Methodological Guidelines for Environmentally Related Tax Revenue Accounts
This report presents the OECD methodological guidelines for compiling Environmentally
Related Tax Revenue accounts. The guidelines are in line with the System of Environmental
Economic Accounting and ensure consistency with national and international data sources
and manuals. The OECD guidelines are based on those of Eurostat with refinements and
additional memo items. First, revenue from greenhouse gas taxes is split into two
sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related
part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance
the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes
on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated
VAT levied on environmentally related tax bases. The practical application of these
guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented
in the 2019 and 2021 rounds of data collection from OECD member and partner countries.
The results show that it is feasible to compile the accounts, including the refinements
and the additions outlined in this document, across OECD and beyond.