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.

 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.

 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.

 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.