ENVIRONMENTAL TAXES AND CHARGES, 2021 – Provisional Data

Data series for the four main categories of environmental tax revenues and environmental charges are presented for the Republic of Croatia in the period from 2012 to 2021.

Tax revenues from energy taxes in 2021 increased by 12.2% compared to 2020 and by 84.8% compared to 2012.

Tax revenues from transport taxes in 2021 increased by 3.5% compared to 2020 and by 8.7% compared to 2012.

Tax revenues from pollution taxes in 2021 decreased by 45.5% compared to 2020 and by 61.0% compared to 2012.

Tax revenues from taxes on natural resources in 2021 increased by 3.5% compared to 2020 and by 162.0% compared to 2012.

Final data will be available in the database on 8 September 2023.

NOTES ON METHODOLOGY

Sources and methods of data collection

Environmental taxes are based on the National Tax List (NTL).

The National Tax List is prepared on the basis of the Reports on Revenues and Expenditures, Income and Expenses (PR-RAS), Report on the Execution based on the General Ledger Accounts (T0710) of the Ministry of Finance, and the Report on Realised Income from Fees of the Environmental Protection and Energy Efficiency Fund (the part relating to pollution taxes).

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 and which is identified as a tax in ESA 2010.

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 also included in this category.

Transport taxes include taxes related to the ownership and use of motor vehicles, taxes on other transport equipment (e.g. planes) and related transport services (e.g. duty on charter or scheduled flights. 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.

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, since these activities deplete natural resources.

Abbreviations

Published by the Croatian Bureau of Statistics, Zagreb, Ilica 3, P. O. B. 80
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Persons responsible:
Edita Omerzo, Director of Spatial Statistics Directorate
Lidija Brković, Director General

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

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