The pulp and paper industry does not have to pay value added
taxes on any raw material, products, machinery or contracts they
purchase. There is neither tax on the use of harmful substances nor
on waste taken to industry’s private dumping places or to incineration.
The tax on disposable drinking packaging does not apply
to drinks packaging made of cardboard. There are no direct taxes,
except for energy tax, for the use of natural resources in forest industry.
Consequently the market price is the deciding factor in using
materials and services.