Croatian Bureau of Statistics

Unit of environment protection

LepcevicG@dzs.hr

kovacekcuklicz@dzs.hr

Data presents environmental tax revenue (by tax category - energy, CO2 taxes, 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 six categories:

1. energy taxes,

2. CO2 taxes

3. other CO2 taxes

4. transport taxes,
5. pollution taxes,
6. 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.

Republic of Croatia

2008-2021

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.

Law on Official Statistics (NN, 25/20)
Regulation on the conditions and manner of use of confidential statistical data for scientific purposes (NN, 137/2013)

Statistical data collected by surveys, according to the Law on official statistics (NN, br. 25/20) is confidential and its purpose is restricted exclusively to statistical usage.
The results will be published in a cumulative form which prevents displaying data on individuals.

Regulation (EC) No 223/2009 on European statistics of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.

Data are not published separately but only at the level of the Republic of Croatia

FIRST RELEASES
OEN-2023-1-6 Environmental Taxes and Charges, 2021 – Provisional Data

https://podaci.dzs.hr/en/statistics/environment-and-energy/environment/

PUBLISHING PROGRAMME 2023.

SUBJECT MATTER AREA Environment and Energy
SUBJECT MATTER SUB-AREA Environment
PUBLISHING MEDIA First Releases
NOS. PER YEAR 1
REFERENCE PERIOD 2021
LEVEL Republic of Croatia
ISSUE NO. OEN-2023-1-6
PLANNED DATE OF PUBLISHING 04/27/2023
ACTUAL DATE OF PUBLISHING 04/27/2023

Realease Calendar contains the review of publications planned to be issued in current year and by the end of May for next year, which depends on when the processing of a particular statistical survey can be finished and on whether it is feasible to make a particular kind of publication or not. Calendars are publicly available on CBS official site. https://podaci.dzs.hr/en/#

PC-AXIS DATABASES
Environmental Taxes and Charges

https://podaci.dzs.hr/en/#

PUBLISHING PROGRAMME 2022.
SUBJECT MATTER AREA Environment and Energy
SUBJECT MATTER SUB-AREA Environment
PUBLISHING MEDIA PC-Axis Databases
NOS. PER YEAR 1
REFERENCE PERIOD 2020
LEVEL Republic of Croatia
PLANNED DATE OF PUBLISHING 01/19/2023
ACTUAL DATE OF PUBLISHING

https://podaci.dzs.hr/en/statistics/environment-and-energy/environment/   

FIRST RELEASES
OEN-2023-1-6 Environmental Taxes and Charges, 2021 – Provisional Data

PC-AXIS DATABASES
Environmental Taxes and Charges

https://podaci.dzs.hr/en/#

According to the Release Date announced in the Publishing Programme and in the Calendar of Statistical Data Issues, publications of the Croatian Bureau of Statistics are released at 11:00 a.m. precisely, both in electronic format and hard copy, thus abiding by the Principle of Timeliness of the European Statistics Code of Practice, i.e. standard daily time set for the release.

The User Communication Department provides the following services to the users of statistical data:
- Answering user requests
- The Croatian Bureau of Statistics provides to users the basic information on data that can be found on the Eurostat Internet site via the Eurostat portal – the European Statistical Data Support (ESDS) EUROSTAT: http://epp.eurostat.ec.europa.eu
- Use of library holdings at the library premises.

See concept 8.1

Annualy

Not applicable.

The data is published in PC Axis database.

Not applicable.

The conditions under which certain users can have access to microdata are regulated by The Ordinance on the conditions and manner of use of statistical data for scientific purposes.

Eurostat database

Not applicable.

The basic methodological explanations are published within the first realease and in the PC AXIS database.
All relevant information are also available on the Eurostat website http://appsso.eurostat.ec.europa.eu/

85%

The data on quality are stored in database of quality information (DBQI), and the reports on quality are prepared on the bases of this information and will gradually be available on CBS Internet site.

The main tool for the systematic quality assessment and quality management is the database on quality information (DBBQI). The DBQI has in first stage the Basic analytical tool for comparative analyses of quality indicators and later will contain Advanced analytical tool for comparative analyses of quality indicators.

Data is collected from reliable sources applying high standards with regard to the methodology and ensuring a high degree of comparability

The European Parliament and Council decided environmentally related taxes by economic activity shall be provided, through Regulation (EU) No 691/2011 on European environmental accounts adopted on 6 July 2011.

