Eurostat

Current taxes on income, wealth, etc. (ESA 2010 code D.5) cover all compulsory, unrequited payments, in cash or in kind, levied periodically by general government and by the rest of the world on the income and wealth of institutional units, and some periodic taxes which are assessed neither on that income nor that wealth. In ESA 2010, current taxes on income, wealth, etc. are divided into taxes on income and other current taxes.

The indicator measures the total amount of energy tax revenue in millions of euro for all NACE activities plus households, non-residents and not allocated. This shows the size that the energy taxes take in absolute (currency) terms, to complement the share of energy taxes paid by paying sector. Energy taxes are one of the four tax categories that make up environmental taxes (the other three being pollution taxes, resource taxes (excluding taxes on oil and gas extraction) and transport taxes). As per environmental taxes, the energy tax base is a physical unit of something that has a proven specific negative impact on the environment, but it is restricted to certain items that are concerning the energy sector, which also includes CO2 taxes.

The indicator measures the percentage of energy taxes that are raised against seven paying sectors as a proportion of the total amount of tax revenue raised from energy taxes. The seven sectors are: Households, Industry (except Construction), Construction, Wholesale and retail trade and repair of motor vehicles and motorcycles, Transportation and storage, Services (except wholesale and retail trade, transportation and storage), and Agriculture, forestry and fishing. Energy taxes are one of the four tax categories that make up environmental taxes (the other three being pollution taxes, resource taxes (excluding taxes on oil and gas extraction) and transport taxes). As per environmental taxes, the energy tax base is a physical unit of something that has a proven specific negative impact on the environment, but it is restricted to certain items that are concerning the energy sector, which also includes CO2 taxes.

The indicator is presented in two ways. Firstly, as the proportion of environmental tax revenues in total revenues from all taxes and social contributions. This evidences the different taxation splits that Member States have between environment and other factors such as labour and capital. Secondly, the indicator is presented as the proportion of environmental tax revenues in Gross Domestic Product (GDP). This allows a comparison of environmental taxation between Member States taking into account the size of the different national economies.

Definition of an environmental tax (Regulation (EU) N° 691/2011) An environmental tax is a tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax. Eurostat collects data on environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activities (tax payers) using the NACE classification for production activities plus households and non-residents. Eurostat with the European Commission's Directorate General for Taxation and Customs Union also produces annually an analysis of each tax listed in the national accounts of European countries including: - assigning an economic function to each tax; - attributing an environmental code to the environmental taxes (E for Energy, T for Transport, P for Pollution, RS for Resource). These function and environmental codes are reported by countries in their national tax list (NTL) and are validated by Eurostat. Efforts are made to ensure full consistency of the data on environmental taxes by economic activities and revenue data based on the national tax lists even if some discrepancies remain for some countries.

Definition of an environmental tax (Regulation (EU) N° 691/2011) An environmental tax is a tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax. Eurostat collects data on environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activities (tax payers) using the NACE classification for production activities plus households and non-residents. Eurostat with the European Commission's Directorate General for Taxation and Customs Union also produces annually an analysis of each tax listed in the national accounts of European countries including: - assigning an economic function to each tax; - attributing an environmental code to the environmental taxes (E for Energy, T for Transport, P for Pollution, RS for Resource). These function and environmental codes are reported by countries in their national tax list (NTL) and are validated by Eurostat. Efforts are made to ensure full consistency of the data on environmental taxes by economic activities and revenue data based on the national tax lists even if some discrepancies remain for some countries.

This indicator is defined as the ratio between energy tax revenues and final energy consumption calculated for a calendar year. Energy tax revenues are measured in euro 2010 (deflated with the gross market produck implicit deflator) and the final energy consumption in TOE (tonnes of oil equivalent), therefore the ITR on energy is measured in EUR per TOE.  This is a Sustainable Development Indicator (SDI). It has been chosen for the assessment of the progress towards the objectives and targets of the EU Sustainable Development Strategy.  tsdcc360´s table: Eurobase > Tables by themes > Environment and energy > Energy > Energy Statistics Main indicators > Implicit tax rate on energy (tsdcc360)

The implicit tax rate on employed labour is defined as the sum of all direct and indirect taxes and employees' and employers' social contributions levied on employed labour income divided by the total compensation of employees working in the economic territory increased by taxes on wage bill and payroll. The ITR on labour is calculated for employed labour only (so excluding the tax burden falling on social transfers, including pensions). The implicit tax rate on labour should be seen as a summary measure that approximates an average effective tax burden on labour income in the economy. Source: Structures of the taxation systems in the European Union

Detailed tax and social contribution receipts by type of tax or social contribution and by sub-sector of general government, notified by national authorities in line with Table 0900 of the ESA 95 transmission programme. Data are presented in euro/ECU, national currency units and as percentages of GDP. Geographic coverage: EU and euro area, Norway, Switzerland and Iceland. Main sources of data: National authorities.

18.1. Source data

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Information on net earnings (net pay taken home, in absolute figures) and related tax-benefit rates (in %) complements gross‑earnings data with respect to disposable earnings. The transition from gross to net earnings requires the deduction of income taxes and employee's social security contributions from the gross amounts and the addition of family allowances, if appropriate. The amount of these components and therefore the ratio of net to gross earnings depend on the individual situation. A number of different family situations are considered, all referring to an average worker. Differences exist with respect to marital status (single vs. married), number of workers (only in the case of couples), number of dependent children, and level of gross earnings, expressed as a percentage of the gross earnings of an average worker (AW).  All the data are based on a widely acknowledged model developed by the OECD, which figures are obtained from national sources. The collection contains, for selected situations, data for the following variables and indicators : a)      gross and net earnings, including the transition components "income taxes", "employee's social security contributions" and "family allowances", if appropriate; b)      tax rate, defined as the income tax on gross wage earnings plus the employee's social security contributions less universal cash benefits, expressed as a percentage of gross wage earnings; c)      tax wedge on labour costs, defined as income tax on gross wage earnings plus the employee's and the employer's social security contributions, expressed as a percentage of the total labour costs of the earner. The total labour costs of the earner are defined as his/her gross earnings plus the employer's social security contributions plus payroll taxes (where applicable). The tax wedge on labour costs structural indicator is available only for single persons without children earning 67% of the AW. d)      unemployment trap, measuring the percentage of gross earnings which is taxed away through higher tax and social security contributions and the withdrawal of unemployment, and other, benefits when an unemployed person returns to employment. This structural indicator is available only for single persons without children earning 67% of the AW when in work. e)      low wage trap, measuring the percentage of gross earnings which is taxed away through the combined effects of income taxes, social security contributions and any withdrawal of benefits when gross earnings increase from 33% to 67% of AW. This structural indicator is available for single persons without children and one-earner couples with two children.

Information on net earnings (net pay taken home, in absolute figures) and related tax-benefit rates (in %) complements gross‑earnings data with respect to disposable earnings. The transition from gross to net earnings requires the deduction of income taxes and employee's social security contributions from the gross amounts and the addition of family allowances, if appropriate. The amount of these components and therefore the ratio of net to gross earnings depend on the individual situation. A number of different family situations are considered, all referring to an average worker. Differences exist with respect to marital status (single vs. married), number of workers (only in the case of couples), number of dependent children, and level of gross earnings, expressed as a percentage of the gross earnings of an average worker (AW).  All the data are based on a widely acknowledged model developed by the OECD, which figures are obtained from national sources. The collection contains, for selected situations, data for the following variables and indicators : a)      gross and net earnings, including the transition components "income taxes", "employee's social security contributions" and "family allowances", if appropriate; b)      tax rate, defined as the income tax on gross wage earnings plus the employee's social security contributions less universal cash benefits, expressed as a percentage of gross wage earnings; c)      tax wedge on labour costs, defined as income tax on gross wage earnings plus the employee's and the employer's social security contributions, expressed as a percentage of the total labour costs of the earner. The total labour costs of the earner are defined as his/her gross earnings plus the employer's social security contributions plus payroll taxes (where applicable). The tax wedge on labour costs structural indicator is available only for single persons without children earning 67% of the AW. d)      unemployment trap, measuring the percentage of gross earnings which is taxed away through higher tax and social security contributions and the withdrawal of unemployment, and other, benefits when an unemployed person returns to employment. This structural indicator is available only for single persons without children earning 67% of the AW when in work. e)      low wage trap, measuring the percentage of gross earnings which is taxed away through the combined effects of income taxes, social security contributions and any withdrawal of benefits when gross earnings increase from 33% to 67% of AW. This structural indicator is available for single persons without children and one-earner couples with two children.

