engleski

Implementation of environment-related energy taxes in Croatia

As most of the transition countries Croatia does not have significant experience with economic instruments for environmental protection. The most important economic and environmental measure undertaken in the process of energy sector reform was setting up relatively high electricity, gas and oil prices, at the level above prices in CEE countries, but still under average EU prices. Changes in the price policy of Croatia started in mid-1993 with the electric energy system, and later with the oil and gas systems, whereby Croatia moved closer toward the market economy. Since 1998, all energy products (except coal) are taxed by 22 % of VAT and most of the oil derivatives by additional excise taxes. The economic use of natural resources as well as certain activities are subject to concessions. The granting concession entails payments of charges to the State, county or municipal budgets. Environmental charges are not widespread in Croatia. Charges for air and noise emissions do not exist, but there are fines for violation of standards. Payments of fines are foreseen in all fundamental laws. Enforcement of legally existing financing schemes is hampered by the country's current economic situation and social circumstances. Consequently, payment of environmental fines is rarely enforced. Changes and additions in to the existing legislation, related to the economic and financial encouragement of the energy efficiency and renewable energy resource utilisation, include the establishment of a special National Energy Program's Fund (NEP). The fund would stimulate the realisation of energy efficiency programs and projects, the utilisation of renewable energy sources and environmental protection in the energy and other sectors. Like for most of other measures, progress in energy and environmental regulations towards general European practices is conditioned by the availability of resources. They are scarce in the light of the difficult economic situation caused by the recent war and the economic transition. While the pace of progress is slow, the overall direction is clear. It does not only include changing practices with regard to the energy and environmental management. It also includes the development and application of new set of effective and efficient economic instruments. In that respect, the creation of modern public revenue system is on of the most important but also one of the most difficult tasks during the current period of socio economic change. At the moment, there is absence of reliably documented public priorities for environmental protection and this will be one of the major drawbacks in the future development of integrated environmental and energy policies and instruments.

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