FINANCE|taxation · ENVIRONMENT
- cáin chomhshaoil Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- environmental tax | ecotax | eco-tax | green tax
- en
- Sainmhíniú tax whose tax base is a physical unit (or a proxy of it) that has a proven specific negative impact on the environment Tagairt United Nations, European Commission, International Monetary Fund, Organisation for Economic Co-operation and Development, World Bank, 2005, Handbook of National Accounting: Integrated Environmental and Economic Accounting 2003, Studies in Methods, Series F, No. 61, Rev.1, Glossary, United Nations, New York, paras 2.103 & 6.26.
- Nóta There are four subsets of these taxes: energy taxes, transport taxes, pollution taxes and resources taxes.