Statistics Finland

Economic and Environmental 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 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.

Finland

2008-2021

Not applicable.

Million National Currency (MNAC)

The data refer to the calendar years 2008-2021.

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.

All data collected for statistical purposes are confidential. When processing data, it is seen to that no person's privacy or business or professional secret is endangered. Statistics and research results are released as summaries, tables and graphs. The answers of individual persons or enterprises cannot be identified from them. This is regulated by the Statistics Act (http://www.tilastokeskus.fi/meta/lait/2013_tilastolaki_en.pdf).

The data is aggregated to a level where individual person or enterprises can't be identified.

Data is nationally published 26.04.2023 https://www.stat.fi/en/statistics/yev

https://www.stat.fi/en/statistics/yev

Data is nationally published https://www.stat.fi/en/statistics/yev

See concept 8.1

Not available.

https://www.stat.fi/en/statistics/yev

https://www.stat.fi/en/statistics/yev

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not available.

Not applicable.

Not available.

Data is compared to National Accounts tax data and NTL.

Data is compared to National Accounts tax data and NTL.

Not applicable.

Not applicable.

All relevant data is available.

Not applicable.

There are small discrepancies between reported energy and transport taxes and energy and transport taxes in NTL.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Data is release T+16 months after end of reference year.

Not applicable.

Data is release T+16 months after end of reference year.

Data is release T+16 months after end of reference year.

Not applicable.

All taxes in NTL are included.

Not applicable.

Comparable timeseries available for years 2008-2014, 2015, 2016-2021

Years 2008-2014, 2015, 2016-2021

There are small discrepancies between reported energy and transport taxes and energy and transport taxes in NTL. Estimation of taxes paid by non-residents may require improvements in the future.

Not applicable.

There are small discrepancies between reported energy and transport taxes and energy and transport taxes in NTL.

Different data sources are used to calculate energy taxes for periods 2008-2015 and 2016-2021. Earlier years are based on national accounts supply and use tables, latest years are based on data from tax administration and energy accounts/energy statistics. The two periods are not currently coherent and there is a break in time series. For other taxes, same data set is used for all years.

0,5 full time equivalents.

Data is revised simultaniously with National Accounts. Some of the data sources (NA Supply and use tables) are preliminary at the time of the release, they are revised in the following releases with the final data. Usually the latest year in previous publication is revised when new data set is released.

Energy taxes for years 2019 and 2020 were revised as final data from National Accounts was introduced for those years. Similarly Pollution taxes and transport taxes for 2019 and 2020 were revised.

Allocations of  excise duty on motorvehicles were revised by national accounts, mostly for years 2017-2018.

Due to new reporting requirements (new deadline and separate reporting for CO2 taxes), the source data and calculation methodology was updated for energy taxes. This caused revision for energy taxes for years 2016-2019.

Final. Data on energy taxes for years 2008-2015 is aimed to be aligned with the new source data and methodology in the future.

Yearly, January-March.

Data is available from National accounts supply and use table and tax statistics as it is compiled. Vehicle tax is calculated from dataset/registery received from Finnish transport agency, available through annual data transmission in January. Data on energy taxes from Tax Administration is available through monthly data transmission.

Comparison to different dataset and y-to-y changes between previous dataset. In case of missing or low quality data, an updated dataset is requested.

Not applicable.

Not applicable.

Energy taxes paid by non-residents are estimated with AEA and PEFA bridging items. Taxes paid by non-residents in other categories are estimated to be zero.

Not calculated.

Not applicable.

Not applicable.