Statistics Austria

Directorate Spatial Statistics

Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.

Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer

A. Classification according to type of environmental tax

For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including ETS CO2 taxes and other CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).

B. Environmental taxes by economic activity

Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)

Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents. 

The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. An environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".

Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).

Data refer to environmental taxes collected by the government and payable by the different economic agents.

The target population are all production sectors by NACE, households as consumers and non-residents.

Austria

1995 - 2021

Not applicable.

Million National Currency (MNAC)

The data refer to calendar years.

Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, Commission Delegated Regulation (EU) 2022/125 amending Annexes I to V to Regulation (EU) No 691/2011 of the European Parliament and of the Council on European environmental economic accounts as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.

The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.

Not applicable.

Confidentiality

Confidentiality of statistics

The strict confidentiality provisions of the Austrian Federal Statistics Act 2000 regulate the handling of confidential data relating to individuals and organisations.

• The Statistics Act contains measures for the protection of the right to confidentiality of individuals and organisations as well as measures for ensuring the confidentiality of micro data. These include the deletion of names and addresses at the earliest possible moment and the obligation of secrecy imposed on persons entrusted with tasks of official statistics.
• Compliance with confidentiality provisions is monitored by a data protection officer.
• Any breach of confidentiality is grounds for prosecution and may be punished by imprisonment of up to three years.

Security of data

Official statistics rely on the trust of citizens, in particular those who contribute to the compilation of a statistical product as respondents. For Statistics Austria, confidentiality of statistical data is therefore more than a legal duty: Ensuring statistical confidentiality through technical and organisational measures is in Statistics Austria’s own best interests.

• An internal directive on data security regulates staff’s handling of confidential data.
• Employees are obliged to issue a written commitment stating their full compliance with all provisions on data security.

Trust of respondents

Persons providing information to Statistics Austria can be assured that their confidential data are used exclusively for statistical purposes. Data are treated confidentially and must not be passed on to third parties, be they official, private or of another nature. There has been no infringement of confidentiality since official statistics began in Austria. Some respondents may fear that their personal data will be misused, but this fear is completely unfounded.

Confidentiality of statistics

The strict confidentiality provisions of the Austrian Federal Statistics Act 2000 regulate the handling of confidential data relating to individuals and organisations.

• The Statistics Act contains measures for the protection of the right to confidentiality of individuals and organisations as well as measures for ensuring the confidentiality of micro data. These include the deletion of names and addresses at the earliest possible moment and the obligation of secrecy imposed on persons entrusted with tasks of official statistics.
• Compliance with confidentiality provisions is monitored by a data protection officer.
• Any breach of confidentiality is grounds for prosecution and may be punished by imprisonment of up to three years.

Security of data

Official statistics rely on the trust of citizens, in particular those who contribute to the compilation of a statistical product as respondents. For Statistics Austria, confidentiality of statistical data is therefore more than a legal duty: Ensuring statistical confidentiality through technical and organisational measures is in Statistics Austria’s own best interests.

• An internal directive on data security regulates staff’s handling of confidential data.
• Employees are obliged to issue a written commitment stating their full compliance with all provisions on data security.

ETEA by economic activities is published  t+12. The final publication date is preannounced in the Release Calender on the website of Statistics Austria.

https://www.statistik.at/en/medien/release-calendar

https://www.statistik.at/en/medien/release-calendar

A report, an overview table, graphs and links to the data base STATCube as well as to the open data are published on the website at the same time. Access to data is free and possible for all users. There is no privileged access to confidential data for any users.

See concept 8.1

There are no press releases.

Regular publications.

https://statcube.at/statistik.at/ext/statcube/jsf/tableView/tableView.xhtml (available in German and English)

Not applicable.

Not applicable.

There is a monthly publication of Statistics Austria called "Statistische Nachrichten", comprising short articles about the statistical products.

For ETEA annual articles are published.

Not applicable.

Metadata about methodology and quality is available in every paper and electronic publication. The most detailed documentation on methodology and quality is the so called "Standard Documentation", which is released on Statistics Austria's website.

Standard documentation:

https://www.statistik.at/fileadmin/shared/QM/Standarddokumentationen/RW/std_r_oekosteuern.pdf (German version)

https://www.statistik.at/fileadmin/shared/QM/Standarddokumentationen/RW_en/engl_std_r_oekosteuern.pdf (short Englisch version)

Not applicable.

Quality documentation is included in the Standard Documentation, See chapter 3 in the German version of the document.

