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  1. FINANCE|taxation · ENVIRONMENT

    #621600

    IATE #1178933
    cáin chomhshaoil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ökologisch ausgerichtete Steuern
    de
    environmental tax | ecotax | eco-tax | green tax
    en
    Definition tax whose tax base is a physical unit (or a proxy of it) that has a proven specific negative impact on the environment Reference 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.
    Comment There are four subsets of these taxes: energy taxes, transport taxes, pollution taxes and resources taxes.