Environmental and energy taxes
Producer: Statistics Finland
Homepage: http://
www.stat.fi/til/yev/index_en.html
Main topic: Environment and Natural
Resources
Related topics: Energy
Official Statistics of Finland (OSF): Yes
European Statistical System (ESS): Yes
Description
These statistics on environment-related taxes and charges describe the amounts and shares of total tax revenues of the environmental taxes and charges collected by the public sector. They contain data on both environment-related taxes and charges and on certain environment-related royalties. The statistics on environment-related taxes and charges are produced within a unified international statistical framework as defined by bodies like the OECD and Eurostat, the Statistical Office of the European Communities. The co-operatively developed and approved statistical framework facilitates the collection and comparison of internationally harmonised data. In the statistics on environmental taxes by industry, environmental taxes are presented according to the industrial classification used in national accounts. In this way, the data on taxes can be connected direct to various monetary variables of national accounts.
Data content
The point of departure in defining environment-related taxes is that they must be directed at some measurable physical quantity that has a harmful effect on the environment. The central issue is the basis of taxation. According to the definition, all energy taxes and vehicle taxes are environment-related taxes. Included are also taxes levied on packaging, taxes and charges on fertilisers and pesticides, oil waste and pollution charges, water protection charges and waste tax. Municipal waste, water and waste water charges are included in the statistics as their own separate items. In accordance with the international practice, the statistics are compiled from data on made payments. In other words, the taxes and charges are recorded for the year in which they are actually paid. The data are public.
Classifications used
Tax types, Fuel classification
Data collection methods and data sources
The data are mainly based on Statistics Finland’s statistics on government finances, and the statistics and data of Customs, the State Treasury, the Finnish Transport Safety Agency and some other public administration bodies.
Updating frequency
Annually
Time of completion or release
October
Time series
Data collected in accordance with the current statistical methodology are available from 1980 onwards.
Keywords
energy tax, environmental economics, environmentally related taxes, pigouvian tax, taxation, vehicle tax
Contact information
http://tilastokeskus.fi/til/yev/yht_en.html
Last updated 22.08.2018