development report 2012 - UMAR

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214 Development Report 2012 Indicators of Slovenia’s development Environmental taxes Slovenia receives above-average revenues from environmental taxes, which is primarily the result of large energy consumption in transport. In 2009 revenues from environmental taxes amounted to 3.6% of GDP in Slovenia, while the EU average was 2.4%. The difference can be attributed to higher revenue from taxes on energy. In addition to tax rates, revenues from environmental taxes are also affected by the structure of the economy and the efficiency of the use of resources. A high share of revenue from energy taxes can thus be a reflection of greater energy consumption per unit of GDP or the higher energy intensity of the economy. In Slovenia this is mainly a result of high fuel consumption in transport, 1 which resulted in higher revenues from energy taxes over the entire period analysed. In 2009 an additional contribution came from substantially higher excise duties on automotive fuels. As oil prices on global markets fell and the need for fiscal revenue increased, excise duties were raised by over 30% and came close to the EU average. 2 The implicit tax rate on energy consumption therefore rose as well, from EUR 121.8 per toe in 2008 to EUR 163.2 per toe, which is similar to the EU average (EUR 161.5 per toe). Revenues from transport taxes in Slovenia remain below the EU average (Slovenia: 0.41% of GDP; EU: 0.53% of GDP), despite the above-average ownership of means of transport. 3 As in most other EU Member States, taxes on pollution and the use of natural resources account for a relatively low share of revenue relative to GDP (Slovenia: 0.15% of GDP; EU: 0.1% of GDP). Denmark is notable for its high fiscal revenue from these taxes, because of higher revenues from taxes that are also collected in Slovenia and because of a broader set of taxes. The share of revenues from environmental taxes in 2010 remained at the level of the previous year. Revenues from environmental taxes rose by 2.3% in nominal terms in Slovenia in 2010, meaning that with a simultaneous increase in economic activity, their ratio to GDP remained around 3.6%. 4 Broken down by individual categories of environmental tax, the largest 1 Among EU Member States, only Luxembourg and Cyprus recorded larger contributions of fuel consumption in road transport to energy intensity. In addition, the tax burden on automotive fuels is usually higher than on other energy products. Revenue thus also depends on the structure of the tax base, in addition to its size. 2 Changes in excise duties on automotive fuels have a significant impact on energy taxes, as excise duties account for more than 90% of energy taxes in Slovenia. 3 In 2009 Slovenia had 521 cars per 1,000 inhabitants. Only four EU Member States recorded a higher figure. 4 IMAD’s estimate based on SORS and MF data. contribution to the increase came from energy taxes, largely due to higher electricity taxation. 5 Excise duties on diesel fuel did not track the increase in excise duties on petrol. The differences in taxation between the two types of fuel thus increased further, 6 even though from the perspective of the harmful effects on the environment and public health it would be more sensible to increase taxation of diesel fuel. Excise duties on automotive fuels, which accounted for close to 80% of revenues from environmental taxes in 2010, primarily pursue macroeconomic goals, which lessens the effectiveness of this tax as an environmental policy instrument. While taxation of energy increased in 2010, final energy consumption also rose, so that the implicit tax rate on energy consumption declined somewhat according to our estimate, to around EUR 160 per toe. It should be noted that prices of automotive fuels and electricity in Slovenia remained below the EU average, despite the pronounced increases in energy taxation in 2009 and 2010. Revenues from taxes on pollution and the consumption of natural resources relative to GDP also remained nearly unchanged in 2010 (from 0.15% of GDP in 2009 to 0.17% of GDP). Revenues from taxes on water pollution and charges for water consumption increased, while the rates of local utility charges have been left unchanged for several years. In contrast, revenues from taxes on transport and the ownership and use of means of transport continued to decline in 2010, mainly due to lower revenues from registration fees on vehicles paid by legal entities. A small decline was also recorded by revenues from taxes on new motor vehicles. 7 Since March 2010, the rates of this tax have been determined with a view to encouraging the purchase of vehicles that put less burden on the environment, which has proved effective according to the preliminary data. 8 5 A contribution for energy efficiency was introduced in 2010, while excise duties on electricity were raised in August. In addition to higher electricity taxation, the increase in revenue was also the result, albeit to a lesser extent, of higher electricity consumption in 2010. Excise duty on petrol was also raised slightly in 2010 (by around 3%), but had no significant impact on revenue due to the comparably lower consumption. 6 Disregarding excise duty refunds under the excise duty refund scheme for commercial diesel fuel, the excise duty on petrol was 13% higher than the excise duty on diesel fuel in 2010 as a whole. The gap in taxation between the two types of fuel widened further in 2011, to 22%. 7 The largest transport tax revenues were generated from registration fees on vehicles paid by individuals. These revenues rose in 2010, but the increase was smaller than the decline in registration fees for legal entities and the tax on sales of new motor vehicles. 8 In the structure of new motor vehicles the shares of moreefficient vehicles (in emission terms) and petrol-driven cars increased significantly in 2010.
