Under the ESA2010 framework, other taxes on production (D29) comprise all taxes borne by enterprises as a result of their participation in production, regardless of the quantity or value of goods and services produced. In particular, taxes on pollution resulting from production activities, which include those levied on the emission or discharge into the environment of toxic gases and liquids or other harmful substances, except payments made for the collection and disposal of waste or harmful substances by public authorities (Reglamento EU 549/2013).