Environmental Taxes and Charges, 2019 – Provisional Data

Data series for the four main categories of the environmental tax revenues and environmental charges are presented for the Republic of Croatia in the period from 2010 to 2019. Tax revenues from energy taxes in 2019 increased by 3.3% compared to 2018 and by 53.1% compared to 2010. Tax revenues from transport taxes in 2019 increased by 3.3% compared to 2018 and by 15.1% compared to 2010. Tax revenues from pollution taxes in 2019 decreased by 65.7% compared to 2018 and by 91.1% compared to 2010. Tax revenues from taxes on resources in 2019 increased by 77.3% compared to 2018 and by 133.2% compared to 2010.

Final data will be available in the database on 23 December 2021.

NOTES ON METHODOLOGY

Source and methods of data collection

The First Release is prepared on the basis of the Report on Own Income and Revenues in the Government, County and Town/Municipal Budgets (P-1 form) and the Report on Payments and Arrangement of Joint Budget Incomes, Particular Institutions and Trade Companies Owned by the Republic of Croatia and Incomes for Other Public Needs (P-2 and P-3 form) of the Financial Agency, as well as on the data of the Environment Protection and Energy Efficiency Fund.

Definitions

Environmental tax is a tax with a physical unit (or its proxy) as a base of something that has a proven, specific negative impact on the environment.

Environmental charges are the same as fees and are defined as compulsory, non-refundable payments to the general government or to bodies outside the general government such as environment protection funds or water management. Payments for services are considered to be fees.

Environmental tax revenue means the revenue collected from taxes within particular environmental categories (energy taxes, transport taxes, pollution taxes and taxes on resources).

Energy taxes include taxes on energy products used for both transport and stationary purposes. The most important energy products for transport purposes are petrol and diesel. Energy products for stationary use include fuel oils, natural gas, coal and electricity. The CO₂ taxes are included under energy taxes rather than under pollution taxes. There are several reasons for this. First of all, it is often not possible to identify CO₂ taxes separately in tax statistics, because they are integrated with energy taxes, e.g. via differentiation of mineral oil tax rates. In addition, they are partly introduced as a substitute for other energy taxes and the revenue from these taxes is often large compared to the revenue from pollution taxes. This means that including CO₂ taxes in pollution taxes rather than in energy taxes would distort international comparisons. If they are identifiable, CO₂ taxes should be reported as a separate category next to energy taxes. SO₂ taxes may be subject to the same problem as CO₂ taxes.

Transport taxes include taxes related to the ownership and use of motor vehicles. Tax on other transport equipment (e.g. planes), and related transport services (e.g. duty on charter or scheduled flights) are also included here if they conform to the general definition of environmental taxes. The transport taxes may be "one-off" taxes related to imports or sales of the equipment or recurrent taxes such as an annual road tax. Taxes on petrol, diesel and other transport fuels are included in energy taxes.

Pollution taxes include taxes on measured or estimated emission to air and water, management of solid waste and noise. CO₂ taxes are an exception, since they are included in energy taxes as discussed above.

Taxes on resources include taxes linked to the extraction or to the use of natural resources, such as water, forests, wild flora and fauna. These activities deplete natural resources.

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Prepared by:
Darko Jukić, Gordana Lepčević, Željka Kovaček Čuklić and Bernarda Šimunić

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