These environmentally related taxes are an important policy instrument to influence economic behaviour by “getting the prices right”.

These statistics are consistent with the System of Environmental-Economic Accounting (SEEA-CF) adopted the United Nations Statistical Commission as a world-level statistical standard in March 2012.

The main tool for the systematic quality assessment and quality management is the database on quality information (DBBQI). The DBQI has in first stage the Basic analytical tool for comparative analyses of quality indicators and later will contain Advanced analytical tool for comparative analyses of quality indicators.

Users of data on environmental taxes and charges on national level are governmental organisations, legal entities and private persons (mostly the students) 

Croatian Bureau of Statistics carried out testing on customer satisfaction
We conducted a survey on the satisfaction of users in 2015. The results are available on: https://dzs.gov.hr/environment-and-energy/899

The data is sent completely and in accordance with the relevant EU regulations.

Not applicable.

Not applicable

Not applicable.

Not applicable.

Not applicable

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable

Not applicable.

The Regulation requires environmentally related taxes to be provided for the first time on 30 September 2013.

The Republic of Croatia has transmitted the data to Eurostat on 28^th April 2023 covering the years 2008-2021 (accoring to new obligation deadline).

28th April 2023 results transmitted to EUROSTAT data for 2021 and published on national level 27th April 2023

Final results will be available after validation process.

All data are always delivered in time based on the planned date of publication.

Not applicable.

Statistical data are comparable with other countries on the grounds that all EU member states use the same methodology.

Not applicable.

Taxes are calculated for the time series from 2008 to 2021 and data are fully comparable.

2008-2021

Not applicable

Not applicable

The List of Environmental Taxes for the Republic of Croatia was prepared in coordination with National Accounts Department of CBS (based on the NTL).

Not applicable

There are no costs related to the collection of statistical data becouse all data are obtained from other departments of Croatian Bureau of Statistics and administrative sources.

The users of statistical data are informed about revision
( final data, revised data) on CBS web site.

Data revisions are carried out in the case of a change in methodology or subsequent data that significantly impacts the calculation.

Part of the data related to energy taxes from 2016-2020 has been revised due to the harmonization of data with the NTL list.

Transmitted data can be considered as final, but some corrections and revisions may occur during validation process.

Data will be final after validation.

Environmental taxes are based on the National Tax List (NTL).

The National Tax List is prepared on the basis of the Reports on Revenues and Expenditures, Income and Expenses (PR-RAS), Report on the Execution based on the General Ledger Accounts (T0710) of the Ministry of Finance, and the Report on Realised Income from Fees of the Environmental Protection and Energy Efficiency Fund (the part relating to pollution taxes).

National accounts data on the taxes are data on government cash receipts adjusted to the concepts of ESA in a way that time-adjusted cash (TAC) method is implemented.

The List of Environmental Taxes for the Republic of Croatia was prepared in coordination with National Accounts Department of CBS. All identified environmental taxes were grouped in 6 categories: energy taxes, CO2 taxes, other CO2 taxes, transport taxes, pollution and resources.

Physical Energy Flow Accounts (PEFA) are used to calculate CO2 taxes.

Annualy

Data is obtained from other departments of Croatian Bureau of Statistics (National accounts - NTL) and from administrative sources in electronic form (Ministry of Finance, Environment Protection and Energy Efficiency Fund).

We do not perform validation of statistical data since all the data are obtained from other departments who have already run data cross checks.

Data on environmental taxes was prepared on the basis of the Reports on Revenues and Expenditures, Income and Expenses (PR-RAS), Report on the Execution based on the General Ledger Accounts (T0710) of the Ministry of Finance, and the Report on Realised Income from Fees of the Environmental Protection and Energy Efficiency Fund (the part relating to pollution taxes).

National accounts data on the taxes are data on government cash receipts adjusted to the concepts of ESA in a way that time-adjusted cash (TAC) method is implemented.

The List of Environmental Taxes for the Republic of Croatia was prepared in coordination with National Accounts Department of CBS. All identified environmental taxes were grouped in 6 categories: energy taxes, CO2 taxes, other CO2 taxes, transport taxes, pollution and resources.

Transport: Excise taxes on passenger cars, other motor vehicles, vessels and aircraft, Excise taxes on motor vehicles - from 01.07.2013., Annual levy on public roads use (at motor vehicles registration), Levy on public roads use for tractors, Taxes on liability road vehicles insurance premium, Taxes on comprehensive road vehicles insurance premium,  Special taxes on the sale of used passenger cars, other motor vehicles, boats and airplanes, Motor vehicle taxes (legal persons), Boat taxes (legal persons), Levy on the environment on motor vehicles, Motor vehicle taxes (natural persons),Boat taxes (natural persons).

