Taxes and other duties

Environmentally related taxes are compulsory, unrequited payments, in cash, which are levied by general government. The taxed goods or services (known as the “tax bases”) have a proven, specific negative impact on the environment. The stated purpose of the tax, however, is not relevant.

Environmentally related taxes are not necessarily taxes in a legal sense or according to the national definition. Rather, they are taxes within the meaning of the European System of Accounts (ESA). As such, revenues from the national und European emissions trading systems, the Renewable Energy Act (EEG) surcharge, other charges included in the price of electricity and the contribution to the German National Petroleum Stockpiling Agency are also counted as taxes under the European System of Accounts.

In environmental-economic accounting, the tax revenue is recorded on an accrual basis, id est when the goods or services are received and not when the cash flow occurs. This method is in line with the European System of Accounts (ESA) and thereby enables the figures to be analysed in the context of other environmental and macroeconomic data.