Environmental tax revenues

Description

Eurostat Dataset Id:env_ac_tax

An environmental tax is 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 ESA95 as a tax.

The data collection for environmental tax revenue is derived from the national tax lists (NTLs) which Eurostat collects as part of the ESA95 transmission programme. The ESA 1995 transmission programme has been defined in annex B of the ESA 95. This data collection also involves a functional analysis of the taxation systems of countries including assigning an economic function to each tax and also identifying the environmental taxes. These functions are reported by countries in their NTLs and are validated by Eurostat.

DG TAXUD publishes jointly with Eurostat the annual publication "Taxation trends in European Union - Data for the EU Member States, Iceland and Norway”, which contains a detailed statistical and economic analysis of the taxation systems of the Member States plus Iceland and Norway.

Eurostat also collects data on environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activities (tax payers) using NACE for production activities plus households and non-residents (see - env_ac_taxind and env_ac_taxind2).