Taxes with environmental aspects
Dátum poslednej aktualizácie:11.11.2023
Téma
Ekonomické nástrojeZnačky
Definícia indikátora
The indicator describes the share of taxes with environmental aspects in GDP and the share of taxes with environmental aspects in total tax revenues (excluding social contribution).
Jednotka indikátora
%Metadáta
Related definitions:
Tax is defined as mandatory, by the law governed, usually a periodical payment, which is paid by the natural and legal persons of the state in a determined amount and deadline. It is charged by the state, municipalities or other public entities.
Environmental tax means a tax whose tax base is formed by a physical unit (or an alternative of physical unit) of something that has a negative impact on the environment. According to the EP and Council Regulation (EU), environmental taxes are taxes on energy products, transport taxes, taxes on pollution and resource taxes. In several EU countries, including Slovakia, instead of some environmental taxes fees are applied.
Methodology:
| EP and Council Regulation (EU), no. 691/2011 dated July 6, 2011 on European environmental economic accounts |
| The regulation on European environmental economic accounts, Art. 3, par. 1, letter. b) states that environmental economic accounts will be compiled also based on a module on environmentally related taxes according to economic activity, which is set out in the Annex II. Member States will develop Statistics of taxes related to the environment according to the following characteristics: - energy tax, - transport tax, - pollution tax, - tax on sources. Objectives The statistics on taxes related to the environment record and present data from the perspective of the entities paying taxes. They record incomes of national economies from environmentally related taxes divided under an economic activity. Economic activities comprise production and consumption. The statistics of taxes related to the environment is based on data evidenced by assessments and declarations or accrued cash receipts, to ensure a consistency with ESA 95 and improve international comparability. Reporting tables Information on individual characteristics is reported in terms of the entities paying the taxes. For producers, data shall be reported divided under the hierarchical classification of economic activities (NACE Rev. 2). For consumers, data shall be reported for: - households, - non-residents. If the tax cannot be assigned to one of the above specified groups of activities, they are reported as not assigned. |
| Environmental taxes - statistical manual,, Eurostat, 2013 |
| The publication Environmental taxes - statistical manual, which was published by Eurostat in 2013, serves as a methodology manual for the Statistics of environmental taxes. Below are the following types of environmental taxes: Tax on energy (including transport fuels): - energy products intended for transport purposes - unleaded petrol, leaded petrol, diesel and other energy products intended for transportation purposes (e.g. LPG, natural gas, kerosene or fuel oil), - energy products intended for stationary use - light fuel oil, heavy fuel oil, natural gas, coal, coke, biofuels, consumption and production of electricity, district heating, other energy products for stationary use, - greenhouse gases - content of carbon in fuels, greenhouse gas emissions (including revenues from emission quotas recorded as taxes in national accounts). Tax on transport (excluding transport fuels): - import of motor vehicles or their sale (single tax), - registration or use of motor vehicles (recurring tax, for example annual tax), - road use (e.g. tolls), - congestion charges and urban fees (if taxes are from the national accounts), - other vehicles (ships, aircraft, railway etc.), - flights and flight tickets, - vehicle insurance (except for general taxation of insurance). Pollution tax: - measured or estimated air emissions - NOx, SOx, other measured or estimated air emissions (exclusive of CO2), - emissions of ozone-depleting substances (eg. CFC and halons), - measured or estimated wastewater into waters- measured or estimated contamination (biological oxygen demand, chemical oxygen demand), the other measured or estimated pollution, treatment and transfer of wastewater (fixed annual income), - non-point water pollution - pesticides (e.g. chemical composition, price or volume), artificial fertilizers (e.g. phosphorus and nitrogen content, or price), - waste management - collection, processing or disposal; all types (packaging, beverage containers, batteries, tyres, lubricants), - noise (e.g. aircrafts, arrivals and departures). Tax on sources: - abstractions of water, - collection of biological resources (e.g. wood, hunting and fishing of fish), - extraction of raw materials (e.g. minerals, oil and natural gas), - changes in the country and felling of trees. |
In the Slovak Republic the following taxes were included in the individual categories of environmental taxes:
- tax on energy: tax on mineral oils, tax on energy - electricity, coal, natural gas, tax on placing a nuclear facility, tax on payments for storage of gases and liquids,
- tax on transport: a car registration tax, motor vehicle tax (road tax), tax for permits to drive a motor vehicle in the historic city centre,
- pollution tax: fees for wastewater discharge into surface waters, air pollution charges,
- tax on sources: payment for mining area.
