1. WG Environmental Expenditure Statistics
Environmental Taxes
Unit E3 – Environmental Statistics and Accounts
Luxembourg, 25 March 2009

2. Contents Environmental taxes by economic activities:
Results from data collection 2008 on Environmental taxes by economic activities
2009 data collection and Conclusions
Environmental tax revenues
General description
Implicit tax rate on energy
Shares of tax category for EU-27,
Environmental taxes as % of GDP
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Environmental taxes

3. Results from data collection 2008 on Environmental taxes by economic activities
Data collection was launched on 31 October 2008
Tables were sent to EU 27 and EFTA countries
Deadline: 31 December 2008
Data reports received from 15 countries(14 member states + Liechtenstein). Norway is expected soon.
Validation and publication of data: before this summer
Comparison between the available data sources (NA, OECD and Standard Tables): during this summer
SIF planned by the end of 2009
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Environmental taxes

4. *Bulgaria- year 2004
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Environmental taxes

5. March 2009
Environmental taxes

6. 2009 Data collection and Conclusions
Preparation work will start very soon at Eurostat
Standard Tables are going to be send in October 2009
Will cover the period
Latest date for sending the data will be end of December 2009
Change into NACE 2: Eurostat propose that 2009 data collection will be based on NACE Rev.1.1
Coverage of data: improved through 2008 data collection
Coverage of data for 2009 data collection: expected to improve more based on the results from Grants 2007
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Environmental taxes

7. Environmental Tax Revenues
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8. Environmental Tax Revenues
3 different groups of Env Tax Revenues available:
Energy
Transport
Pollution / Resources
Presented also as % of GDP and % of total taxation
Aggregates of EU27 available until 2006
Figures are provided by DG TAXUD (published in: Taxation Trends Report)
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Environmental taxes

9. Environmental Tax revenues
Implicit Tax Rate on Energy
SI and SDI
Ration between tax revenues and final energy consumption
Figures are provided by DG TAXUD (published in: Taxation Trends Report)
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Environmental taxes

10. Environmental Tax Revenues, EU-27, 2004-2006
Energy taxes % % %
Transport taxes % % %
Pollution and resource taxes 4% % %
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11. Environmental taxes as % of GDP (in 2006)
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12. Thank you for your attention
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Environmental taxes