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Environmentally related tax revenue accounts

<p style="text-align: justify; line-height: normal; background: white;"><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif; color: #182026;">This dataset presents the data collected from OECD and partner economies on environmentally related tax revenue accounts with a breakdown by tax-base category and industrial activity. Taxes levied on greenhouse gas (GHG) emissions are explicitly reported in two sub-categories: an energy related part (recorded as an energy tax) and a non-energy related part, such as certain GHG emissions related to landfills or agriculture (recorded as a pollution tax). Four "memo items" (i.e. information items that do not change the total) are included: (i) Certain land taxes; (ii) Taxes on oil and natural gas extraction; (iii) Taxes on the resource rent; (iv) Elevated value added taxes levied on environmentally related tax-bases. The OECD ERTR accounts are consistent with the existing data collection by Eurostat and are in line with the System of Environmental-Economic Accounting - Central Framework (SEEA-CF).</span></p> <p style="text-align: justify; line-height: normal; background: white;"><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif; color: #182026;">The dataset </span><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif; color: #182026;">is updated on a biennial basis</span><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif; color: #182026;">. For EU countries, it includes the information on ERTR accounts reported to Eurostat.</span></p> <p style="text-align: justify; line-height: normal; background: white;"><strong><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif; color: #182026;">Dataset release date:</span></strong><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif; color: #182026;"> 2026 July</span></p> <p style="line-height: normal; background: white;"><strong><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif; color: #182026;">Contact</span></strong><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif; color: #182026;">:&nbsp;</span><span style="color: black;"><a href="mailto:ENV.Stat@oecd.org"><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif;">ENV.Stat@oecd.org</span></a></span></p> <p style="line-height: normal; background: white;"><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif; color: #182026;">For further details on the dataset consult:<strong> </strong>OECD (2023),&nbsp;<em><a href="https://www.oecd.org/en/publications/methodological-guidelines-for-environmentally-related-tax-revenue-accounts_d752d120-en.html">Methodological Guidelines for Environmentally Related Tax Revenue Accounts</a></em>, OECD Publishing, Paris,&nbsp;</span><span style="color: black;"><a href="https://doi.org/10.1787/d752d120-en"><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif;">https://doi.org/10.1787/d752d120-en</span></a></span><span style="font-size: 10.5pt; font-family: 'Helvetica',sans-serif; color: #182026;">.</span></p>