Information on net earnings (net pay taken home, in absolute figures) and related tax-benefit rates (in %) complements gross‑earnings data with respect to disposable earnings. The transition from gross to net earnings requires the deduction of income taxes and employee's social security contributions from the gross amounts and the addition of family allowances, if appropriate. The amount of these components and therefore the ratio of net to gross earnings depend on the individual situation. A number of different family situations are considered, all referring to an average worker. Differences exist with respect to marital status (single vs. married), number of workers (only in the case of couples), number of dependent children, and level of gross earnings, expressed as a percentage of the gross earnings of an average worker (AW).  All the data are based on a widely acknowledged model developed by the OECD, which figures are obtained from national sources. The collection contains, for selected situations, data for the following variables and indicators : a)      gross and net earnings, including the transition components "income taxes", "employee's social security contributions" and "family allowances", if appropriate; b)      tax rate, defined as the income tax on gross wage earnings plus the employee's social security contributions less universal cash benefits, expressed as a percentage of gross wage earnings; c)      tax wedge on labour costs, defined as income tax on gross wage earnings plus the employee's and the employer's social security contributions, expressed as a percentage of the total labour costs of the earner. The total labour costs of the earner are defined as his/her gross earnings plus the employer's social security contributions plus payroll taxes (where applicable). The tax wedge on labour costs structural indicator is available only for single persons without children earning 67% of the AW. d)      unemployment trap, measuring the percentage of gross earnings which is taxed away through higher tax and social security contributions and the withdrawal of unemployment, and other, benefits when an unemployed person returns to employment. This structural indicator is available only for single persons without children earning 67% of the AW when in work. e)      low wage trap, measuring the percentage of gross earnings which is taxed away through the combined effects of income taxes, social security contributions and any withdrawal of benefits when gross earnings increase from 33% to 67% of AW. This structural indicator is available for single persons without children and one-earner couples with two children.

The 'unemployment trap' measures what percentage of the gross earnings (after moving into employment) is 'taxed away' by the combined effects of the withdrawal of benefits and higher tax and social security contributions.

Information on net earnings (net pay taken home, in absolute figures) and related tax-benefit rates (in %) complements gross‑earnings data with respect to disposable earnings. The transition from gross to net earnings requires the deduction of income taxes and employee's social security contributions from the gross amounts and the addition of family allowances, if appropriate. The amount of these components and therefore the ratio of net to gross earnings depend on the individual situation. A number of different family situations are considered, all referring to an average worker. Differences exist with respect to marital status (single vs. married), number of workers (only in the case of couples), number of dependent children, and level of gross earnings, expressed as a percentage of the gross earnings of an average worker (AW).  All the data are based on a widely acknowledged model developed by the OECD, which figures are obtained from national sources. The collection contains, for selected situations, data for the following variables and indicators : a)      gross and net earnings, including the transition components "income taxes", "employee's social security contributions" and "family allowances", if appropriate; b)      tax rate, defined as the income tax on gross wage earnings plus the employee's social security contributions less universal cash benefits, expressed as a percentage of gross wage earnings; c)      tax wedge on labour costs, defined as income tax on gross wage earnings plus the employee's and the employer's social security contributions, expressed as a percentage of the total labour costs of the earner. The total labour costs of the earner are defined as his/her gross earnings plus the employer's social security contributions plus payroll taxes (where applicable). The tax wedge on labour costs structural indicator is available only for single persons without children earning 67% of the AW. d)      unemployment trap, measuring the percentage of gross earnings which is taxed away through higher tax and social security contributions and the withdrawal of unemployment, and other, benefits when an unemployed person returns to employment. This structural indicator is available only for single persons without children earning 67% of the AW when in work. e)      low wage trap, measuring the percentage of gross earnings which is taxed away through the combined effects of income taxes, social security contributions and any withdrawal of benefits when gross earnings increase from 33% to 67% of AW. This structural indicator is available for single persons without children and one-earner couples with two children.

Taxes on production and imports (ESA 2010 code D.2) consist of compulsory, unrequited payments, in cash or in kind which are levied by general government, or by the institutions of the European Union, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land, buildings or other assets used in production. Such taxes are payable irrespective of profits made. In ESA 2010, taxes on production and imports comprise taxes on products and other taxes on production.

Taxes and subsidies on products are current unrequited payments to or from general government or the Institutions of the European Union that are payable per unit of some good or service produced or transacted. The tax or subsidy may be a specific amount of money per unit of quantity of a good or service, or it may be calculated ad valorem as a specified percentage of the price per unit or value of the goods and services produced or transacted.