---

Budgets have a big influence on the economy and society. With many countries, about 50 percent of total expenditures and income pass through the budget via taxes, charges and expenditures. In recent years many countries, e. g. in the OECD and the EU, have tended to use this influence in an environmentally rational way. Tradi tional environmental policy has relied on command-and-control and cnd-olpipc technologies that have proven to be insufficient in coping with the challenge of glo bal change. Hence, many countries have started to investigate the environmental impacts of their budgets by looking at existing taxes and charges, as well as tax allowances and exemptions and other relevant regulations and expenditures -even to have a special impact on the environment. The implementation of those not meant such findings is now broadly discussed in these countries. This publication will contribute to the debate. It is a result of a wider project called Green Budget Reform -Prospects in Central and Eastern Europe. initiated by Vida Ogorelec Wagner, managing Director of Umanotera, The Sloven ian Founda tion for Sustainable Development, and then jointly developed. proposed to the EC and carried out in partnership with Kai Schlegelmich of the Wuppertal Institute in Germany. The project comprised an international seminar on Green Budget Reform in April 1997 at Lake Bled, Slovenia, and the Case Study of Sloveilla.

---

I. Green Budget Reform in European Countries -Proceedings of the International Seminar, Slovenia, 1997.- I.1 Introduction to the Green Budget Reform Seminar.- I.2. Opportunities for Increased Use of Environmental Taxes and Charges in EU Member States and CEECs.- I.3. Green Budget Reform: Macroeconomic Impacts and Impacts on Innovation.- I.4. Empirical Assessment of an Energy Tax Proposal for Austria.- I.5. Cohesion Countries: Experience in Countries on the European Periphery.- I.6. Green Tax Reform in Denmark.- I.7. Green Tax Reforms: Some Experiences from Sweden.- I.8. Policies for a Better Environment and High Employment.- I.9. Report on the Concrete Steps of Green Budget/Tax Reform in the Netherlands -Retrospective and Outlook.- I.10. Ecological Tax Reform - What is Happening in Switzerland?.- I.11. Polish Experience with Environmental Fees, Fines and Taxes, and Simulations of Some Economic Effects of Elements of Green Tax Reform Using the Computable General Equilibrium Model.- I.12. Coordinating Environmental and Fiscal Policy in Hungary: Possibilities and Constraints.- I.13. Proposed Modifications to the 1997 State Budget Bill of Hungary Clean Air Action Group/Trade Union of Culture, presented by.- I.14. Economic Instruments and Environmental Funds for Environmental Policy in Central and Eastern Europe.- I.15. Subsidies and the Environment: What Subsidies and Tax Incentives Affect Production Decisions to the Detriment of the Environment.- I.16. Green Budget/Ecological Tax Reform Commissions.- II. Green Budget Reform in Slovenia Case Study Tanja Markovi?-Hribernik, Kai Schlegelmilch.- II.1. Studies on Green Budget Reform and their Relevance for Slovenia.- II.2. Instruments for the Protection of the Environment-i.a. Environmental Taxes.- II.4. Expenditures/Subsidies.- II.5. Concluding Recommendations.- References.- Exchange Rates.- Appendices.- Appendix I: Sales Tax Rates on Oil Derivates.- Appendix II: Subsidies for a Better Environment.- Appendix III: Subsidies Potentially Damaging the Environment.- Appendix IV: Guarantees.- Appendix V: New Approaches to Environmental Problems and the Particular Role Of SMEs.- Integrated Technology.- Least-Cost Planning/Demand-Side Management/Integrated Resource Planing Contracting.- Selling Services Instead of Products.- Small and Medium-Sized Enterprises (SME).- Appendix VI: Macroeconomic Circumstances.- State and Structure of the Economy.- Accession to the EU.- Appendix VII: Fiscal Policy.- Government Revenues.- Government Expenditures.- Fiscal Deficit.- Public Debt.- Labour Taxation.- Appendix VIII: State of Environment in Slovenia.- Sulphur Dioxide.- Nitrogen Oxides.- Carbon Dioxide/Energy.- Transport.- Agriculture.- Quality of Ground Water Standards.- Notes.

---