essential criterion in the defining is the basis, not the nature of the tax.
Environmentally-related charges in Finland comprise municipal water and waste water charges and waste management charges.
Environmentally-related taxes and fees is a common term for environmental taxes, tax-like charges and environmentally-related service charges collected by the central government.
Motor fuel taxes comprise basic and surtax on motor petrol and diesel oil and charges for safeguarding security of their supply.
Vehicle-related taxes are environmental taxes levied on motor vehicles. Vehicle-related taxes in Finland comprise automobile tax, vehicle tax and motor vehicle tax.
Official Statistics of Finland (OSF):
Environmental and energy taxes [e-publication].
Helsinki: Statistics Finland [referred: 28.5.2012].
Access method: http://www.tilastokeskus.fi/til/yev/kas_en.html.
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