Concept selected: Environmental taxes
- Definition
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These are the taxes whose taxable base consists of a physical unit (or the like) of some material that has a proven and specific negative effect on the environment. This excludes value-added-type taxes, and includes the following types of tax: Taxes on energy, Taxes on transport, Taxes on pollution, Taxes on resources
- Source
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Manual Environmental taxes. A statistical guide, 2001, EUROSTAT
- Topic
- Statistical operations (links to the Inventory of Statistical Operations)
- Concepts associated
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There are no related concepts