Towards a green fiscal reform in the Slovak Republic
Proposals for strengthening the role of market-based environmental policy instruments
Environmental fiscal reforms are an essential building block to steer countries onto
a sustainable long-term development path. This paper develops proposals for strengthening
the role of market-based environmental policy instruments in the Slovak Republic.
The paper discusses reform options aimed at mitigating air pollution and climate change,
improved waste management and biodiversity conservation. This includes measures such
as introduction of automatic indexation of environmentally related taxes, differentiation
of energy tax rates by emission intensity of fuels, broadening tax bases to include
all emission sources and reforming preferential fiscal treatment of household fuel
use – a major source of local air pollution. In the waste management domain, raising
the landfill tax to better reflect external environmental costs of particular tax
bases would help encourage diversion of waste from landfills. A complementary waste
incineration tax would help incentivise waste prevention, composting and material
recycling.
Published on June 22, 2020
In series:OECD Environment Policy Papersview more titles