Statistics Estonia

Economic and Environmental Statistics Department

 Tatari 51, 10134 Tallinn

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.

Data presents also tables of ETS CO2 taxes and other CO2 taxes broken down by economic activity.

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.

Estonia

Data from 2008 to 2021

Data for other years are not available.

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.

The rules of confidentiality followed in Estonia are that a number is confidential if a) it makes up more than 90% of the total number, and b) if it comprises less than 3 units. Most cells that have been marked confidential are marked so because of these rules. After the primary confidentiality is assigned, it is necessary to find the secondary confidential cells.  In Statistics Estonia in order to find secondary confidential cells the programme Tau-Argus is used.

ETEA data of Estonia are considered not confidential

Data on ETEA for 2008-2021 are published on Statistics Estonia website on 27th of September 2022.

The preannounced schedule of publication of data is announed at the beginning of year.

Link to the release calendar on Statistics Estonia website is:

https://www.stat.ee/en/calendar

The users are informed about the data will being released via release calendar published on Statistics Estonia website at the beginning of the year. The statistical data are disseminated to all users at the same time via Statistics Estonia website.

Data are published once a year.

Press releases are not made.

Publications in which the data are made available to the public are not made so far.

Environmental taxes are published simultaneously on the webpage of Statistics Estonia:

http://pub.stat.ee/px-web.2001/I_Databas/Environment/01Environmental_accounts/05Environmental_taxes_accounts/05Environmental_taxes_accounts.asp

Not applicable.

Not applicable.

No any other format was used for dissemination of data on env taxes in 2022

Not applicable.

Description of the methodology of environmental taxes account on the national level is given in the report “Air emissions and environmental taxes account” (Grant Agreement No 50904.2010.004-2010.590).

Not applicable.

No other quality documents besides Quality Reports submitted to Eurostat together with ETEA Questionnaire data have been compiled.

The control checks implemented into ETEA Questionnaire 2023 were used for detecting potential errors or inconsistencies before the data were transmitted to Eurostat.

Not applicable.

Not applicable.

All the cells in environmental taxes’ reporting table for the years 2008-2021 were filled in.

Not applicable.

Not applicable.

Not applicable.

There are no big deficiencies in our own opinion in the methodology for the compilation of environmental taxes account.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

There are no big deficiencies in our own opinion in the methodology for the compilation of environmental taxes account. No big issues regarding data processing occur.However the estimation of fuel excise duty paid by non-residents has been difficult because of the lack of coherent basic data sources.

Not applicable.

Up to 2019 the average production time was 21 month. Since 2021 the preliminary data were produced 16 month after year concerned.

Preliminary first results are not calculated separately from final results.

The final results for year 2021 were available at the end of April 2023

Data are delivered in time - on 28th of April

Not applicable.

Estonia does not compile Environmental Tax Accounts on regional or couty level. All basic data used for compilation of ETEA are only on national level also.

Not applicable.

There are no limitations in the use of data for comparisons over time. The same methodics and the same data sources were used for ETEA compilation over all years.

The comparable time series cover the years from 2008 to 2021.

To ensure that new environmental taxes are adequately captured in the national tax list and labelled correctly the specialist from government finance statistics will inform the specialist compiling environmental taxes account about new taxes in the national tax list that might be considered as environmental taxes. The specialist responsible for the compilation of environmental taxes has also access to tax data in the national tax list for possible feedback.

Subannual statistics on environmental taxes is not compiled in Estonia.

To ensure that new environmental taxes are adequately captured in the national tax list and labelled correctly the specialist from government finance statistics will inform the specialist compiling environmental taxes account about new taxes in the national tax list that might be considered as environmental taxes. The specialist responsible for the compilation of environmental taxes has also access to tax data in the national tax list for possible feedback.

No changes in data sources occur in 2023. The same data sources and the same methodics were used to compile ETEA during all time series.

0,5

Allocation of environmental taxes made before supply and use tables are redy will be revised when supply and use table become available. Supply and use tables in Estonia will be ready in T+36.

Revision of Environment Tax Aaccounts data will be made the next year after SUT tables will be available.

Supply and use tables in Estonia will be ready in T+36. The allocation of environmental taxes for the years 2020-2021 is done before supply and use tables are ready.

This concern especially fuel and electricity excise duties, which were allocated using a benchmark developed on the basis of the previous environmental taxes account and using up-to-date energy statistics. Allocation of fuel/electricity excise duty for 2019, 2020 and 2021 was made using SUT 2019 combined with the factors reflecting the change of fuel/electricity consumption from energy statistics. Benchmark was calculated for electricity and for every fuel.

Allocation of environmental taxes made before supply and use tables are ready  will be revised when supply and use table become available.

Small revisions are made in the case when government finance statistics are revised.

Allocation of environmental taxes made before supply and use tables will be revised when supply and use table become available. Revision causes small changes in allocation of taxes between economic activities.

Data on revenues of environmental taxes are received from government finance statistics.

Database of declared environmental fees from the Estonian Tax and Customs Board was used as a base for allocating air pollution fee, water pollution fee, waste disposal fee and water abstraction fee.

Allocation of heavy goods vehicle tax was based on the proportions according to the data of declared heavy goods vehicle tax from Estonian Tax and Customs Board.

Data on the activities indicated in the database of declared commercial fishing fee from Estonian Agricultre and Food Board was used to allocate the revenues of commercial fishing fee.

Data on revenue from the sale of emission permits and other CO2 tax were recieved from Ministry of Environment.

The database of firstly registered cars from Estonian Road Administration was used to calculate the car registration fee .

Liquid fuel stockpiling fee was calcukated based on  data of Estonian Oil Stockpiling Agency.

The source data are collected annually

Data from ohter teams of Statistics Estonia (National Accounts, government finance statistics, energy statistics, foreign trade statistics) are recieved as customised data extractions at request, Data from ohter organisations are recieved according agreements with these organisetions according to an agreed schedule  once the year.

All data were recieved on schedule.

For validation the data were compared with the statistics of previous years.

If possible, the statistics was cross-checked with other relevant data (both internal and external).In case of inconsistencies in the statistics the reasons were investigated.

The control checks implemented into ETEA Questionnaire 2023 were used for detecting potential errors or inconsistencies before the data were transmitted to Eurostat.

Database of declared environmental fees from the Estonian Tax and Customs Board was used as a base for allocating air pollution fee, water pollution fee, waste disposal fee and water abstraction fee. Every enterprise was appended with the activity code from supply and use tables and then proportions of declared taxes by activities were used to allocate the revenues of environmental fees.

Not applicable.

The Envitonment Tax Accounts for years before 2008 were not compiled

Adjustments was not performed.

Not applicable.

We consulted the collegues from National Accounts team about confidentiality of ETEA data. We decided to remove confidentiality flags from resources and pollution taxes data of years 2008-2020, as these data are not considered confidential by NA.

In May 2020 the rates of excise duty of electricity and diesel fuels was reduced. Therefore total energy taxes and energy taxes for the most of economic activities decreased in 2020 compared to 2019.

The control checks implemented into ETEA Questionnaire 2023 indicated lot of „plausibility errors“ for cells were value 0.00 were changed to 0.00.

These kind of plausibility errors, where changes in data values were less than 0.05 were considered irrelevant and are not commented in the questionnaire. Estonia is small country and changes in activity of one enterprise may  influence  total of economic activity more than 30% 

These changes are random and marginal in monetary values.