Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
Only payments that are identified as taxes in the national accounts can be environmental taxes whereas other types of payments to government are not considered environmental taxes.
The environmental tax statistics are based on Eurostat’s 2024 'Environmental taxes - a statistical guide'.
Definition of an environmental tax by mentioned statistical guide: "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 list of environmental tax bases is available via mentioned statistical guide (see the link).
Value added type tax (VAT) is excluded from the definition of environmental taxes.
Energy taxes (including fuel for transport)
This category includes taxes on energy production and on energy products used for both transport and stationary purposes. The most important energy products for transport purposes are petrol and diesel.
Transport taxes (excluding fuel for transport)
This category mainly includes taxes related to the ownership and use of motor vehicles.
Pollution taxes
This category includes taxes on measured or estimated emissions to air and water, management of solid waste.
Resource taxes
This category includes taxes linked to the extraction or to the use of natural resources, such as water, forests, wild flora and fauna, etc., as these activities deplete natural resources.
Taxes on land are excluded from scope.
Data refer to environmental taxes collected by the government and paid by the different taxpayers.
Taxes and institutional units who paid taxes are defined by ESA2010.
The target population are all production sectors by NACE and households as consumers.
SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0.
The Republic of Serbia.
The data refer to the calendar years.
The quality of the accounts is only as good as the quality of the underlying basic statistics.
Million National Currency (MNAC)
Million of RSD
Since National accounts in SORS, have not established the SUT (in the period of performing these calculations), the most recommended approach could not be used. SORS also worked on exploring the possibility to apply the following approach for the allocating environmental tax revenues to paying activities: direct allocation based on micro data from the fiscal administrations about tax payers for each environmental tax separately. This approach could not be used also. Identification of potential data sources for the purposes of allocation tax revenues for the producers, as entities paying the tax, on a breakdown by hierarchical classification of economic activities, NACE rev.2 (A*64 aggregation level as set out in ESA 95) required focusing on analysing an approach based on direct allocation of the revenues using data about the tax bases (energy consumption data, waste disposal data, water usage data etc.). This approach demanded contacting different producers of statistical data as well as administrative sources. Individual methods, for breaking down every environmental tax according to NACE Rev 2. and Households are described at 18.5.2.
Energy taxes:
Excise duties on oil products: Excise duties on domestic oil derivatives; Excise duties on the imported oil derivatives.
Allocation of Excise duties on oil products was done from the aspect of who used the taxed fuel - in which economic activity the fuel was used or used by households. Main inputs for estimation of the quantity of fuel excise duty paid by economic activities and by households are:
1. Data on intermediate consumption for NACE 19.20 Coke and refined products, estimation done on the basis of data from 2011 survey (pilot) on the Structure of operational income and costs of non-financial business enterprises and other legal entities;
2. Data from IEA/Eurostat questionnaires (Regulation No. 1099/2008).
Excise tax on electricity consumption
This tax was introduced in 2015. As a primary data source, data from Balance of electricity were used for allocation to Nace divisions and households.
Transport taxes:
Taxes on the use of motor vehicles
Model for distributing these tax revenues across the economic activities is based on administrative data source. As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles. On the basis of data on registration of motor vehicles, households and economic activity shares were calculated first.
Tax on the use of aircraft (and spacecraft); Charge for using air space - Tax revenue was assigned to NACE division 51, for both.
Tax on the use of boats- assigned to the category Not allocated. Since contribution to the total transport taxes is around 0,4% this allocation approach did not have any consequences on total results.
Fee for irregular transport on public road: As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles.
Pollution and resource taxes
Common problem for number of fees/taxes belonging to this group is that Treasury administration (Ministry of finance) provided SORS with the information that it is not possible to get data on how much is paid separately for specific tax/fee. Consequently, in the NTL are presented amounts for those cases in total, as one figure (one amount of tax/fee includes two individual fees). Examples of cases when a tax includes more different tax bases but the revenue data is available for the total are: Fee for emissions of SO2, NO2, dust and particles, and disposed waste, Fee for Ozone depleting substances and Fee for plastic bags.
For the reason of inability to access the revenue part received for the above-mentioned cases, for calculating experimental data, SORS decided to split the revenue into two equal parts and apply different methods for allocation.
