Environmental Tax Policy Review of Andalusia
The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
Context
Spain ranks 26th out of 27 EU countries in terms of the weight of environmental taxes with respect to GDP. Green taxation accounts for 1.77% of Spain's gross domestic product (GDP), well below the European Union average of 2.37%, according to Eurostat data for 2019 (Eurostat, 2022[1]).
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