Environmental taxes

An environmental tax is a tax whose base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment.

Environmental tax statistics present data on taxes in the following areas:

  • energy
  • transport
  • pollution
  • resource

Disaggregated tax data submitted by the reporting countries to Eurostat (the National Tax List) are used to determine the level of revenue from these taxes. Eurostat also collects and publishes data on these tax revenues broken down by economic activity for producer units, households and non-residents (tax payers).

The recording of these data is fully compatible with the concepts used in the system of national accounts.