Development Report 2012 Indicators of Slovenia’s development 215 Table: Implicit tax rate on energy consumption, 1 in EUR/toe 1995 2000 2005 2006 2007 2008 2009 EU-27 159.6 171.1 163.9 162.7 163.7 155.4 161.5 Austria 128.5 141.6 145.9 142.5 148.2 148.7 149.7 Belgium 97.9 92.4 106.9 103.0 112.0 96.4 103.3 Bulgaria 429.9 40.6 51.9 50.4 66.2 71.7 72.0 Cyprus 30.6 43.1 129.4 126.7 123.1 110.4 113.8 Czech Republic 50.0 55.2 93.0 98.9 108.1 126.9 125.1 Denmark 219.3 301.0 290.2 278.8 272.2 267.1 285.6 Estonia 9.6 31.6 63.8 67.4 69.2 72.4 89.9 Finland 103.1 108.7 110.6 104.4 101.8 111.8 118.4 France 177.6 174.2 163.8 163.5 161.0 153.2 158.3 Greece 206.1 117.3 100.4 96.5 102.3 99.5 105.8 Ireland 136.5 140.7 154.0 150.1 163.8 152.0 176.5 Italy 268.7 245.8 201.7 202.7 196.8 187.2 207.8 Latvia 13.7 48.2 54.8 52.6 49.9 48.9 51.9 Lithuania 14.9 57.9 78.4 74.5 77.5 78.5 94.9 Luxembourg 173.8 164.4 174.0 161.8 161.2 166.0 166.2 Hungary 111.6 79.7 85.0 82.8 93.5 92.8 N/A Malta 78.8 180.8 128.5 138.6 189.1 146.9 170.3 Germany 172.4 192.7 202.2 198.1 198.5 190.7 202.8 Netherlands 121.0 153.4 182.1 192.7 183.8 193.0 201.7 Poland 34.7 59.0 84.5 87.6 97.6 105.3 83.8 Portugal 191.4 111.8 149.2 148.3 150.4 143.8 np Romania 160.3 58.2 24.7 26.2 32.2 25.2 26.6 Slovakia 40.1 42.4 64.7 67.2 76.5 84.2 80.3 Slovenia 180.2 118.6 114.6 113.6 123.8 121.4 163.2 Spain 147.5 137.9 119.3 119.9 117.6 114.7 122.7 Sweden 140.3 179.7 196.8 199.2 196.5 188.6 178.6 United Kingdom 152.3 245.8 211.5 208.5 216.7 178.7 177.4 Source: Eurostat Portal Page – Sustainable Development Indicators, 2012. Note: 1 Revenue from energy taxation (deflated) per unit of final energy consumption in thousand tonne of oil equivalent (toe); N/A – not available. Figure: Revenue from environmental taxes, 2009 5 4 Taxes on pollution/natural resources Transport taxes Energy taxes In % of GDP 3 2 1 0 Denmark Netherlands Slovenia Slovenia 2010* Malta Bulgaria Estonia Cyprus Sweden Finland Hungary Italy U. Kingdom Poland Portugal Czech R. Luxembourg EU–27 Austria Ireland Latvia Germany France Lithuania Belgium Greece Slovakia Romania Spain Source: Eurostat Portal Page – Environment and Energy, 2012. Note: * IMAD estimate.
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development report 2012
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8 Development Report 2012 Main find
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10 Development Report 2012 Summary
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Part I Development by the prioritie
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Part II Indicators of Slovenia’s
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THE SECOND PRIORITY Efficient use o
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