-Fee for emissions of SO2, NO2, dust and particles, and disposed waste
Separate allocation method was applied since this is one of the cases when a revenue fee relates to two individual fees.
Fee for emissions of SO2, NO2, dust and particles
Air emission account was used as a basis for revenue distribution for this part of fee. In consideration was taken distribution on NACE divisions and households of following pollutants: SO2, NO2, Pm2.5 and Pm10.
Disposed waste
As a primary data source, data from survey conducted in the environmental statistical division are used. Method for allocating to NACE divisions is based on the information on generated waste available from the annual Survey on waste generation, which for 2016 content all NACE section (A-S) and households.
-Environmental pollution fee
Since this fee relates only to vehicles registered (paid when registration is performed) in a particular year SORS applied the same method used for allocating transport taxes and it is based on data on registration of motor vehicles.
-Fee for Ozone depleting substances and Fee for plastic bags
Share of revenue collected on the basis of this fee, in total environmental tax revenue, is among the lowest one (after Tax on the use of aircraft). In average it is around 0.009% in total tax revenue for the observed period.
Fee for Ozone depleting substances
Data for this fee were broken down by economic branches on the basis of Gross fixed capital formation (GFCF) data. Structure for GFCF data related on NACE division 27 was used as inputs. Only data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure was used as inputs for this allocation model. As inputs used for estimation for households, as entities paying the taxes, following was used: Household final consumption expenditure (HFCE) - on related products containing ozone depleting substances.
Fee for plastic bags
In the absence of sufficiently reliable data source that could enable to access the part paid by households and part paid by industries and conducting of appropriate allocation to tax payers, total revenue was put in the category “Not allocated”. Since, in comparison to other, small amount is collected on the basis of this fee (0,005% in total environmental tax revenue) this allocation approach did not have any consequences on total results.
-Fee for the dropped water
As primary data sources, environmental statistics data and economic data (national accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution and Survey on urban wastewater. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.
-Fee for products that after using become special waste streams
For the allocation a different aspects had to be taken into account due to the fact that products that after using become special waste streams, relate to six groups of products which inside comprise a number of products. Separate approach had to be applied. For the allocation purposes, they were grouped as follows: first group - tires, batteries, oils and motor vehicles, second group - products that contain asbestos, and third group - electrical and electronic products. Revenue shares for these groups were calculated based on data on value of production and imports. The first group relates to tires, batteries, oils and motor vehicles. Data on registration of motor vehicles were used as allocation key. For products, which contain asbestos, and for electrical products, special approach was applied. For products that contain asbestos, SORS decided to allocate appropriate/belonging share of fee revenue to section Construction.
As for the electrical products, belonging revenue was broken down by economic branches, as well as the share for households was calculated, with the use of following National accounts data:
1. Households final consumption expenditure (HFCE) on related electrical products;
2. Gross fixed capital formation (GFCF) –data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure which were used as inputs for this allocation model were replaced.
-Fee for the use of water goods
As primary data sources environmental statistics data and economic data (National accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.
- Fee for placing packaging on the market
Revenue data for this fee is broken down to economic divisions with the use of data from annual Survey on waste generation conducted in the environmental statistical division which served as a primary data sources. As main inputs for allocating model, survey data related to following waste categories, were used: Glass wastes, Paper and cardboard wastes, Plastic wastes, and Wood wastes. Since this survey does not provide data on the section Agriculture and on waste from households’ activities, which are significant waste generators, estimation had to be provided. Consequently, this issue for making estimation was solved in consultation with SORS environmental statistics expert. Experimental data calculation for Households, as entities paying the taxes, are based on the estimation of observed waste categories generated from the Households. In addition, a calculation for section Agriculture, as a paying economic activity, was based on the estimation for observed waste categories generated by Agriculture, which was also done in close cooperation with environmental statistics expert.
-Hunting license fee
Total tax revenue was allocated to households, as entity paying the taxes.
The environmental taxes are based on data from administrative and statistical sources.
Annual
Data are available with a timeliness of T+16 months after the end of the reference year.
The methodology of the survey on EТEA allows reporting according to the rules of the European environmetal economic accounts Regulation No. 691/2011/ EC and geographical comparability with the data of the countries of the European Union.
The data are comparable and available from 2008 onwards.