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GODINA/ YEAR: LVII.
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ZAGREB,
25. RUJNA 2020./ 25 SEPTEMBER, 2020
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BROJ/ NUMBER:
6.1.6.
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CODEN POPCEA ISSN 1330-0350
POREZI I NAKNADE ZA OKOLIŠ U 2018.
ENVIRONMENTAL TAXES
AND CHARGES, 2018
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Prikazana
je serija podataka za četiri glavne kategorije poreznih prihoda i naknada
za okoliš za Republiku Hrvatsku od 2009. do 2018. Porezni prihodi od
energetskih poreza u 2018. viši su za 9,8% u odnosu na 2017. te za 62,9% u
odnosu na 2009. Prihodi od poreza vezanih za transport u 2018. manji su za
4,1% u usporedbi s 2017., a za 9,1% viši u odnosu na 2009. U odnosu na
2017. porezni prihodi vezani za onečišćivanje u 2018. viši su za 134,5%, a
u odnosu na 2009. niži za 79,4%. Porezni prihodi vezani za poreze za
prirodne resurse u 2018. viši su za 30,2% u odnosu na 2017., a za 52,4%
viši u odnosu na 2009.
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Data series for the four main categories of the environmental
tax revenues and environmental charges are presented for the Republic of
Croatia in the period from 2009 to 2018. Tax revenues from energy taxes in
2018 increased by 9.8% compared to 2017 and by 62.9% compared to 2009. Tax
revenues from transport taxes in 2018 decreased by 4.1% compared to 2017,
while they increased by 9.1% compared to 2009. Tax revenues from pollution
taxes in 2018 increased by 134.5% compared to 2017, while they decreased by
79.4% compared to 2009. Tax revenues from taxes on resources in 2018
increased by 30.2% compared to 2017 and by 52.4% compared to 2009.
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1. POREZNI
PRIHODI ZA OKOLIŠ I NAKNADE ZA OKOLIŠ PREMA KATEGORIJAMA1)
ENVIRONMENTAL
TAX REVENUES AND ENVIRONMENTAL CHARGES, BY CATEGORIES1)
kune
Kuna
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Porezni prihodi i naknade za okoliš prema
kategorijama za
Environmental tax revenues and environmental
charges, by categories, for
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energente
Energy
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transport
Transport
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onečišćenje
Pollution
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prirodne resurse
Resources
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2009.
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2009
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Porezni
prihodi za okoliš
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6
501 418 596
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2
827 968 888
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24
152 901
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46
520 507
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Environmental
tax revenues
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Naknade za
okoliš
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990
646
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2
822 283 571
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2
921 976 947
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1
826 415 453
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Environmental
charges
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2010.
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2010
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Porezni
prihodi za okoliš
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7
146 340 549
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2
767 414 799
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19
351 865
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53
893 812
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Environmental
tax revenues
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Naknade za
okoliš
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844
872
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758
829 947
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2
471 126 504
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1
867 351 007
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Environmental
charges
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2011.
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2011
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Porezni
prihodi za okoliš
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6
081 451 889
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2
788 775 768
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12
191 521
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49
360 994
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Environmental
tax revenues
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Naknade za
okoliš
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1
399 118
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25
336 289
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2
266 928 450
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1
810 827 031
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Environmental
charges
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2012.
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2012
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Porezni
prihodi za okoliš
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5
778 957 880
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2
625 465 595
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8
918 782
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50
656 018
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Environmental
tax revenues
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Naknade za
okoliš
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3
523 202
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23
017 776
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1
821 941 132
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1
565 971 995
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Environmental
charges
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2013.
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2013
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Porezni
prihodi za okoliš
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6
783 646 257
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2
635 081 972
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6
381 677
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51
029 940
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Environmental
tax revenues
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Naknade za
okoliš
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3
219 937
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18
392 924
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1
912 731 393
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1
809 839 489
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Environmental
charges
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2014.
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2014
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Porezni
prihodi za okoliš
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7
663 595 689
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2
817 000 525
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3
174 551
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53
943 546
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Environmental
tax revenues
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Naknade za
okoliš
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1
645 682
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25
484 082
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2
052 617 384
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2
068 366 598
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Environmental
charges
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2015.
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2015
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Porezni
prihodi za okoliš
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8
574 921 361
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2
817 048 576
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2
211 231
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52
270 300
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Environmental
tax revenues
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Naknade za
okoliš
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1
089 845
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27
941 597
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2
301 992 367
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2
129 907 606
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Environmental
charges
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2016.
