Preskočit na obsah
Print   PDF

Taxes with environmental aspects

Last update of indicator 28.01.2020

Indicator definition

 

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).

Units

%

Metadata

Related policy documents and targets

Strategy, principles and priorities of state environmental policy of SR (1993)

In the environmental economics sector, the following goals have been set:
1. The specification of indicators of a set of employed and employable economic tools for solving environmental issues of SR, their regular monitoring and evaluation of their effectiveness.
2. Designing a conceptualisation of financial policy for the area of environment, merging of socio-economic and environmental interests, applying the philosophy of sustainable development.
3. Implementing of environmental parameters into the tax assessment and of a coefficient of environmental impacts into the system of national accounts.

 

Evaluation of the execution of the Measures of the government of SR for the execution of the Framework for a new way of financing environmental protection (2000)
In the document "Measures of the government of SR for the execution of the Framework for a new way of financing environmental protection" it is stated that within the system of applying economic tools to environmental protection it is required to work on mainly tax and finance tools.

 

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.


The SR government programme for 2016 – 2020 (2016)

In SR government programmeo for 2016 – 2020, the SR government states that it will support a sector of policies for decreasing social and regional differences. The programme further states that for a lasting increase in quality of life of the citizens of SR along with the increase in living standards necessitate a regulatory role of state which will coordinate short-term but also long-term deviations from the balance between economic, social and environmental development.  The government will support transition towards circular economy that will secure rational utilisation of resources, energy efficiency and decreasing of environmental impacts. The government views increasing of employment as a goal whose meeting requires coordination of departmental policies and which will be executed by the Ministry of Labour, Social Affairs and Family in line with the National employment strategy, among others.  In the area of implementation of environmental policy, the government commits to creating a new environmental strategy based on the principles of sustainable development.

Key question

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?

Key messages

  • The contribution of taxes with an environmental aspect towards GDP in Slovak Republic has been decreasing since 2017 and in 2018 it reached 2.48%.
  • The contribution of taxes with an environmental aspect towards total tax revenue in Slovak Republic has been decreasing since 2017 and in 2018 it reached 7.24%
  • Year-on-year, there was a decrease in the contribution of taxes with an environmental aspect towards GDP and in the contribution of taxes with an environmental aspect towards total tax revenue.
  • The biggest contribution within taxes with an environmental aspect towards GDP was from energy tax which in 2018 contributed 2.19%.
  • Slovak republic is among the EU countries with the lowest contribution of taxes with an environmental aspect towards GDP.
Change since 1990 Change since 2000 Last year change
emo_none emo_sad emo_smile
The indicator has been evaluated since 2006. The indicator has been evaluated since 2007. The share of taxes with environmental aspects in GDP decreased, and share of taxes with environmental aspects in total tax revenues decreased. Year on year, there was decreasing in the share of taxes with environmental aspects in GDP and the share of taxes with environmental aspects in total tax revenues.

Summary assessment

Detailed assessment

The contribution of taxes with an environmental aspect towards GDP during the assessment period follows a decreasing trend. The contribution of taxes with an environmental aspect towards total tax revenue in Slovak Republic during the assessment period follows a decreasing trend. Year-on-year, in 2018, there was a decrease in contribution of taxes with an environmental aspect towards GDP and towards total tax revenue. 



In 2018, the energy tax reached 1 971.54 mil. Euro and compared to 2010 it increased by 60.6%. Year-on-year, energy tax has increased by 3.9%. In 2018, transportation tax reached 232.57 mil. Eur and compared to 2008 it increased by 51.4 %. Year-on-year, the transportation tax increased by 4.2%. In 2018, the pollution tax reached 28.59 mil. Eur and compared to 2010 it decreased by 23.3%. Year-on-year, the pollution tax remained on the same level. In 2018, in total the taxes with an environmental aspect reached 2 208,7 mil. Eur and compared to 2010 they rose by 55.7%. Taxes with an environmental aspect rose by 2.8% year-on-year.

The contribution of energy tax towards GDP in 2018 was 2.19%, and compared to 2010 it rose by 0.39%. Year-on-year there was a decrease of 0.05%. The contribution of transportation tax towards GDP in 2018 was 0.26%, and compared to 2010 it rose by 0.04%. There was no change year-on-year. The contribution of pollution tax towards GDP in 2018 was 0.03%, and year-on-year there was no change. The total contribution of taxes with an environmental aspect towards GDP in 2018 was 2.48% of GDP, and year-on-year there was a decrease of 0.05%. The biggest contribution within taxes with an environmental aspect towards GDP was from energy tax.

The contribution of energy tax towards total tax revenue in 2018 reached 6.4% and compared to 2010 it rose by 0.03%. Year-on-year there was a decrease of 0.14%. The contribution of transportation tax towards total tax revenue in 2018 reached 0.75% and compared to 2010 it decreased by 0.11%. Year-on-year there was a decrease of 0.02% The contribution of pollution tax towards total tax revenue in 2018 reached 0.09% and compared to 2010 it decreased by 0.13%. Year-on-year there was no change. The total contribution of taxes with an environmental aspect towards total tax revenue in 2018 was 7.24% of GDP, and compared to 2010 there was a decrease of 0.21%. Year-on-year there was a decrease of 0.16% The biggest contribution within taxes with an environmental aspect towards total tax revenue was from energy tax.


 

International comparison

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: