Tax on energy consumption
Environmental taxation

The environmental nature of taxes on energy consumption is not always obvious, as their purpose is primarily budgetary: the proceeds of most of these taxes are allocated to the general budget of the State (e.g., the excise fraction levied in mainland France on energy products other than natural gas and coal) or local authorities (e.g., the flat-rate tax on network companies), whereas the proceeds of environmental taxes normally benefit environmental protection and are used to offset the cost of negative externalities. The environmental purpose of these taxes is indirect, insofar as they are levied on essentially polluting energy sources (oil, coal, nuclear power). Some of these taxes have been partially abolished (e.g. energy excise duty).

Taxation on energy consumption normally includes excise duty on energy (§