1. DG TAXUD role in environmental statistics
Task Force on Environmental transfers
18 October 2011, Stockholm
Prepared by: Mayya Hristova, DG TAXUD

2. Outline Publication "Taxation Trends in the European Union“
Source of the data
Classification of environmentally related taxes
Revenue from environmentally related taxes

3. 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

4. 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 !

5. National Tax List

6. 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)

7. 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

8. Environmental tax revenues by Member State and type of tax, 2009, in % of GDP

9. Trends in environmental tax revenues, 2000-2009, % of GDP

10. Evolution of the structure of environmental taxes, 2000-2009

11. More information available on:
DG TAXUD webpage
Full text of the report
Presentation of main results
Country profiles
Revenue data by individual tax
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