Environmental attitudes: documentation of statistics

The concept of environment refers to the physical, social and cultural factors that are present in the natural or built environment and with which humans have an interactive relationship. The environment is perceived above all as the human living environment on the state and quality of which human activity has a positive or negative impact.

The point of departure in defining an environmental tax is that it must be levied on such measurable physical quantity that has a harmful effect on the environment. The essential criterion in the defining is the basis, not the nature of the tax.