This project aims to compile Taiwan's environmental protection expenditure accounts (EPEA), based on the UN standard SEEA2012. The project mainly follows the definition from the Classification of Environmental Protection Activities (CEPA), proposed by the UN while with some minor modifications. This classification is used to categorize the environmental production activities, production of environmental protection products, and environmental production producers. The project also takes other countries’ practices as references while modifies based on the special features of Taiwan. In terms of the data collection, a survey was conducted to collect data regarding environmental protection expenditures from the government sector and the corporate sector (covering Mining and Quarrying, Manufacturing, Water, Electricity and Gas Supply, and Construction). In addition, other secondary data, such as the Supply and Use tables, were utilized as well. Four tables were compiled, including the production of environmental protection services, the supply and use table of environmental protection services, the national environmental protection expenditures, and the financing of the environmental protection expenditures. The result indicated that, the production of environmental services predominantly carried out by specialist producers, followed by own-account producers and governmental specialist producers in Taiwan. Waste management service has the highest value in the total production of environmental protection services. Regarding the national environmental protection expenditures, the highest expenditure is attributed to the consumption of environmental services (69%), primarily driven by the corporate sector's intermediate consumption. Fixed capital formation for environmental service production constitutes approximately 24%. Majority of the national environmental protection expenditure are from corporate sectors. These data help understand the environmental protection activities undertaken by each economic institute in Taiwan. This result can be used to estimate the costs of the environmental protection policies, and to assess the effectiveness of environmental protection activities and environmental protection policies.

Environmental Protection Expenditure Accounts (EPEA), Environmental Protection Expenditure, Capital Expenditures, Current Expenditures