| Subject | English | Basque |
| environ. | carbon dioxide tax Compulsory charges levied on fuels to reduce the output of carbon dioxide (CO2), which is a colourless and odourless gas substance that is incombustible | karbono dioxidoaren gaineko zerga |
| environ. | compensatory tax Compulsory charge levied by a government for the purpose of redressing or countervailing economic disparity | zerga konpentsatzaile |
| environ. | environmental tax | ekozerga |
| environ. | environmental tax | ingurugiro-zerga |
| environ. | environmental taxes An amount of money demanded by a government to finance clean-up, prevention, reduction, enforcement or educational efforts intended to promote ecological integrity and the conservation of natural resources | ekozerga |
| environ. | exceptional tax Compulsory charges levied by a government unit in special or unique instances for the purpose of raising revenue to pay for services or improvements for the general public benefit | salbuespenezko zerga |
| environ. | incentive tax | zerga pizgarri |
| environ. | income tax A tax on the annual profits arising from property, business pursuits, professions, trades or offices | errentaren gaineko zerga |
| environ. | land tax Property tax. A tax laid upon the legal or beneficial owner of real property, and apportioned upon the assessed value of his land | landa-lurraren gaineko kontribuzio |
| environ. | tax differentiation | zerga-desberdintze |
| environ. | tax law A binding rule or body of rules prescribed by a government stipulating the sum of money and manner of collection it demands for governmental support, facilities and services, usually levied upon income, property, sales or other financial resources | zuzenbide fiskal |
| environ. | tax on capital A government imposed levy on the wealth or assets gained by an individual, firm, or corporation for the purpose of raising revenue to pay for services or improvements for the general public benefit | kapitalaren gaineko zerga |
| environ. | tax on consumption A sum of money demanded from businesses by a government, usually based on a percentage of total sales of select goods and services, and generally passed on to consumers with each individual purchase | kontsumoaren gaineko zerga |
| environ. | tax system A co-ordinated body of methods or plan of procedures for levying compulsory charges for the purpose of raising revenue | zerga-sistema |
