1.1. Contact organisation
Hungarian Central Statistical Office
1.2. Contact organisation unit
Multi-domain Statistics Department
1.3. Contact name
Restricted from publication1.4. Contact person function
Restricted from publication1.5. Contact mail address
Hungary Budapest 1024 Keleti Károly u. 5-7.
1.6. Contact email address
Restricted from publication1.7. Contact phone number
Restricted from publication1.8. Contact fax number
Restricted from publication2.1. Metadata last certified
5 July 20232.2. Metadata last posted
5 July 20232.3. Metadata last update
5 July 20233.1. Data description
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.
3.2. Classification system
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:
- energy taxes (including CO2 taxes),
- transport taxes,
- pollution taxes,
- 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).
3.3. Coverage - sector
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.
3.4. Statistical concepts and definitions
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).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
Hungary.
3.8. Coverage - Time
2018-2022.
3.9. Base period
Not applicable.
Million National Currency (MNAC).
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
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.
6.2. Institutional Mandate - data sharing
Not applicable.
8.1. Release calendar
Not applicable.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
Not applicable.
Not applicable.
10.1. Dissemination format - News release
Not applicable.
10.2. Dissemination format - Publications
Data will be made available on Eurostat’s web site as soon as possible after checking.
Data on environmentally related taxes are regularly published on the website of the Hungarian Central Statistical Office.
Environmental taxes are also published in various publications such as Indicators of sustainable development for Hungary, 2020.
10.3. Dissemination format - online database
Not applicable.
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
Not applicable.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
Not applicable.
12.1. Relevance - User Needs
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.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
Not applicable.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
Not applicable.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
Not available.
14.1.1. Time lag - first result
The Regulation requires environmentally related taxes to be provided for the first time on 30 September 2013.
14.1.2. Time lag - final result
Hungary transmitted the data to Eurostat on 30th April 2022 covering the years 2018-2022.
Data set was ready only for this deadline.
Hungarian Statistical Office does not have more recent data in the field of environmental taxes.
14.2. Punctuality
Not applicable.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
Not applicable.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Not applicable.
15.2.1. Length of comparable time series
2000-2022.
15.2.2. Comparability - over time detailed
Not available
| Tax type |
Reference period |
Reasons for breaks |
| Not available |
Not available |
Not available |
| Not available |
Not available |
Not available |
| Not available |
Not available |
Not available |
| Not available | Not available | Not available |
15.3. Coherence - cross domain
Not applicable.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
Not applicable.
15.3.2.1. Coherence - National Accounts detailed
Not available
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
| All types are coherent with national accounts |
none |
Not available |
Not available |
| Transport taxes |
The accident tax is listed elsewhere in NTL. |
Not available |
Not available |
| Energy taxes |
Before 2013 not the same taxes were listed in energy taxes in NTL and Eurostat. We can't fix it retroactively. |
Not available |
Not available |
| Pollution taxes |
Before 2017 not the same taxes were listed in pollution taxes in NTL and Eurostat. We can't fix it retroactively. |
Not available |
Not available
|
15.4. Coherence - internal
We don't make any adjustments to make the time series coherent.
Not applicable.
17.1. Data revision - policy
For the framework of NACE rev. 2. the years before 2005 data were not recalculated.
Data revision policy: Not applicable.
17.2. Data revision - practice
A 2020-as adatokat 2021-ben korrigálták. Néhány adat rossz sorban volt.
17.2.1. Data revision - average size
Not applicable.
17.2.2. Status of data
Not applicable.
18.1. Source data
See concept 18.1.1.
