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, EUROSTAT

Topic

• Economic accounts

Statistical operations

(enlaces al Inventario de Operaciones Estadísticas)

• 30085 - Cuentas Medioambientales: Cuenta de Impuestos Ambientales

Concepts associated

There are no related concepts