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The development of information and communication technology (ICT) has made life a lot easier. The news is all around us and we no longer have to wait for broadcasts or the newspaper. Accommodation, flight tickets and the taxi can be booked on the computer or smart phone in just a few clicks. Information is available at all times. This facilitates data searching and communication and has revolutionised trade and the provision of services. The introduction of ICT has led to significant changes in the management of enterprises and in production: work processes are faster and more efficient. A

Environmental measures implemented by the state support the development of environmentally friendly consumption and production habits. One of these measures is environmental taxes. Their share in the total tax revenue in Estonia has increased over the years. The purpose of environmental taxes is to mitigate the negative impact of human activity on the environment and to reduce environmental pollution. Examples of environmental taxes are pollution, energy and transport taxes. Statistics on environmental protection funding provide information on environmental protection expenditures