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2016
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Porezni
prihodi za okoliš
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9
239 314 207
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2
949 739 372
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6
563 422
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53
201 067
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Environmental
tax revenues
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Naknade za
okoliš
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812
519
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20
499 688
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2
324 491 173
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2
143 440 866
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Environmental
charges
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2017.
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2017
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Porezni
prihodi za okoliš
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9
640 876 930
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3
216 904 890
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2
126 467
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54
442 870
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Environmental
tax revenues
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Naknade za
okoliš
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755
234
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44
953 405
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2
362 519 062
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2
099 760 862
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Environmental
charges
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2018.
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2018
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Porezni
prihodi za okoliš
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10
588 529 224
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3
084 118 600
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4
986 599
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70
897 997
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Environmental
tax revenues
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Naknade za
okoliš
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705
252
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32
789 374
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2
406 105 996
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2
181 163 989
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Environmental
charges
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1) Podaci su revidirani i nisu
usporedivi s prethodnim godinama.
1) Data
were revised and are not comparable to the data from previous years.
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METODOLOŠKA
OBJAŠNJENJA
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NOTES
ON METHODOLOGY
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Izvor
i metode prikupljanja podataka
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Source
and methods of data collection
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Ovo
Priopćenje sastavlja se na temelju Izvještaja o vlastitim prihodima i
primicima državnoga, županijskih i gradskih/općinskih proračuna (P-1) i
Izvještaja o uplati i rasporedu zajedničkih prihoda proračuna, određenih
ustanova i trgovačkih društava u vlasništvu Republike Hrvatske te prihoda
za druge javne potrebe (P-2 i P-3) Financijske agencije i podataka Fonda za
zaštitu okoliša i energetsku učinkovitost.
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This
First Release is prepared on the basis of the Report on Own Income and
Revenues in the Government, County and Town/Municipal Budgets (P-1 form)
and the Report on Payments and Arrangement of Joint Budget Incomes,
Particular Institutions and Trade Companies Owned by the Republic of
Croatia and Incomes for Other Public Needs (P-2 and P-3 form) of the
Financial Agency, as well as on the data of the Environment Protection and
Energy Efficiency Fund.
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Definicije
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Definitions
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Ekološki
porezi jesu
porezi
čija je porezna osnovica fizička jedinica (ili njezina zamjena) nečega što
ima dokazan, specifičan negativan učinak na okoliš.
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Environmental
tax is a tax with a physical unit (or its proxy) as a
base of something that has a proven, specific negative impact on the
environment.
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Ekološke
naknade
isto su što i pristojbe, a definiraju se kao obvezatna, neuzvraćena
plaćanja općoj državi ili tijelima izvan opće države kao što su fondovi za
zaštitu okoliša ili vodoprivreda. Pristojbe se smatraju plaćanjem za
usluge.
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Environmental
charges are the same as
fees and are defined as compulsory, non-refundable payments to the
general government or to bodies outside the general government such as
environment protection funds or water management. Payments for services are
considered to be fees.
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Porezni
prihod
za okoliš jest prihod prikupljen od poreza unutar pojedine okolišne
kategorije (porezi na energente, porezi na transport, porezi na onečišćenja
i porezi na prirodne resurse).
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Environmental
tax revenue means the revenue collected from taxes within particular
environmental categories (energy taxes, transport taxes, pollution taxes
and taxes on resources).
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Porezi
na energente skupina je koja uključuje poreze na energetske
proizvode koji se koriste za transport i za stacionarne svrhe. Najvažniji
energetski proizvodi za transport jesu benzin i dizel. Energetski proizvodi
za stacionarnu uporabu uključuju loživa ulja, prirodni plin, ugljen i
električnu energiju. Porezi na CO2 uključeni su u poreze na
energente, a ne u poreze na zagađivanje. Za to postoji nekoliko razloga.
Prije svega, često nije moguće identificirati poreze na CO2
odvojeno u statistici poreza zato što su integrirani s porezima na
energente, npr. preko diferencijacije poreznih stopa za mineralna ulja.
