BALTIC SEAENVIRONMENT PROCEEDINGS No. 59 - Helcom

- grants for the promotion of environmental technology
- financing of environmental research
- tax incentives (e.g. in the corporate sector via procedures
associated with depreciation policies or investment reserves)
- State guarantee
3)
Deposit-refund system
- deposit on bottles
- accumulators, batteries, cars (not in use)
4)
Other means
- marketable permits (not in use)
- fines
- conditional fines.
The environmental taxes included in Finland's 1992 national
budget are relatively low (Appendix 1). The introduction of
various emission charges, such as sulphur dioxide and nitrogen
oxide charges, wastewater charges, and waste charges has been
under discussion. A tax on carbon dioxide has also been
discussed.
The Committee on Environmental Economy which included
representatives from the environmental and tax authorities,
various interest groups and industry, proposed in its report
in spring 1989 that economic incentives be increased and
particularly that a detailed study be made of the need and
prospects for introducing emission charges in different
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