First Release

Year: LVIII.
Zagreb, 24 September 2021
OEN-2021-1-6

ISSN 1334-0557

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.

1. ENVIRONMENTAL TAX REVENUES AND CHARGES, BY CATEGORIES

  
  
Environmental tax revenues and charges, by categories, for
Energy Transport Pollution Resources
2010        
Environmental tax revenues 7 146 340 549 2 767 414 799 19 351 865 53 893 812
Environmental charges 844 872 758 829 947 2 471 126 504 1 867 351 007
2011        
Environmental tax revenues 6 081 451 889 2 788 775 768 12 191 521 49 360 994
Environmental charges 1 399 118 25 336 289 2 266 928 450 1 810 827 031
2012        
Environmental tax revenues 5 778 957 880 2 625 465 595 8 918 782 50 656 018
Environmental charges 3 523 202 23 017 776 1 821 941 132 1 565 971 995
2013        
Environmental tax revenues 6 783 646 257 2 635 081 972 6 381 677 51 029 940
Environmental charges 3 219 937 18 392 924 1 912 731 393 1 809 839 489
2014        
Environmental tax revenues 7 663 595 689 2 817 000 525 3 174 551 53 943 546
Environmental charges 1 645 682 25 484 082 2 052 617 384 2 068 366 598
2015        
Environmental tax revenues 8 574 921 361 2 817 048 576 2 211 231 52 270 300
Environmental charges 1 089 845 27 941 597 2 301 992 367 2 129 907 606
2016        
Environmental tax revenues 9 239 314 207 2 949 739 372 6 563 422 53 201 067
Environmental charges 812 519 20 499 688 2 324 491 173 2 143 440 866
2017        
Environmental tax revenues 9 640 876 930 3 216 904 890 2 126 467 54 442 870
Environmental charges 755 234 44 953 405 2 362 519 062 2 099 760 862
2018        
Environmental tax revenues 10 588 529 224 3 084 118 600 4 986 599 70 897 997
Environmental charges 705 252 32 789 374 2 406 105 996 2 181 163 989
2019        
Environmental tax revenues 10 941 386 023 3 185 802 570 1 712 779 125 703 582
Environmental charges 471 910 38 562 464 2 347 035 739 2 227 926 455

G-1 TAX REVENUES, BY CATEGORIES, 2010 – 2019

G-2 ENVIRONMENTAL CHARGES, BY CATEGORIES, 2010 – 2019

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.

 

Abbreviations  
CO2 carbon dioxide
SO2 sulphur dioxide

Published by the Croatian Bureau of Statistics, Zagreb, Ilica 3, P. O. B. 80.
Phone: (+385 1) 4806-111, Fax: (+385 1) 4817-666
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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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