Methodological explanation for the news release:
Environmental Taxes
1. Purpose and significance
Environmental taxes accounts are an economic instrument for controlling and managing the pollution and exploitation of natural resources, with the main aim of influencing the behaviour of business entities, producers and consumers.
These accounts are the basis for collecting statistical data on income from environmental taxes from the perspective of taxpayers. Taxpayers are the households and production units. Within the system of national accounts, households have a double function - they can be producers or consumers of goods and services. For the purpose of environmental taxes compilation, households are regarded as consumption units. Production units are institutional units engaged in production of goods and services, allocated in respective divisions and sections in accordance with the National Classification of Activities NKD Rev.2.
2. Data source
Data sources used for environmental taxes accounts are the data from the Ministry of Finance, PE State roads and data from the regular statistical surveys in the State Statistical Office.
3. Definitions and other explanations
Environmental taxes accounts include the following four categories of taxes:
- Energy taxes
- Transport taxes
- Pollution taxes
- Resource taxes
Energy taxes (including motor fuel) include taxes on energy production and on energy commodities that are used for stationary or transport purposes. Taxes on bio-fuel and other energy forms from renewable sources are included under this category, as well as taxes on energy commodities stocks.
Transport taxes (excluding motor fuel) include mainly taxes concerning ownership and use of motor vehicles. This category also includes taxes on other transport means (e.g. aircraft, boats and ships, etc.) and transport services. A large part of the taxes are one-off taxes on imports, sales of transport equipment, etc.
Pollution taxes include taxes on measured/estimated emissions to air and to water, solid waste management, noise, etc. Excluded from this category is CO2 emission tax, which is covered by the category Energy taxes.
Resource taxes include taxes on extraction/exploitation of natural resources (water, forests, wildlife) that lead to depreciation of natural capital.
VAT is excluded from the calculations.
Last updated:
27.09.2017
|
News releases
Methodological explanations for:
Environment
|
© State Statistical Office
