Définition
Environmental tax revenues are the product of environmental taxes.
The tax revenues taken into account, come from the National Accounts. They do not count as tax revenue, payments which have a specific counterpart identified in the form of a service rendered by the sector of general government. This is the case, for example, of the tax and charge on household waste removal, which finance a specific public service provided to those liable for payment (management of municipal waste by the municipalities). Environmental tax revenues do not cover the entire field of environmental taxation. This also includes positive tax measures such as tax credits or subsidies for environmental purposes, other incentive instruments, which contribute to the environment preservation.
They are defined in the Regulation framework (EU) N° 691/2011, in the module on environmental taxes by economic activity.