Statistics Lithuania

Green Deal Statistics Division

29 Gedimino Ave., LT-01500 Vilnius, Lithuania

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.

Data are presented at national level.

From 2008 to 2019

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.

In the process of statistical data collection, processing and analysis and dissemination of statistical information, Statistics Lithuania fully guarantees the confidentiality of the data submitted by respondents (households, enterprises, institutions, organisations and other statistical units), as defined in the Confidentiality Policy Guidelines of Statistics Lithuania.

Data treated according Integrated Statistical Information System Data Security Regulations and Rules for the Secure Management of Electronic Information in the Integrated Statistical Information System, approved by Order No DĮ-42 of 20 February 2015 of the Director General of Statistics Lithuania.

Statistical information is published in accordance with an Official Statistics Calendar. 12/11/2019

Link to the release calendar

Official Statistics Calendar

Statistical information is published on the Official Statistics Portal according to an Official Statistics Calendar, following the Official Statistics Dissemination Policy Guidelines and Statistical Information Preparation and Dissemination Rules

See concept 8.1

not applicable

not applicable

https://osp.stat.gov.lt

Not applicable.

Not applicable.

not applicable

Not applicable.

not applicable

Not applicable.

not applicable

The quality of statistical information and its production process is ensured by the provisions of the European Statistics Code of Practice and ESS Quality Assurance Framework. 

In 2007, a quality management system, conforming to the requirements of the international quality management system standard ISO 9001, was introduced at Statistics Lithuania. The main trends in activity of Statistics Lithuania aimed at quality management and continuous development in the institution are established in the Quality Policy. Monitoring of the quality indicators of statistical processes and their results and self-evaluation of statistical survey managers is regularly carried out in order to identify the areas which need improvement and to promptly eliminate the shortcomings.

The indicators are analyzed by analyzing the quality of the information received. Additional quality control of statistical data at the macro level level is performed. The statistical indicators are compared with the indicators of the previous period and the corresponding other statistical surveys.

Not applicable.

Not applicable.

Environmental taxes payable by non-residents have not been reported.

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 statistical data are submitting under EC regulation according to the deadline.

not applicable

Statistical information is published in the 11th  month after the end of the reference year.

Lithuania transmitted the data to Eurostat on 26/04/2022.

Not applicable.

Statistical information is comparable across the EU

Not applicable.

Comparability over time is fully guaranteed.

2008-2018

Since 2008

Coherent with National Tax List

not applicable

Coherent with ESA requirements.

Totals and subtotals are correct

Administrative data are used.

Revisions of statistical indicators are performed in accordance with the General Principles behind the Performance, Analysis and Announcement of Revisions of Statistical Indicators, approved by Order No DĮ-262 of 30 December 2013 of the Director General of Statistics Lithuania. Users are informed about scheduled revisions in advance through a Calendar of Scheduled Revisions of Statistical Indicators.

The results published are final and not revised later.

-

Transmitted data can be considered as final

There are two main data sources for compilation of environmentally related taxes – Tax statistics survey conducted by the Enterprises Statistics Division and information on State Government statistics and National accounts. The Survey population comprises all tax payers. The Survey is a total (census) survey, performed based on the data from administrative data sources. Data are received from the Inter-Community Data Warehouse, the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania.

Annual

-

The results are analysed, the reasons for changes in the values are determined. The results are compared with the previous periods and administrative data sources.

Data of the Inter-Community Data Warehouse, State Tax Inspectorate under the Ministry of Finance are used. Every enterprise/tax payer is linked with the Statistical Business Register (SBR) by an enterprise code. An SBR activity code is attached to every enterprise. Taxes paid are broken down by economic activity using SBR activity codes. Energy taxes (excises on produced and imported oil and other petroleum products) are broken down by activity and households using data from supply–use tables.

Not applicable.

-

-

Data were not compiled before 2008.

Not applicable

Not applicable.