Environmental taxes are regarded as an economic instrument for controlling pollution and managing resources, and they are conceived to influence the behaviour of business subjects, producers and consumers.
In 2021, revenue from environmental taxes amounted to RSD 243 932.6 mill, presenting the increase of 12% relative to 2020. The greatest share in revenue structure related to energy taxes 87.4% and taxes on transport 6.9%, while taxes on pollution and resources participated with 4.2% and 1.5%, respectively.
From the perspective of the entities paying the taxes, the largest share of taxes in 2021 was paid by production units, 61.1%, while the share of households as consumers in total revenue amounted to 38.8%.
The rest of revenue was recorded as not allocated. In 2021, share of environmental tax revenues in GDP was 3.9%, while the share of environmental tax revenues in total taxes and social contributions amounted to 9.8%.
1. Environmental tax revenues, by types of taxes
| RSD mill. | Structure, % | |||
|---|---|---|---|---|
| 2020 | 2021 | 2020 | 2021 | |
| Total | 217890.6 | 243932.6 | 100,0 | 100,0 |
| Energy taxes | 189557.9 | 213208.8 | 87.0 | 87.4 |
| Transport taxes | 16275.1 | 16898.1 | 7.5 | 6.9 |
| Pollution taxes | 9069.1 | 10171 | 4.2 | 4.2 |
| Resource taxes | 2988.5 | 3654.7 | 1.4 | 1.5 |
2. Structure of environmental tax revenues from the perspective of the entities paying the taxes
| 2020 | 2021 | |
|---|---|---|
| Total | 100,0 | 100,0 |
| Production units | 61.0 | 61.1 |
| Households, consumers | 38.9 | 38.8 |
| Not allocated | 0.0 | 0.1 |
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METHODOLOGICAL EXPLANATIONS
Methodological explanations of income from environmental taxes are available on the website of the Statistical Office of the Republic of Serbia https://data.stat.gov.rs/Metadata/25_Zivotna%20sredina/Html/25030302_ESMS_G0_2019_3.html.
Data series of income from environmental taxes are obtainable on the website of the Statistical Office of the Republic of Serbia, in data base http://data.stat.gov.rs/?caller=SDDB&languageCode=en-US.
Starting from 1999 the Statistical Office of the Republic of Serbia has not at disposal and may not provide available certain data relative to AP Kosovo and Metohia and therefore these data are not included in the coverage for the Republic of Serbia (total).