18.1.1. Source data detailed
|
|
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
|---|---|---|
| Energy taxes |
Excise tax on fuel/D59D |
Discharge, Hungarian Energy and Public Utility Regulatory Authority |
| Nuclear contribution/D214L |
NACE 35 |
|
| Energy tax/D214A |
Energy consumption data by Hungarian Energy and Public Utility Regulatory Authority. From the third quater of 2017 energy tax merged into excise tax. |
|
| Hydrocarbons stockholding fe/D214I |
NACE 19 |
|
| Revenue from the sale of carbon allowances /D29F |
HCSO, National Accounts Department |
|
| Transport taxes
|
Tax on domestically registered vehicles/D29B |
Gross stock of transport equipment |
| Tax on corporation with use the vehicle/D29B |
Gross stock of transport equipment |
|
| Car registration taxes/D214D |
Gross stock of transport equipment |
|
| Tax on collision insurance/D214G |
Gross stock of transport equipment |
|
|
|
|
|
| Pollution taxes |
waste deposal contribution /D214H |
NACE38 |
| Environmental charge /D29F | HCSO National Account department | |
| car product flat rate | gross stock of transport equipment | |
| office paper product charge |
GDP |
|
| product charge on other chemical products |
NACE 20 |
|
| other plastic product charge |
NACE 08 |
|
| electrical equipment product charge |
supply and use tables |
|
| advertising media product fee | NACE 47 | |
| diluents and solvents product fee | expert estimation | |
| lube product fee | gross stock of transport equipments | |
| batteries product charge | gross stock of transport equipments | |
| cooling equipment product charge | electronics and refrigerant consuming use product fee | |
| packaging product fee | tax revenue data | |
| tire product fee | gross stock of transport equipments | |
| Resource taxes |
Land protection contribution/D91B |
households |
| Forestry fund tax/D214L |
NACE02, households |
|
| Fishing development contribution/D214L |
NACE03, households |
|
| Tax for protection of wild animals/D214L |
NACE01, households |
18.2. Frequency of data collection
Not applicable.
18.3. Data collection
Not applicable.
18.4. Data validation
We use official national datasources and the NTL.
18.5. Data compilation
Starting with the data for the year 2000, we aggregate the data and the different calculations in a spreadsheet year by year and monitor the changes.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
| Tax type |
Reference years |
Method for breaking down revenue to payer |
| Energy taxes |
2017 |
Excise tax on mineral oils Data on the excise tax on the three types of mineral oils (gasoline, gas oil and heating oil) were broken down by economic divisions with the use of energy consumption data (data on the consumption of mineral oils). For certain economic divisions (NACE Rev 2. 2-digits: 01-03, 05, 10-33) the energy consumption data were available from energy statistics (source: Hungarian Energy and Public Utility Regulatory Authority). For other divisions, the energy consumption data had to be calculated using the energy consumption data of the economic sections, which was available from the database of Energy Centre and the stock of motor vehicles calculated with PIM. Nuclear contribution Data on nuclear contribution was allocated to NACE 35. Energy tax Revenue data on energy tax were broken down by economic divisions with the use of energy consumption data (data on the consumption of electricity). For certain economic divisions (NACE Rev 2. 2-digits: 01-03, 05, 10-33) the energy consumption data were available from energy statistics (source: Energy Centre). For other divisions, the energy consumption data had to be calculated using the energy consumption data of the economic sections, which was available from the database of Energy Centre and economic output of the divisions (National Accounts data). From the third quater of 2017 energy tax merged into excise tax. Hydrocarbons stockholding fee Data for hydrocarbons stockholding was allocated to NACE 19. Sale of emission allowances Data for sale of emission was allocated in accordance with the data of Generation of Income accounts of NA. |
| Pollution taxes |
2017 |
Product charge on tires Data on product charge on tires was allocated to economic divisions by using data on the stock of motor vehicles. The ratio for the household/industry owned motor vehicles was calculated by using the database of the Central Office for Administrative and Electronic Public Services. Product charge on packaging Data on product charges was calculated on the basis of packaging materials used, allocation of totals to economic divisions was made by using tax revenue data from Hungarian Customs and Finance Guard. Data on product charges on retail packaging was allocated to NACE 55 and 56 (based on tax revenue data from Hungarian Customs and Finance Guard); apart from this, data was assigned to households. Product charge on refrigerators/refrigerating agents Data on product charge on refrigerators/refrigerating agents was assigned to economic divisions by using Supply and Use tables for refrigerators and connected products. Data of households was estimated by using retail data. Product charge on batteries Data on product charge on batteries was assigned to economic divisions by using data on the stock of motor vehicles. The ratio for the household/industry owned motor vehicles was calculated, using the database of the Central Office for Administrative and Electronic Public Services. Product charge on other petroleum products Data on product charge on other petroleum products for economic divisions was calculated with the use of data on the stock of motor vehicles. For this purpose, the ratio of motor vehicles owned by economic divisions (NACE Rev 2. 