Existing burden of greenhouse gas emissions in Austria by energy source

Climate protection is increasingly taking on a dominant role in economic policy. Controlling the behavior of market participants through the use of fiscal instruments is becoming more important. This can be seen in particular in Europe-wide (EU and EFTA countries) emissions trading (EU ETS). Although this is currently still of minor fiscal importance
importance, it will have a major impact on economic life in the future.
Accordingly, it is essential that a comprehensive basis on the taxation of energy sources in the status quo is available so that the consequences of political decisions can be assessed in advance as far as possible.

The aim of the study is to shed light on the burden of existing levies, charges and subsidies on energy sources and economic sectors. The results are intended to provide a basis for further discussion and are not intended to provide an assessment, particularly not an international assessment.

The effective taxation of energy sources and GHG emissions is determined by relating the environment-related payments to the GHG emissions. In total, environment-related taxes amounting to EUR 11.4 billion in 2017 are associated with GHG emissions of 70.4 million tons of CO2e caused by energy sources, resulting in an average effective tax amount on energy sources of
This results in an average effective tax amount on energy sources of EUR 162 per tonne of CO2e. If emissions that are not related to energy sources (such as those from agriculture or waste disposal) are also taken into account, this results in an average effective tax amount of EUR 162 per tonne of CO2e.
Based on the method presented, which deviates from the climate inventory figures for electrical energy and fuel tourism, among other things, the total emissions amount to 86.1 million tons of CO2e. In this case, the effective tax amount is 132.1 euros per tonne of CO2e.