Methodological Guidelines for Environmentally Related Tax Revenue Accounts:
This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are...
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| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2023
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond |
| Beschreibung: | 1 Online-Ressource (31 Seiten) 21 x 28cm |
| ISBN: | 9789264882157 9789264556300 9789264848115 |
| DOI: | 10.1787/d752d120-en |
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| 520 | |a This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond | ||
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| id | DE-604.BV050074557 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-09T19:00:24Z |
| institution | BVB |
| isbn | 9789264882157 9789264556300 9789264848115 |
| language | English |
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| spelling | Methodological Guidelines for Environmentally Related Tax Revenue Accounts Organisation for Economic Co-operation and Development Paris OECD Publishing 2023 1 Online-Ressource (31 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond Environment Taxation https://doi.org/10.1787/d752d120-en Verlag kostenfrei Volltext |
| spellingShingle | Methodological Guidelines for Environmentally Related Tax Revenue Accounts Environment Taxation |
| title | Methodological Guidelines for Environmentally Related Tax Revenue Accounts |
| title_auth | Methodological Guidelines for Environmentally Related Tax Revenue Accounts |
| title_exact_search | Methodological Guidelines for Environmentally Related Tax Revenue Accounts |
| title_full | Methodological Guidelines for Environmentally Related Tax Revenue Accounts Organisation for Economic Co-operation and Development |
| title_fullStr | Methodological Guidelines for Environmentally Related Tax Revenue Accounts Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Methodological Guidelines for Environmentally Related Tax Revenue Accounts Organisation for Economic Co-operation and Development |
| title_short | Methodological Guidelines for Environmentally Related Tax Revenue Accounts |
| title_sort | methodological guidelines for environmentally related tax revenue accounts |
| topic | Environment Taxation |
| topic_facet | Environment Taxation |
| url | https://doi.org/10.1787/d752d120-en |