SEEA 2003: chapter 5

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SEEA 2003 chapter 5 Accounting for economic
activities and products related to the
environment and chapter 6 Accounting for other
environmentally related transactionsPresentatio
n for the LG 17-19 December, RomeNancy
Steinbach, Viveka Palm SCBUte Roewer Eurostat
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Headlines
Introduction 1. Environmental taxes 2.
Environmentally related subsidies 3. Investment
grants 4. Permits 5. Natural resource management
expenditure accounts 6. Environmental goods and
services sector
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Introduction

• Decision process
• UNCEEA in NY August 2005
• London Group meeting in NY June 2006
• London Group meeting in Johannesburg March 2007
• Issue paper written and disseminated to the 12th
  LG meeting in Rome December 2007

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Issue paper - comments
Denmark Input on the aspect of emission trading
permits and ideas on analysis Italy A proposal
for a new classification on natural resource
management expenditure. Input to the work on
environmental goods and services sector and
subsidies Slovenia Input to the topic on
environmental protection expenditure related to
current text in SEEA. EEA Discussion on VAT,
public service obligations (PSO), resource taxes
etc in relation to taxes, subsidies and permits
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6 areas of discussion

• Environmental taxes Are broadly described in SEEA
  2003. OECD and Eurostat tested a definition of
  environmental taxes that was adopted in 2001
• 2.3. Subsidies and investment grants. Subsidies
  are not yet dealt with both in terms of
  environmental subsidies and those that might harm
  the environment
• 4. Permits to access the resources and emission
  permits Setting the SEEA standard.
• 5. Classification of natural resource management
  accounts Istat has developed a proposal
• 6. Environmental goods and services industry
  Clarification text on state of the art.

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Environmental taxes

• Taxes are dealt with in chapter 6, part B.
• Issues To clarify the definition of a tax, the
  coverage and describe borderline cases.
• Proposal
• Use the existing OECD/Eurostat definition on an
  environmental tax
• Clarify the relation to the OECD/EEA database
• Describe borderline cases between the two
  sources.

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Environmental related subsidies and investment
grants

• Subsidies are dealt with in chapter 5 and 6
• Issues
• The SEEA presents
• EPEA type subsidies (environmentally motivated)
• Income/capital accounts by environmental
  subsidies and non-environmental subsidies.
• Investment grants should be included
• New initiative
• Identify fossil fuel subsidies and similar
  non-environmental subsidies.
• Proposal
• Harmonise into one chapter dealing with
  environmentally related subsidies including
  investment grants.
• Clarify definitions

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Property rights and permits

• Property rights are dealt with in chapter 6.
• Issues Not identified
• Proposal no changes needed
• Emission trading permits (eg. Carbon trading
  rights)
• Issues Setting the SEEA standard.
• Proposal
• Do not limit permits to the alternative taxes or
  assets.
• Reflect on environmental issues specific to the
  SEEA.

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Natural resource management accounts

• Natural resource management expenditure are
  dealt with in chapter 5
• Issue
• SEEA 2003 describes briefly natural resource
  management and exploitation activities.
• Classification is missing
• Proposal
• Long term development for inclusion in best
  practises
• Initiative from Istat on new classification

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Environmental goods and services sector

• Environment industry is dealt with in chapter 5
• Issues
• SEEA 2003 briefly describes The environment
  industry.
• Proposal
• Update the chapter on current state of art.

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Summary

• Proposal taxes
• Use the existing OECD/Eurostat definition
• Clarify the relation to the OECD/EEA database
• Proposal subsidies and grants
• Harmonise into one chapter including investment
  grants.
• Clarify definitions
• Proposal property rights and permits
• Do not limit permits to the alternative taxes or
  assets.
• Reflect on environmental issues specific to the
  SEEA.
• Proposal natural resource management expenditure
  
• Long term development for inclusion in best
  practises
• Initiative from Istat on new classification
• Proposal environmental goods and services sector
  
• Update the chapter on current state of art.