Environmental taxes are regarded as an economic instrument for controlling pollution and managing resources, and they are conceived to influence the behaviour of business subjects, producers and consumers.

Value of revenue from environmental taxes was increased by 2.5 times in 2016, compared with 2008. Average annual increase of revenue from environmental taxes in the period 2008-2016 amounted to 12.4%.

In 2016, revenue from environmental taxes amounted to RSD 186 653.4 mill, presenting the increase of 11.6% relative to 2015. The greatest share in revenue structure related to energy taxes and taxes on transport, 86.7%, i.e. 6.8%, while taxes on pollution and resources participated with 4.9% and 1.7%, respectively.   

From the perspective of the entities paying the taxes, the largest share of taxes in 2016 was paid by production units, 60.6%, while the share of households as consumers in total revenue amounted to 39.4%. The rest of revenue was recorded as “not allocated”.

Average annual share of environmental tax revenues in gross domestic product (GDP) in the period 2008-2016 amounted to 3.5%. In 2016, share of environmental tax revenues in GDP was 4.1%, while the share of environmental tax revenues in total taxes and social contributions amounted to 11.4%.