Statistics Austria is committed to ensuring the highest quality with respect to the compilation of statistical information. In accordance with the Federal Statistics Act (Article 24), Statistics Austria has to use statistical methods and processes in compliance with internationally recognised scientific principles and standards, conduct ongoing analyses of the statistics with a view to quality improvements and ensure that statistics are as up-to-date as possible. This commitment to quality is also specified in Statistics Austria’s mission statement. In adopting the European Statistics Code of Practice, Statistics Austria has committed to adhering to principles and standards for the production and dissemination of high-quality statistics. As part of the European Statistical System (ESS), Statistics Austria recognises the Quality Declaration of the ESS. The Statistics Council has set up a Quality Assurance Committee, a primary focus of which is the ongoing examination of potential quality improvements.
Statistics Austria uses standard documentations to provide users with information about the underlying concepts, definitions, methods used and the quality of the statistics (meta-information) in a standardised format.

In cooperation with the Statistic Committee’s Quality Assurance Committee, feedback meetings concerning the quality of the different statistical products are held regularly within the framework of Statistics Austria’s quality management programme. In addition internal quality audits are carried out by the quality management team. The content and objectives concern critical examination of the quality aspects of statistics with particular consideration of the methods and processes used; identification of quality improvement potential; development of recommendations for improvement measures; and improvement of the standard documentation relating to the statistics in question, with special attention to the views of users and external experts.

Main users at national level are:

• Federal ministries, e.g. Federal Ministry for Climate action, Environment, Energy, Mobility, Innovation and Technology (BMK) and Ministry of Finance
• Research institutes, e.g. University of Natural Resources and Life Sciences (BOKU), Institute of Public Finance and Infrastructure Policy at Vienna University of Technology (IFIP)
• Students.

Main international users are Eurostat and the OECD.

Currently no satisfaction survey for environmental accounts is undertaken, but in cooperation with the Statistic Committee’s Quality Assurance Committee, feedback meetings concerning the quality of the different statistical products on the basis of the standard documentation are held regularly within the framework of Statistics Austria’s quality management programme. In these feedback meetings special attention is given to the views of users and external experts.
Additionally, every two years the Advisory council for the environment gathers for a meeting. Results from ongoing work in environmental accounts is presented and discussed among experts.

The Dataset is complete.

100%.

We assume, that there are no general deficiences in the dataset.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

t+12

Not applicable.

n+12 months

Not applicable.

Not applicable.

ETEA data are coherent with the National Tax List and therefore geographically comparable but it is not possible to assess the methodologies of other countries to allocate taxes to final users.

Therefore the geographical comparability on A*64 level can not be assessed.

Not applicable.

1995-2009, 2010-2021

1995-2009, 2010-2020

ETEA are coherent with National Tax List, based on the ETEA guidelines. The Land Tax is not reported to Eurostat because in most countries land taxes are capital taxes.

Not applicable.

Consistent with ESA.

No discrepancies.

100%

Reg. (EC) No 223/2009 on European statistics stipulates cost effectiveness as statistical principle; however, there is no legal obligation to provide cost and burden information in quality reports. Such an  obligation is also not covered by sectoral legislation. Due to the fact that consistent standards and  definitions for cost reporting are currently not available and are yet to be developed by the RDG-expert group there is a high risk of misrepresentation and distortions when comparing costs of statistics  production across countries. Statistics Austria will, hence, not provide any cost information until agreed harmonised reporting standards are in place.

The revision policy of Statistics Austria is explained in the links below. 

https://www.statistik.at/ueber-uns/aufgaben-und-grundsaetze/standards/revisionspolitik-von-statistik-austria (German version)

https://www.statistik.at/en/about-us/responsibilities-and-principles/standards/statistics-austrias-revisions-policy (English version)

ETEA is dependent on basic statistics. In case there are revisions in basic statistics they are performed in ETEA as well. Usually the whole time series is revised in order to avoid breaks (2010 onwards). From time to time larger revisions have to be carried out. These revisions are well explained in the respective project report and are usually discussed with relevant experts beforehand.

Due to new methods for calculating the non residents data there are differences to the figures published in previous years.

Energy accounts (EA) and physical energy flow accounts are used for allocation of energy taxes to resident and non resident units.

Energy accounts provide data on fuel use at NACE 2-digit level and for households compatible with national accounts. PEFA provides data for export of fuels.

The amounts of fuels of EA and of PEFA are the basis for a percentage distribution which is used to allocate total energy tax amounts from NTL to resident industries and households and non residents.

The size of the data does not change, only the allocation to households, industries and non residents due to the new approach for the calculation of non residents.

Final data

National Tax List

Annually

Only national accounts data

Data are compared with the Naional Tax List.

See comments below.

Not applicable.

Not applicable.

Based on the amount of sold fuels that can not be allocated to resident units (difference between energy balances and energy accounts).

No revisions are made for the years before 2010.

Not applicable.

Not applicable.