Analysis of irrigation water tariffs and taxes in Europe
Analysis of irrigation water tariffs and taxes in Europe
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DOI：
10.2166/wp.2019.197
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发表时间：
2019-08-01
期刊：
影响因子：
1.6
通讯作者：
Roseta-Palma, Catarina
中科院分区：
文献类型：
--
作者：
Berbel, Julio;Borrego-Marin, M. Mar;Roseta-Palma, Catarina
欧洲联盟(欧盟)国家的水税适应当地条件和体制轨迹，并包含各种税收和关税，以资助水服务并提高使用效率。在澄清了某些概念之后，这项工作概述了几个欧盟成员国在水资源丰富地区和缺水地区对农业用水征收的水税和水费。地中海国家，如法国、葡萄牙、意大利和西班牙，根据《水框架指令》的规定，对农业取水实施了不同的税制，以收回流域级水服务的调节、储存和管理成本，并收回了不同程度的成本回收。法国、葡萄牙和意大利实施了适用于任何水源(地表水和地下水)的抽象税，作为一种手段，以促进节水并将环境和资源成本内部化在灌溉部门。尽管作出了这些努力，但在欧洲范围内，目前的税收仍然很低。另一方面，北欧国家(包括荷兰、德国和丹麦)没有与农业提取有关的财政工具(既不是地表水也不是地下水资源)。
Water taxation in European Union (EU) countries is adapted to local conditions and institutional trajectories and contains a variety of taxes and tariffs to finance water services and induce a higher use efficiency. After having clarified certain concepts, this work offers an overview of water taxes and tariffs charged for agricultural water use in several European Union member states, both in water-abundant areas and in water-scarce regions. Mediterranean countries, such as France, Portugal, Italy and Spain, have implemented different tax systems on agricultural water abstractions to recover the costs of the regulation, storage, and management of basin-level water services with various levels of cost recovery in accordance with the provision by the Water Framework Directive. France, Portugal, and Italy have implemented an abstraction tax applied to any water source (surface and groundwater) as an instrument to induce water saving and internalize environmental and resource costs in the irrigation sector. Despite these efforts, current taxation remains very low in the European context. On the other hand, Northern European countries (including the Netherlands, Germany and Denmark) have no fiscal instruments related to agricultural abstractions (neither for surface nor for groundwater resources).