Environmental taxes (Environmentally related taxes)

Environment, Environmental accounts

Environmental tax is defined as a tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax. The environmental taxes statistics framework uses the tax definition according the ESA 2010. The following transactions are included: D.2 - taxes on production and imports, D.5 - current taxes on income, wealth, etc., D.91 - capital taxes. Environmental taxes statistics covers taxes payable by all sectors of the economy: producers/companies, households as consumers as well as non-residents.

There are 4 main categories of environmental taxes: Energy taxes, Transport taxes, Pollution taxes, Resource taxes. The particular categories are listed in the "Vocabulary" as separate concepts.

Eurostat, Environmental taxes - A statistical guide:

https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-13-005

Millions of Euro

Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts

System of Environmental-Economic Accounting, Central Framework - international statistical standard for environmental accounts