Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
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: 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)
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
Data are presented at national level.
3.8. Coverage - Time
From 2008 to 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.
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.
8.1. Release calendar
Statistical information is published in accordance with an Official Statistics Calendar. 26/04/2024
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.
11.2. Quality management - assessment
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.
12.1. Relevance - User Needs
Not applicable.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
Environmental taxes payable by non-residents have not been reported.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
-
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
The statistical data are submitting under EC regulation according to the deadline.
14.1.1. Time lag - first result
not applicable
14.1.2. Time lag - final result
Statistical information is published in the 11th month after the end of the reference year.
14.2. Punctuality
Lithuania transmitted the data to Eurostat on 26/04/2024.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
Statistical information is comparable across the EU
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Comparability over time is fully guaranteed.
2008-2018
15.2.1. Length of comparable time series
Since 2008
15.2.2. Comparability - over time detailed
Tax type
Reference period
Reasons for breaks
N/A
15.3. Coherence - cross domain
Coherent with National Tax List
15.3.1. Coherence - sub annual and annual statistics
The results published are final and not revised later.
17.2.1. Data revision - average size
-
17.2.2. Status of data
Transmitted data can be considered as final
18.1. Source data
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.
18.1.1. Source data detailed
Tax Name/ESA Code
Source data for compiling tax revenue by payer
Energy taxes
Oil and other oil products.
Inter-Community Data Warehouse
Electricity
Inter-Community Data Warehouse
Transport taxes
Car registration taxes D214D
State Enterprise Regitra which registers vehicles
Conveyance taxes D29B
Inter-Community Data Warehouse
Pollution taxes
Pollution taxes D29F
Inter-Community Data Warehouse
Resource taxes
Deductions from revenue according to the RoL Forestry law D214I
Inter-Community Data Warehouse
18.2. Frequency of data collection
Annual
18.3. Data collection
-
18.4. Data validation
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.
18.5. Data compilation
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.
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
Excise duty on fuel for heating/Energy tax
2008-2018
Excise duty on fuel for heating actually pay enterprises from activity 35 by NACE rev.2 “Electricity, gas, steam and air conditioning supply”.
Excise duty on kerosene/Energy tax
2008-2018
Excise duty on kerosene, its substitutes and additives actually pay enterprises from activity 51 by NACE rev.2 “Air transport”.
Excise duty on fuel for motor vehicles/Energy tax
2008-2018
Excise duty on fuel for motor vehicles is paid by households as well as enterprises by activities. These excises were split by activities and households using data from tables on Supply and Use and data from Energy balances. The share of used petroleum products for intermediate consumption was the basis for the calculation of excises by activities. Expenditure for petroleum products by households was the basis for excise calculation for households, as well as consumption of different kind of fuel in kind from Energy balances.
Pollution tax
Data have been collected from Inter-Community Data Warehouse. Every enterprise taxpayer 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
Transport tax
Data have been collected from Inter-Community Data Warehouse. Every enterprise taxpyer 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
Resource tax
Data have been collected from Inter-Community Data Warehouse. Every enterprise taxpyer 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
18.5.3. Compilation of estimations
-
18.5.4. Compilation of revenue payable by non-residents
-
18.5.5. Compilation of revenue broken down by payer for years before 2008
Data were not compiled before 2008.
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not applicable.
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.
7 July 2023
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.
The data refer to the calendar years.
-
Million National Currency (MNAC)
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.
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.
See concept 8.1
The statistical data are submitting under EC regulation according to the deadline.
Statistical information is comparable across the EU
