Ympäristöverotus

Ympäristöverotus, also known as environmental taxation, refers to the use of taxes and fees to influence behavior that harms the environment. The core principle is to make activities that generate negative environmental externalities more expensive, thereby encouraging individuals and businesses to reduce their environmental impact. This can involve taxing pollution, resource depletion, or the use of environmentally damaging products.

The goal of environmental taxation is to internalize external costs, meaning that the polluter pays for the damage they cause. This can lead to a more efficient allocation of resources by reflecting the true cost of goods and services, including their environmental footprint. Revenue generated from environmental taxes can be used to fund environmental protection measures, reduce other taxes (e.g., income taxes), or support sustainable development initiatives.

Examples of environmental taxes include carbon taxes, which tax the emission of greenhouse gases, fuel taxes that aim to reduce transportation-related pollution, and taxes on waste disposal. The effectiveness of environmental taxation depends on various factors, such as the tax rate, the scope of the tax, and the availability of cleaner alternatives. It is often considered a market-based instrument for environmental policy, complementing regulatory approaches. The design and implementation of environmental taxes are subjects of ongoing economic and policy debate.