In its Environmentally related taxes database, the OECD defines environmental taxes for the purpose of record-keeping as “obligatory payments to the State without compensation by any reciprocal service, imposed on tax bases regarded as particularly relevant in relation to the environment”.

The OECD environmental tax statistical record for the Czech Republic reports all fees towards environmental protection, registration fees for the waste collection system, fees for motorised vehicle entrance, motorway vignettes, toll fees, road tax, excise duty on mineral oils, and newly also taxes on electricity, solid fuels and natural gas. This section is not dedicated to fees, for which there is a separate Fees section, but to taxes constituting the tax system of the Czech Republic and their environmental aspects, and to the environmental tax reform.