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ENVIRONMENTAL TAXES

Statistics Directorate    
Definition:
A tax whose tax base is a physical unit (or a proxy of it) that has a proven specific negative impact on the environment. Four subsets of environmental taxes are distinguished: energy taxes, transport taxes, pollution taxes and resources taxes. Taxes should not be confounded neither with payments of rent nor with purchase of an environmental protection service.

Source Publication:
United Nations, European Commission, International Monetary Fund, Organisation for Economic Co-operation and Development, World Bank, 2005, Handbook of National Accounting: Integrated Environmental and Economic Accounting 2003, Studies in Methods, Series F, No.61, Rev.1, Glossary, United Nations, New York, paras. 2.102 & 6.26
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Statistical Theme: Environmental statistics

Created on Tuesday, July 05, 2005

Last updated on Wednesday, November 30, 2005