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Tax accounts related to the environment

Summary/Abstract: Environmentally related tax accounts are one of the European Environmental Economic Accounts included into Regulation (EU) No. 691/2011 of the European Parliament and the Council of 6 July 2011 on European environmental economic accounts. According to Regulation mentioned above, Member States of the UE are obliged to transmit data on environmental taxes accounts in 2013 for the first time. Some countries, including Poland, have received derogation allowing to transmit data for the first time in 2015. In 2012 and 2013 the pilot project Environmental economic accounts: module for environmental taxes accounts was carried out by Central Statistical Office to prepare for the first data transmission. The main goal of the project was to establish the methodology for compiling environmentally related tax accounts as well as to collect data on Eurostat's questionnaire. This article presents the main stages of the project.

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