DG TAXUD role in environmental statistics Task Force on Environmental transfers 18 October 2011, Stockholm Prepared by: Mayya Hristova, DG TAXUD
Outline Publication "Taxation Trends in the European Union“ Source of the data Classification of environmentally related taxes Revenue from environmentally related taxes
Publication "Taxation Trends in the European Union“ Joint ESTAT/TAXUD publication Detailed statistical and economic analysis of the tax systems of the EU, Iceland and Norway. Data presented within a unified statistical framework (ESA95) ! Breakdown of tax revenues by economic function - consumption, labour or capital Important section on environmental tax data
Data source – ESA95 Transmission Programme Table 0900: Detailed tax receipts by subsector National Tax List (NTL): Full detail of the national classification of taxes and social contributions We use this to classify taxes by economic function We use this to identify environmental taxes !
National Tax List
How do we classify environmental taxes ? Classification based on guidelines in: "Environmental taxes – a statistical guideline" (European Commission 2001b) and “Taxation trends in the EU” We consult with: delegates of the DG TAXUD working group “Structures of the Taxation Systems” Eurostat We allocate to one of three groups: Energy transport use of fuels Transport (excl. fuel) Pollution and resources (one combined category)
Workflow Step 1. Transmission of NTL National Statistical Office Step 2. Validation of NTL Eurostat Working Group “Structures of the Taxation Systems” Step 3. Identification of environmental taxes in the NTL DG TAXUD Step 4. Computation of environmental tax revenue and publishing results “Taxation Trends” report
Environmental tax revenues by Member State and type of tax, 2009, in % of GDP
Trends in environmental tax revenues, 2000-2009, % of GDP
Evolution of the structure of environmental taxes, 2000-2009
More information available on: DG TAXUD webpage http://ec.europa.eu/taxtrends Full text of the report Presentation of main results Country profiles Revenue data by individual tax Contact by email taxud-structures@ec.europa.eu