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Türkiye

Environmental taxes by economic activity (NACE Rev. 2) (env_ac_taxind2)

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National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: Turkish Statistical Institute

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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.

29 January 2025

The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. 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".

Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).

Data refer to environmental taxes collected by the government and payable by the different economic agents.

The target population are all production sectors by NACE, households as consumers and non-residents.

Turkey

The data refer to the calendar years.

Data on environmental taxes are taken from the system national accounts of Turkey. Every year, all taxes in national accounts are examined and new taxes that may be associated with the environment are being investigated.
The relevant data are assigned to economic activities through matrices in the national accounts and other relevant administrative records .
The suspicious cases in the data used in the production of environmental tax statistics are checked by the relevant units. In addition, new information on sectoral distributions is being investigated to improve quality of assigning taxes to economic activities.

Million National Currency (MNAC)

Three type of taxes are received as environmental taxes: taxes on products (D.21), taxes on production (D.29) and other current taxes (D.59). Estimations for taxes on products are made according to the sectoral distribution of relevant products of the taxes less subsidies on products matrix. Tax on production are directly assigned to the relevant sector. Other current taxes are assigned directly to households. For environment support share charged on %1 and %0.5 basis from imports, the sector ratios using the imports of the E37-39 products of the import use matrix are used. Data for motorized vehicles tax of firms are distributed to sectors according to micro level motor vehicle taxes. For petrolium and natural gas products taxes firstly, vehicle-km statistics are used, then by using the Copert model, the amount of fuel used on a vehicle basis has been estimated. Then, using the sales information of car rental and leasing companies, the fuels used by the N77 sector were distributed to the sectors and households that rented the vehicles. Finally, sectoral assignments were made with the assumption of a full relationship between the fuel used and the tax accrued. For environmental waste management recovery share incomes tax industrial production statistics are used. Since this tax is paid on the basis of the product sold, the domestic sales amounts of the products subject to tax have been calculated and allocated to households and the sectors of the producers of the products subject to tax.

Data on environmental taxes are received from National Accounts. Taxes of non-residents are consisted in other sectors.

See concept 8.1

The data are published 16 months after the end of the reference year.

The data are geographically comparable.

The data are comparable for the period 2008-reference year.