2-digit level) and households had to be generated. First of all, the ratio for the household/industry owned motor vehicles was calculated, using the database of the Central Office for Administrative and Electronic Public Services, after that, the stock of industry-owned motor vehicles was assigned to economic divisions with the help of the stock of motor vehicles using PIM. Product charge on dilutants Data on product charge on diluents was allocated to NACE 18, 31, 41 and households (ratios were used on the basis of expert estimations) Product charge on commercial printing paper Tax revenue data on product charge on commercial printing paper was, as a whole assigned to economic division 47 Retail trade. Product charge on electric appliances and electronic equipment The allocation of revenue data on product charge on electric appliances and electronic equipment was executed by using data from Supply and Use tables for electronic equipment used by businesses if they are available. For households, a calculation, based on estimation of household/industry ratio of electronic equipment was made. For this estimation, the following household/industry ratios were used for the different electric appliances: Major household appliances 0.95/0.05 Small household appliances 0.95/0.05 Information and telecommunications equipment, excl. radio telephone 0.5/0.5 Home entertainment goods 0.95/0.05 Electric do-it-yourself machinery and tools 0.7/0.3 Games and toys and sporting equipment 1/0 Control, monitoring and surveillance equipment 0.05/0.95 Vending machines 0/1 Cell phones 0.5/0.5 Product charge on other plastic products Data on product charge on other plastic products was assigned to economic divisions by using the GDP ratio of the same divisions. Product charge on office materials Data on product charge on office materials was assigned to economic divisions by using the GDP ratio of the same divisions. Environmental pressure fee For data on environmental pressure fee, the allocation of revenue data to economic divisions was made by using Tax revenue data from Hungarian Tax and Financial Control Administration as they are available and fully compatible with our purposes. Waste disposal fee Tax revenue from waste disposal fee as a whole assigned to economic division 38, Waste collection, treatment and disposal activities; materials recovery. Product charge on other chemical products Tax revenue from product charge on other chemical products as a whole assigned to economic division 20, Manufacture of chemicals and chemical products. Flat rate on motor vehicles Data on flat rate on motor vehicles was allocated to economic divisions by using data on the stock of motor vehicles. The ratio for the household/industry owned motor vehicles was calculated by using the database of the Central Office for Administrative and Electronic Public Services. |
| Resource taxes |
2017 |
Forestry fund tax Revenue data on forestry fund tax was assigned to NACE 02 and households (50-50%), based on the purpose of the tax. Fishing development contribution Revenue data on fishing development contribution was assigned to NACE 03 and households (50-50%), based on the purpose of the tax. Tax for protection of wild animals Revenue data on tax for protection of wild animals was assigned to NACE 01 and households (50-50%), based on the purpose of the tax. Soil protection levy Tax revenue data on product charge on soil protection levy was, as a whole assigned to households, based on the purpose of the tax. |
| Transport taxes |
2017 |
Motor vehicle tax Revenue data of motor vehicle tax was allocated to economic divisions by using data on the stock of motor vehicles. The ratio for the household/industry owned motor vehicles was calculated by using the database of the Central Office for Administrative and Electronic Public Services. Car registration taxes Revenue data of car registration taxes was allocated to economic divisions based on the stock of motor vehicles. The ratio for the household/industry owned motor vehicles was calculated by using the database of the Central Office for Administrative and Electronic Public Services. Tax on corporation with use the vehicles Revenue data of car registration taxes was allocated to economic divisions based on the stock of motor vehicles. Tax on collision insurance Revenue data of car registration taxes was allocated to economic divisions based on the stock of motor vehicles. The ratio for the household/industry owned motor vehicles was calculated by using the database of the Central Office for Administrative and Electronic Public Services. |
18.5.3. Compilation of estimations
We do not use estimates, we only work from the data we receive.
18.5.4. Compilation of revenue payable by non-residents
Not applicable.
18.5.5. Compilation of revenue broken down by payer for years before 2008
Not applicable.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
The proportion of non-residents is calculated on the basis of the most recent data. Data for 2021 were not available yet. The 2020 data were used to calculate the 2021 non-resident data.
We can only calculate the data for non-residents for transport taxes.
All CO2 taxes in Hungary were ETS CO2 taxes.
We have no information on other environmental payments.
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.
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.
Hungary.
The data refer to the calendar years.
Not applicable.
Million National Currency (MNAC).
Starting with the data for the year 2000, we aggregate the data and the different calculations in a spreadsheet year by year and monitor the changes.
See concept 18.1.1.
Not applicable.
Not available.
Not applicable.
Not applicable.