Scientific paper ID 1979 : 2020/3

The paper reviews environmental tax as one of the cross-point between environmental accounting and the National Accounts System (SNA), based on the concept that the SNA itself is an intersection between 3 scientific fields - accounting, statistics and macroeconomics.

The types of environmental taxes are characterized in the context of the ESA 2010, with some guidelines for analytical review of environmental tax revenues in EU MS, as well as specifically to revenues from transport environmental taxes.

The macroeconomic impact of the potential increase in environmental tax rates for the single European area is under serious consideration. In general, the high levels of income taxation in the EU, together with the relatively low tax burden of various other taxes, including environmental, are considered an opportunity to shift the tax burden from labor income to more adequate environmental taxation.