Methodological Guidelines for Environmentally Related Tax Revenue Accounts.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author, issuing body.

Language:

English

Subjects (All):

Environmental policy--International cooperation.

Environmental policy.

Taxation--Law and legislation.

Taxation.

Physical Description:

1 online resource (31 pages)

Edition:

1st ed.

Place of Publication:

Paris : Organization for Economic Cooperation & Development, 2023.

Summary:

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.

Contents:

Foreword

Executive summary

1. Introduction

2. Methodological guidelines for compiling ERTR accounts

2.1. Definition of a tax

2.2. Identifying environmentally related taxes and deriving ERTR

2.3. Allocating ERTR to tax base categories

2.4. Allocating ERTR to industries and households

2.5. The type of tax incidence used for ERTR accounts

2.6. Treating non-residents

2.7. Allocating ERTR to calendar years

2.8. Allocating ERTR to different levels of governments

2.9. Summary of refinements and additions relative to existing approaches

3. Conclusions and next steps

References

Notes

Annex A. Accounting for taxes on natural resource extraction

Annex B. Practical compilation guide Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

92-64-55630-3

OCLC:

1434177150