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. 

In 2019, revenue from environmental taxes amounted to RSD 223 716.2 mill, presenting the increase of 5.6% relative to 2018. The greatest share in revenue structure related to energy taxes and taxes on transport, 85.9%, i.e. 7.1%, while taxes on pollution and resources participated with 5.6% and 1.5%, respectively.   

From the perspective of the entities paying the taxes, the largest share of taxes in 2019 was paid by production units, 61.3%, while the share of households as consumers in total revenue amounted to 38.7%. The rest of revenue was recorded as “not allocated”.

In 2019, 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 11.0%.