Environment - Environmental tax account by tax type 1999–2023

Environmental taxes are taxes with a base that is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment. These include:
- energy taxes on energy production and on energy products used for both transport and stationary purposes (e.g. taxes on petrol or diesel, electricity consumption and production, and emissions of greenhouse gases – including proceeds from emission permits recorded as taxes in the national accounts)
- transport taxes related to the ownership and use of motor vehicles, although taxes on other transport and related transport services are also included (e.g. motor vehicle import or sales, registration of motor vehicles, flights and flight tickets)
- pollution taxes on the management of waste (including measured or estimated emissions to air excluding carbon dioxide, measured or estimated effluents to water, and waste collection treatment and disposal)
- resource taxes on raw materials, such as water abstraction, harvesting of biological resources, or extraction of minerals, oil, and gas.

Revised input data from the national accounts has revised the totals from 2011. Improved alignment to environmental tax account concepts has resulted in small revisions since 2008.

https://www.victoria.ac.nz/__data/assets/pdf_file/0004/1647859/WP10-Environmental-Taxation-and-Expenditure-in-NZ.pdf

Stats NZ had only produced environmental protection expenditure (EPE) accounts covering the years 2001-03 for the public sector. In February 2018, Stats NZ released updated EPE accounts for central and local government and a set of environmental tax accounts for the first time.

At URL provided, download 'Environmental tax account: 1999–2023'.

Environmental-economic accounts show how our environment contributes to our economy, the impacts of economic activity on our environment, and how we respond to environmental issues.

Environmental taxes and environmental protection expenditure are two key components of the System of Environmental Economic Accounts (SEEA) that have bearing for an understanding of the role of fiscal instruments in preserving, protecting, mitigating, and adapting to environmental change.

An assessment is first made on whether the tax base in each circumstance is something that has a negative environmental impact. The individual taxes are then allocated to industry. Where specific information is available, generally supplied by the administrative agency responsible for each tax. Where taxes are allocated using proportions derived from the annual enterprise survey, they are generally allocated at the total aggregated level within the national accounts systems.