Source of data

Tax classification and their payment in NTL list comprises 12 taxes which comes from tax laws and which are done property tax and using of transport sources in company property and households.

Data with whole structure of distribution of paid taxes from NTL list is made of, comes from administrative sources and sources inside CBS, as from annual financial reports from which it is possible to identify accurate description of transport equipment which is used for work and transport.

Procedure on which is done the distribution of taxes shows the allocation of share of industry and households exactly by the description each of 12 possibilities on which the taxes are charged at. Procedure is the same for each year for which the data are asked.

In first stage of distribution it is done the identification of taxes which are related to household, and in second stage of distribution of taxes it is done the distribution of the remaining amount (after deduction of households) inside industry, and by physical indicators owning property from Annual financial report which describe condition of property per day.

This procedure in total is done by the allocation of collected taxes for industry and households from sources of data which are available and which are connected with shown data (collected from tax authorities) in NTL list.

Energy: Excise taxes on mineral oils, Fuel price fee, Excise taxes on electricity - from 01.07.2013., Excise taxes on natural gas - from 01.07.2013., Excise taxes on solid fuels - from 01.07.2013., Fee for Incentivizing Electricity Production from Renewable Energy Sources and Cogeneration.

Source of data

Physical Energy Flow Accounts Questionnaire

Country : HR

Year : 2021

Number and Type: Table B - Physical Use Table for Energy Flows

Content: Energy Flows

Details of consumption of energy-generating products from  the table which are main source of data (consumption of energy resources expressed  in TJ by the category of consumption from NKD and households) from which is made the structure of taxes, and for the grouping of products which are under tax, 6 products is grouped in 4 category:

Gasoline together with oil; Gases together Wood, wood waste & other solid biomass, charcoal; Electrical energy

For each of 4 category there is redistribution of taxes according to NKD classification and by group household. With this procedure, it is covered whole consumption of energy which are under tax obligations.

With this procedure at the end in total you can follow consumption of energy flow by consumption of industry and households, and as taxes are related to the consumption, you get and correct distribution of taxes, like percentage of industry in paid taxes. The same procedure is applied every year for which the data are needed.

Pollution: Levy for non-hazardous industrial waste, Levy for hazardous waste, Levy for SO2 emissions into the environment, Levy for NO2 emissions into the environment, Levy on the environmental user

Resources: Contributions for forest,

CBS reviews the list of taxes.

The new taxes will be covered by all changes in national law regards to taxation published in National Gazette.

To allocate the tax revenues to the tax payers we used Eurostat statistical guide for Environmental taxes 2013 edition.

National description of used methodology:

Environmental tax is a tax with a physical unit (or its proxy of it) as a base of something that has a proven, specific negative impact on the environment.

Tax revenue means the revenue collected on the tax.

Transport taxes include taxes related to the ownership and use of motor vehicles. Tax on other transport equipment (e.g. planes), and related transport services (e.g. duty on charter or scheduled flights) are also included here, when they conform to the general definition of environmental taxes. The transport taxes may be „one-off” taxes related to imports or sales of the equipment or recurrent taxes such as an annual road tax. Taxes on petrol, diesel and other transport fuels are included under energy taxes.

Energy taxes include taxes on energy products used for both transport and stationary purposes. The most important energy products for transport purposes are petrol and diesel. Energy products for stationary use include fuel oils, natural gas, coal and electricity. 

Pollution taxes include taxes on measured or estimated emission to air and water, management of solid waste and noise. An exception is the CO2 taxes, which are included under energy taxes as discussed above.

Taxes on resources pose some particular problems. There are differences in opinion on whether resource extraction is environmentally harmful in itself, although there is a broad agreement that it can lead to environmental problems, such as pollution and soil erosion.

Data for taxes paid by non-residents was estimated.

Data for years before 2008 in NACE rev2 is not calculated.

CBS doesn’t have national descriptions of the methodology.

Not applicable.

Data on revenue payable by non-residents was estimated for 2015-2020. Not enough data sources for years prior to 2015 so no data reported.

Data on revenue payable by non-residents was estimated.

Currently we are unable to compile revenue broken down by payer for years before 2008.

Not applicable.

Not applicable.

No