Methods and standards / Concept Glossary / Environmental taxes
Concept selected: Environmental taxes
Definition
These are the taxes whose taxable base consists of a physical unit (or the like) of some material that has a proven and specific negative effect on the environment. This excludes value-added-type taxes, and includes the following types of tax:Taxes on energy, Taxes on transport, Taxes on pollution, Taxes on resources
Source
Manual Environmental taxes. A statistical guide, 2001, EUROSTATTopic
Statistical operations
(enlaces al Inventario de Operaciones Estadísticas)Concepts associated
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