Şunu aradınız:: umhverfissköttum (İzlandaca - İngilizce)

iþessari skýrslu eru tilgreindar matsrannsóknir á 16 umhverfissköttum og þær endurskoòaòar.
■ the environment; ■ innovation & competitiveness; ■ employment, and ■ the tax system. evaluation studies of 16 environmental taxes have been identified and reviewed in this report.

niðurstöðurnar eru byggðar á mati og rannsókn á 16 umhverfissköttum sem eea hefur skilgreint og rannsakað.
3 green or environmental taxes are understood as taxes levied on environ mentally damaging inputs, processes, products or emissions.

a meðan fræðilegt mat á umhverfissköttum er vel þróað sviò er fullnægjandi mat á hagnýtri reynslu af slíkum sköttum enn tiltölulega fágætt.
while the theoretical evaluation of environmental taxation is a well developed field, adequate eva­luations of practical experiences with such taxes is still comparatively rare.

skýrslan veitir yfirsýn yfir meginatriòi sem felast í umhverfissköttum og leggur sérstaka áherslu á umhverfisáhrif og á pól­itískar hindranir fyrir framkvæmd þeirra.
the overall competitiveness of countries may be improved by well designed taxes which can spur innovation and stimulate structural change, though the latter remains speculative.

Ávinningur af umhverfissköttum og möguleikinn á aukinni notkun þeirra er umtalsverður, en var­færnisleg mótun og framkvæmd er nauðsynleg til aô afia bessa ágóôa i raun.
the overall competitiveness of countries may be improved by well designed taxes which can spur innovation and possibly encourage structural change.

ríkjandi stefnur í umhverfissköttum (sem hér er skipt í orkuskatta og aòra umhverfisskatta) eru i helstu atriôum sem hér segir:
■ they can raise revenue which may be used to improve environmental expenditures; and/or to reduce taxes on labour, capital and savings.

2 hvetjandi skattar sem eru ætlaoir til aò breyta hegòun framleiòenda og/eòa neytenda; og nokkur lönd eru nú aò hrinda í framkvæmd umhverfissköttum í tengslum viô 'vistfrædilegar skattaumbætur' og nota nýju skatttekjurnar til aò lækka aòra skatta svo sem launatengda skat­ta.
■ although there has been little progress in implementing environmental taxes at eu level, considerable progress has been made at member state level, particularly in northern european countries; cost­covering charges ­ e.g. designed to cover the costs of environmental services and abate­ment measures, such as water treatment (user charges) and which may be used for related environmental expenditures (earmarked charges);