[en] This conference paper discusses the impact of environmental taxes in Finland upon the use of bioenergy. Since 1990 an extra excise duty has been charged on fossil fuels and peat fuels. From 1994 this tax has been bound to the carbon and energy contents. From 1997 all environmental taxation were removed from the electricity production while consumption was taxed according to two tariffs, one for industry and one for the service sector and private households. From 1998 the forest industry and other electricity producers/distributors will not pay electricity tax for their electricity consumption if this comes from wood fuels. The production of electricity from peat will receive public financial support only for plants below 40 MW. Unlike peat fuel, and in spite of the annual increase in environmental taxes, the use of wood fuels has not expanded greatly. Forest chips are expected to gain on peat and oil. The present taxation and the refund of electricity tax provide for increased use of wood fuels, in the long run partly at the expense of peat. Finnish energy policy has been lacking confidence in the permanence of the energy solutions. Co-application of peat and wood fuels is likely to increase since the existing cogeneration plants can use both. Whether or not the present trend to increased wood fuel consumption continues depends on the tax policy and technological development. Finnish energy policy has shown a commitment to support funds for technological development. 2 figs., 2 tabs