Czech Statistical Office

Tourism and Environmental Statistics Unit

Český statistický úřad

Špálova 2685/1

400 11 Ústí nad Labem

Czech Republic

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 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'. 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.

Czech Republic

No resource taxes in the Czech Republic

Not applicable.

Million National Currency (MNAC)

The data refer to the 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, 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.

Confidential data are protected under the Act on Statistical State Service in the Czech Republic.

General rules for non confidential data: an aggregation of 3 or more entities, the share of the highest value does not exceed 85% of the total. Confidential data are not disseminated nationally, data under the Regulation 691/2011 are reported to Eurostat with the confidentiality flag.

https://www.czso.cz/csu/czso/environmental-accounts

Not applicable

See concept 8.1

Ad-hoc release

https://www.czso.cz/csu/czso/environmental-accounts

No online database

Not applicable.

Not applicable.

Not applicable

Not applicable.

No national documentation on methodology

Not applicable.

No document describing the measures to assure the quality of the environmental tax data

No validation rules and other plausibility checks for the outputs of ETEA data compilation process except these in Eurostat questionnaire

Initial input data are taken from administrative sources

International organisations: EUROSTAT

Scientific institutes and universities: Charles University Environment Centre in Prague

Ministry of the Environment of the Czech Republic

Not applicable.

All mandatory data items are reported.

100 %

No deficiencies

Not applicable.

Not applicable.

not applicable

Not applicable.

Not applicable.

Road tax - administrative source - data from the Ministry of Finance on road taxe paid by natural and legal persons by NACE Rev.2 - full coverage

Water pollution fee - data on fees for the water pollution fee, paid by enterprises (individual data) acquired from Customs Authority (the body which is responsible for collecting of fees) - full coverage

Air pollution fee - data on fees for the air pollution fee paid by enterprises (individual data) acquired from Customs Authority (the body which is responsible for collecting of fees) - full coverage

Fees on vehicles registration (administrative fee) - data on the number of registrated cars by individual enterprises from Transport Research Centre -full coverage

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable

Not applicable.

T+16 months

No preliminary data

Final results in T+28 months for energy taxes, T+16 for transport and pollution taxes

30/04/2023

04/2023 data deliveries to Eurostat, after Eurostat validation procces publication on national level

There are no taxes described in the handbook on environmental taxes that are not covered or deliberately excluded from our ETEA data and no taxes beyond those mentioned in the handbook.

Not applicable.

Pollution taxes:

Air pollution fee: In 2012, the new Air Protection Act was adopted. The thresholds for air pollution charges have been changed, so some small polluters (especially from the manufacturing industry) no longer have to pay the fees. This new act also provided new rates of pollution charges, which are increasing from 2013 to 2021. For this reason, there may be possible limitations in the use of data for comparisons over time.

Data on air pollution fee may be non comparable from 2013 to 2021 due to a new legislation (see point 15.2.)

There is a cooperation with national accounts experts to ensure all environmental taxes are properly listed and classified in the NTL and are coherent with ETEA data.

Not applicable

Environmental tax statistics is fully coherent with national accounts data

No consistency issues related to ETEA data

No direct response burden, data are taken from administrative sources and in case of energy taxes data are compiled on the base of SUT and acruals from administrative source

0,2 full-time equivalents of work are required to compile the ETEA data at the CZSO

There is no revision policy for compilation of ETEA data except energy taxes which are compiled on the base of NA.

In 2020, a revision of national accounts took place, and the Czech Statistical Office took also opportunity to incorporate other improvements to national accounts.

This revision affected also supply and use tables, which the structure of energy taxes is derived from.

In case of NACE 24 energy tax allocation methods were unified. Originally, a simplified allocation method was used for years in the simplified (less detailed) two-digit CPA classification (preliminary and revision versions). In Revision 2020, we also applied a more sophisticated method for these versions. Before the revision, this method was used only in software-estimated semi-definitive and definitive versions.

The change in the allocation to NACE 24 changed the structure of other NACEs as the total amount of energy taxes did not change.

In 2014 partly new structure of intermediate consumption was used for the first time. The changes of structure are caused by better estimation of energy commodities according to the data in physical units from Energy statistics unit. They have no effect on the total values of intermediate consumption by industries. Consequently, input data for energy tax revenue calculation was affected. The effect of these changes can be seen as increases and decreases of tax revenues in some economic activities.

Above mentioned reasons may cause changes in the structure of energy taxes by economic activity.

In 2020, payments for emission allowances were divided according to economic activity for the entire period 2011 - 2018. Previously, payments for emission allowances were in the item Not allocated.

In 2021, payments for fees on vehicles registration (administrative fee) -  were divided according to economic activity for the entire period 2010 - 2019. Previously, payments for vehicles registration were in the item Not allocated.

In 2023, payments for fees on vehicles registration (administrative fee) - were revised for the entire period 2010 - 2019 due to the new data source - the Transport Research Centre - data on the number of the car registration by type and by individual enterprice.

Not applicable

Not applicable

Transmitted data can be considered as final except energy taxes due to a preliminary version of national accounts data which are energy taxes distribution based on. Next revision is expected in line with the regular revision of NA data. 

Administrative sources, national accounts data - supply and use tables, data on imports

Data are collected annually.

Data  from outside organisation are provided via e-mail according to an agreed schedule. Responsible persons are established.  If the source data are not available according to an agreed schedule we contact outside organisation on the higher level

Data from administrative sources are checked, sum of the individual records must be equal to accruals from ESAP2GOV_NTL dataset. New data would be requested in case of unsatisfactory data quality.

-

Not applicable.

Data are reported just for years when basic data (e.g. SUT for the NACE breakdown) are available.

Only excise duty on mineral fuels (energy tax) is paid by non – residents and this is allocated by consumption of mineral oils (fuels) to the category non residents.

We are not planning to calculate data broken down by payer for years before 2008.

Initial data source is the national accounts data, so we do not need to make any adjustment to comply this data with ESA

Not applicable.