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.
The account monitors four types of taxes:
Energy taxes include transport fuel tax, tax on energy production and on energy products used for transport as well as stationary purposes. The most important energy products for transport purposes are petrol and diesel.
Transport taxes (excluding transport fuel) refer to taxes related to the ownership and use of motor vehicles.
Pollution taxes include fees on estimated/measured air and water emissions, as well as solid waste management.
Resource taxes refer to the extraction or use of natural resources, such as water, forests, wildlife (flora & fauna), etc., as the corresponding activities result in natural resources consumption.
In 2024, revenue from environmental taxes amounted to RSD 304 911 mill, presenting the increase of 13.9% relative to 2023. The greatest share in revenue structure related to energy taxes 86.8% and taxes on transport 7.1%, while taxes on pollution and resources participated with 4.7% and 1.4%, respectively.
From the perspective of the entities paying the taxes, the largest share of taxes in 2024 was paid by production units, 60.9%, while the share of households as consumers in total revenue amounted to 39.0%. The rest of revenue was recorded as "not allocated".
In 2024, share of environmental tax revenues in GDP was 3.7%, while the share of environmental tax revenues in total taxes and social contributions amounted to 8.5%.
1. Environmental tax revenues, by types of taxes
| RSD mill. | Structure, % | |||
|---|---|---|---|---|
| 2023 | 2024 | 2023 | 2024 | |
| Total | 267781.9 | 304911.3 | 100,0 | 100,0 |
| Energy taxes | 235374.6 | 264668.6 | 87.9 | 86.8 |
| Transport taxes | 19766.3 | 21590.5 | 7.4 | 7.1 |
| Pollution taxes | 9195.0 | 14394.2 | 3.4 | 4.7 |
| Resource taxes | 3446.0 | 4258.1 | 1.3 | 1.4 |
2. Structure of environmental tax revenues from the perspective of the entities paying the taxes
| 2023 | 2024 | |
|---|---|---|
| Total | 100,0 | 100,0 |
| Production units | 61.5 | 60.9 |
| Households, consumers | 38.4 | 39.0 |
| Not allocated | 0.1 | 0.0 |
More tables for this topic:
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).