Abstract

The Republic of Slovenia has legally determined subsidiary responsibility to act for the removal of former environmental damages. This can be achieved by setting up a special fund which is funded by an increase in duty on waste disposal to 40 € per ton (the OECD recommendation). By implementing this solution over a period of twelve years the State is projected to take in 4.3 million € per year. Financing investments of this size and for this purpose will have direct and indirect contributions of 2.2 million € higher value-added, 71 jobs, use of 18 million € in fixed assets, as well as involvement of on import value of 2.2 million € per year. The net effect on Slovenian Government receipts would be negative 3.5 million € per year.

Keywords: taxes, fiscal policy, environmental management

JEL: H2, H3, Q28