Définition
An environmental tax is characterized by its action on the costs of activities or the prices of products that have a negative effect on the environment ("internalization of the negative externality").
Environmental taxes are taxes, identified in National Accounts as a tax, that is to say compulsory, unrequited payments to government units or EU Institutions. The tax base is a physical unit (or approximation of a physical unit) of something that has a proven, negative impact on the environment.
Environmental taxes are definied by EU regulation N° 691/2011