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.

• Archive: Environmental taxes - detailed analysis
• Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts
• Report from the Commission to the European Parliament and Council on the Regulation (EU) No 691/2011 on European Environmental Economic Accounts (COM/2013/0864 final)