Data sources:
SO SR, Eurostat
Related international indicators:
Linked reference:
- Eurostat – Environmental taxes
- OECD - Database on instruments used for environmental policy
- Study on Environmental Fiscal Reform Potential in 12 EU Member States - Aarhus University, 2014
- Eurostat – Environmental taxes - detailed analysis
- EEA – Environmental tax reform: increasing individual incomes and boosting innovation
- Vyhodnotenie realizácie Opatrení vlády SR na realizáciu Koncepcie nového spôsobu financovania ochrany životného prostredia
- Eurostat - Environmental taxes - A statistical guide - 2013 edition
Väzba indikátora k rozvojovým dokumentom a cieľom
Strategy of the Environmental Policy of the Slovak Republic until 2030 „Greener Slovakia“
By 2030, Slovakia will consider the possibility of expanding environmental taxes in individual areas and, on this basis, selected measures will be applied to increase their overall volume. The control of polluting installations will be improved and the application practice of fines will be changed. Pollution fines will be increased to such an extent that exceeding the limits is not economically attractive
The national strategy for sustainable development (2001)
One of the principles of SD that is being used is the principle "the polluter pays". It is necessary to transfer all environmental expenses on to producers and consumers, not transferring these on to different parts of the society, different countries or future generations. The prices themselves should reflect the relative scarcity and total value of resources and they should thusly contribute towards environmental protection. Such tools are especially:
· national budget, municipal budgets, businesses' budgets, and different organisations' budgets,
· various reforms of tax breaks, soft loans, subsidies, interest-free loans etc.,
· forms of negative incentives such as payments for pollution and utilisation of natural resources,
· taxes,
· valuation of resources, valuation of labour, valuation of goods etc.
Strategic goals:
18. The completion of comprehensive transformation of the economy
application of economic, finance and tax tools that support sustainable development (for instance, a reform of taxes with an environmental aspect).
24. Decreasing of energy and resource intensity and increasing of the efficiency of the economy of SR; implementation of an environmental tax reform - the creation of an economic environment that respects and stimulates environmental protection, natural resources, and considerate consumer behaviour.
Program Declaration of the Government of the Slovak Republic for years 2021-2024
In the Program Declaration of the Government of the Slovak Republic for 2021 - 2024, the Government of the Slovak Republic states that expenses related to the environment will be spent efficiently and investments will be assessed according to the criterion of value for money. The Government of the Slovak Republic will implement a comprehensive reform of the functioning of the Environmental Fund with an emphasis on transparency and objectively measurable criteria. In addition to the reimbursement of expenditure, the possibility of a pre-allocation scheme for approved projects will be introduced. The Slovak government will consider changes in tax policy towards a green, fiscally neutral tax reform. The Slovak government will increase investment in mitigation and adaptation measures from the sale of emission permits. As air discharge fees have not changed since 2008 and are among the lowest in the EU, the government will carry out a gradual indexation. .
Kľúčová otázka
What is the share of taxes with the environmental aspect in GDP and the share of taxes with the environmental aspect in the total tax incomes?Kľúčové zistenia
- The contribution of taxes with an environmental aspect towards GDP in Slovak Republic has been decreasing since 2017 and in 2022 it reached 1.99 %.
- Year-on-year, there was a decrease in the contribution of taxes with an environmental aspect towards GDP
- The biggest contribution within taxes with an environmental aspect towards GDP was from energy tax which in 2022 contributed 1.78 %.
- Slovak republic is among the EU countries with the lower contribution of taxes with an environmental aspect towards GDP.
| Change since 2005 | Change since 2015 | Last year change |
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| The share of environmentally related taxes in GDP has been decreasing since 2005. | The share of environmentally related taxes in GDP has been on a fluctuating trend since 2015. It reached its highest share of GDP in 2017. A downward trend has been observed since 2018. | The share of environmentally related taxes in GDP fell year-on-year. |
Sumárne zhodnotenie
Podrobné zhodnotenie
In 2022, the energy tax reached 1 951.7 mil. Euro and compared to 2005 it increased by 120.27 %. Year-on-year, the energy tax decreased by 9.4 %. In 2022, transportation tax reached 207.68 mil. Eur and compared to 2005 it increased by 131.5 %. Year-on-year, the transport tax increased by 2.1 %. In 2022, the pollution tax reached 27.22 mil. Eur and compared to 2005 it decreased by 22.5 %. Year-on-year, the pollution tax increased by 5.5 %. In 2022, in total the taxes with an environmental aspect reached 2 186.61 mil. Eur and compared to 2005 they rose by 131.3 %. Taxes with an environmental aspect decreased by 8.2 % year-on-year.
The contribution of energy tax towards GDP in 2022 was 1,78 %, and compared to 2005 it decreased by 0.30 %. Year-on-year there was a decrease of 0.41 %. The contribution of transportation tax towards GDP in 2022 was 0.19 %, and compared to 2005 it decreased by 0.04 %. Year-on-year there was a decrease of 0.02 %. The contribution of pollution tax towards GDP in 2022 was 0.03%, and compared to 2005 it decreased by 0.06 %. Year-on-year there was no change. The total contribution of taxes with an environmental aspect towards GDP in 2022 was 1.99 % of GDP, and compared to 2005 it decreased by 0.41 %. Year-on-year there was a decrease of 0.42 %. The biggest contribution within taxes with an environmental aspect towards GDP was from energy tax.
Medzinárodné porovnanie