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Development of the environmental taxes and charges system in Estonia: international convergence mechanisms and local factors

机译:爱沙尼亚环境税费制度的发展:国际趋同机制和当地因素

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摘要

It is often claimed that the development of new policy areas (e.g. environmental policy, innovation policy) in Central and Eastern European (CEE) countries was initiated and influenced by international events and organizations (e.g. the European Union, International Monetary Fund, and United Nations) in the 1990s when these countries became independent and opened up to the Western world. This article seeks to clarify the importance and role of exogenous and endogenous explanatory factors in the adoption and development of new policy instruments (NPIs). This article proposes an adjusted theoretical framework of convergence mechanisms and a brief systemized overview of local factors to analyze and explain to what extent international factors influenced the development process of new fiscal instruments in practice in CEE countries with the example of the establishment of the environmental taxes and charges system in Estonia. Based on qualitative interviews with Estonian environmental policy experts as well as law and document analysis, this article concludes that the Estonian case study highlights the significance of policy learning, harmonization, and coercive imposition but most apparently, and contrary to common belief, different domestic factors have played a more essential role in shaping the NPIs.
机译:人们通常认为,中欧和东欧(CEE)国家制定新的政策领域(例如环境政策,创新政策)是受到国际事件和组织(例如欧洲联盟,国际货币基金组织和联合国)的影响的。 ),这些国家在1990年代独立并向西方世界开放。本文力求阐明在采用和制定新的政策工具(NPI)时外生性和内生性解释因素的重要性和作用。本文提出了一个调整后的趋同机制的理论框架,并简要地系统化了当地因素,以环境税的建立为例,分析和解释了国际因素在多大程度上影响了中欧和东欧国家新财政工具的发展过程。爱沙尼亚的收费系统。根据对爱沙尼亚环境政策专家的定性访谈以及法律和文件分析,本文得出结论,爱沙尼亚的案例研究强调了政策学习,统一和强制实施的重要性,但最明显的是,与普遍的看法相反,不同的国内因素在塑造NPI方面发挥了更重要的作用。

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