Osim toga, djelomično su uvedeni kao zamjena za druge poreze na energente,
a prihod od tih poreza često je velik u usporedbi s prihodima od poreza na
zagađivanje. To znači da bi uključivanje poreza na CO2 u poreze
na zagađivanje umjesto u poreze na energente iskrivilo međunarodne
usporedbe. Ako se mogu identificirati, porezi na CO2 trebali bi
biti prijavljeni kao posebna kategorija uz porez na energente. Kod poreza
na SO2 može postojati isti problem kao i kod poreza na CO2.
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Energy
taxes include taxes on energy products used for both
transport and stationary purposes. The most important energy products for
transport purposes are petrol and diesel. Energy products for stationary
use include fuel oils, natural gas, coal and electricity. The CO2
taxes are included under energy taxes rather than under pollution taxes.
There are several reasons for this. First of all, it is often not possible
to identify CO2 taxes separately in tax statistics, because they
are integrated with energy taxes, e.g. via differentiation of mineral oil
tax rates. In addition, they are partly introduced as a substitute for
other energy taxes and the revenue from these taxes is often large compared
to the revenue from pollution taxes. This means that including CO2
taxes in pollution taxes rather than in energy taxes would distort
international comparisons. If they are identifiable, CO2 taxes
should be reported as a separate category next to energy taxes. SO2
taxes may be subject to the same problem as CO2 taxes.
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Porezi
na transport skupina je koja uključuje poreze povezane s
vlasništvom nad motornim vozilima i njihovom upotrebom. Porezi na drugu
prijevoznu opremu (npr. avione) i povezane prijevozne usluge (npr. porez na
čarter-letove ili redovite letove) također su ovdje uključeni, kada
odgovaraju općoj definiciji ekoloških poreza. Porezi na transport također
mogu biti "jednokratni" porezi povezani s uvozom ili prodajom opreme
ili stalni porezi kao što je godišnji porez za ceste. Porezi na benzin,
dizel i druga goriva za transport uključeni su u poreze na energente.
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Transport
taxes include taxes related to the ownership and use of
motor vehicles. Tax on other transport equipment (e.g. planes), and related
transport services (e.g. duty on charter or scheduled flights) are also
included here if they conform to the general definition of environmental
taxes. The transport taxes may be "one-off"
taxes related to imports or sales of the equipment or recurrent taxes such
as an annual road tax. Taxes on petrol, diesel and other transport fuels
are included in energy taxes.
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Porezi
na onečišćenja skupina je koja uključuje poreze na
izmjerena ili procijenjena ispuštanja u zrak i vodu, gospodarenje krutim
otpadom i buku. Iznimka su porezi na CO2, koji su uključeni pod
poreze na energente, kako je prethodno navedeno.
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Pollution
taxes include taxes on measured or estimated emission to
air and water, management of solid waste and noise. CO2 taxes
are an exception, since they are included in energy taxes as discussed
above.
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Porezi
na prirodne resurse skupina je koja uključuje poreze koji se
odnose na vađenje ili korištenje prirodnih resursa poput vode, šuma, divlje
flore i faune. Te aktivnosti iscrpljuju prirodne resurse.
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Taxes
on resources include taxes linked to the extraction or
to the use of natural resources, such as water, forests, wild flora and
fauna. These activities deplete natural resources.
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Kratice
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Abbreviations
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CO2
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ugljikov
dioksid
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CO2
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carbon
dioxide
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ESA
2010
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Europski
sustav nacionalnih računa, verzija 2010.
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ESA
2010
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European System of Accounts, 2010 version
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SO2
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sumporov
dioksid
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SO2
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sulphur
dioxide
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Objavljuje Državni zavod za
statistiku Republike Hrvatske, Zagreb, Ilica 3, p. p. 80.
Published by the Croatian Bureau of
Statistics, Zagreb, Ilica 3, P. O. B. 80
Telefon/ Phone: +385
(0) 1 4806-111, telefaks/ Fax: +385 (0) 1 4817-666
Novinarski upiti/ Press
corner: press@dzs.hr
Odgovorne osobe:
Persons responsible:
Edita Omerzo, načelnica Sektora
prostornih statistika
Edita Omerzo, Director of Spatial
Statistics Directorate
Lidija Brković, glavna ravnateljica
Lidija Brković, Director General
Priredili: Darko Jukić, Gordana
Lepčević, Željka Čuklić i Bernarda Šimunić
Prepared by: Darko Jukić, Gordana
Lepčević, Željka Čuklić and Bernarda Šimunić
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