E

Environmental Taxes by Economic Activity

APIVerified2/7ReferenceSubscribeNationalKey required

This API provides statistics on environmental taxes broken down by economic activity, compiled according to Eurostat's 2024 methodological guide on environmental taxes. An environmental tax is defined as a tax whose base is a physical unit, or proxy thereof, with a proven specific negative impact on the environment, as identified in the ESA2010 accounting framework. The data form part of European environmental economic accounts, satellite accounts to national accounts, and follow ESA2010's definition of taxes, meaning only payments classified as taxes in national accounts are included. This approach supports international comparability and aligns with the System of Environmental and Economic Accounting (SEEA).The environmental tax statistics are compiled based on Eurostat’s 2024 Environmental taxes - a statistical guide. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax". Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts, and definitions of the System of environmental and economic accounting (SEEA).