Environmental tax revenue years 2008-2023

On December 5^th 2024, Istat releases on IstatData, – ‘National accounts’ theme, ‘Environmental accounts/Environmental tax revenue’ sub-theme, the 2008-2023 time series on environmental tax revenue in Italy, broken down by tax category – energy, transport, pollution, resources – and taxpayer: economic activities (according to the hierarchical classification of economic activities, NACE Rev.2), households and non-residents.

The new time series takes into account innovations and improvements in methods and data sources; data are also consistent with the general revision of national accounts carried out in September 2024, agreed upon at European level ten years after the adoption of the new European System of Accounts (ESA 2010). To date the time series is available from 2008 onwards. Previously released data are available in the sections “National accounts – 2014 version” and “National accounts – 2019 version” of the data warehouse.

Environmental taxes, as part of the more general group of taxes, are compulsory payments to the government, where the benefits provided to the taxpayer are not directly linked to the payment. A tax is defined as an environmental tax if its base is ‘a physical unit (or a proxy of it) of something that has a proven, specific negative impact on the environment’. This approach, consistent with the international guidelines on environmental taxes, assigns primary importance to the tax base in deciding whether a tax is environmental or not, while the purpose stated by the tax legislator is not relevant. Hence, the revenue from environmental taxes can, in the legislation, be earmarked for environmental purposes or not. Environmental purposes cover environmental protection (including for example waste management and soil decontamination) as well as resource management (for example energy efficiency measures or production of electricity from renewable sources).

The time series are consistent with the ‘General Government aggregates and Accounts’ released on October 2024 on I.Stat – ‘National accounts’ theme, General Government statistics/Annual account/Taxes and social contributions by subsector’ sub-theme; General Government data are the main source for environmental tax revenue estimates. 

The time series are also available on I.Stat data warehouse, ‘National accounts’ theme, ‘Environmental accounts\Environmental protection expenditure’ sub-theme, that will operate alongside IstatData until the complete data transfer into the latter.

For information: Final demand, labour and capital input, environmental accounts Division

Angelica Tudini
tel. 06 4673.3136
tudini@istat.it

Ilaria Piscitelli
tel. 06 4673.3165
piscitelli@istat.it