MONET 2030: Environmental taxes


SDG 12: Ensure sustainable consumption and production patterns

Significance of the indicator
The indicator shows the ratio between income tax revenue and revenue from environmentally related taxes.

A more ecological tax system can be achieved by taxing environmentally damaging goods and services at a higher rate, in keeping with the “polluter pays” principle and at the same time encouraging growth and jobs by lowering income tax rates. A reduction in the ratio between income tax revenue and revenue from environmentally related taxes corresponds to the growing relative importance of environmental taxation in relation to revenue taxation and is, therefore, a step towards sustainable development.

International comparability
In its sustainable development indicators’ system, Eurostat uses an indicator that measure the percentage of environmental taxes in total tax revenue. However, it is always difficult to compare the tax systems of several countries due to differences in their taxation practices.


Tables

Methodology

The indicator shows the ratio between income tax revenue and revenue from environmentally related taxes. It shows how their relative importance has changed. Data come from the monetary environmental accounts and the national accounts established by the Federal Statistical Office.

Principles

9a Market as economic order
Goods allocation should primarily be by free market means. If the market fails or in the case of goods primarily in the public interest (merit goods), intervention in the free market is justified.

9b Genuine costs and principle of polluter-pays
Prices should reflect the scarcity of natural resources and sinks and include external costs. The "polluter pays" principle should be applied consistently.

9c Market intervention that conforms to the system
In the case of market intervention, market-economy tools should be chosen above all others. 

Contact

Federal Statistical Office Section Environment, Sustainable Development, Territory
Espace de l'Europe 10
CH-2010 Neuchâtel
Switzerland

Contact

Remark

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