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The principle of the natural resource tax is "the polluter
pays". The promotion of implementation of new technologies
aid to reduce environmental (including air) pollution.
In accordance to the Law On the Natural Resource Tax,
enterprises are given limits for emissions of pollutants for a
specific period of time. Enterprises pay the natural resource tax
according to the emitted amounts of pollutants below the limit. In
cases when the limits are exceeded, the enterprises pay the basic
value for the amount reaching the limit value, plus a three-times
higher tax for the amount exceeding the limit.
There are four tax rates for air pollution based on level of
hazard, beginning with 3 LVL/t for non-hazardous to 800 LVL/t for
particularly hazardous emissions.
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