Central Statistical Bureau of Latvia

Environment and Energy Statistics Section, Agricultural and Environmental Statistics Department

Central Statistical Bureau of Latvia, Lāčplēša iela 1, Rīga, LV-1301

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.

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. 

Data on environmental taxes in Latvia are available since 2008.

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.

At EU level:

• Regulation (EC) No 223/2009 of the European Parliament and of the Council, of 11 March 2009, on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities.

At national level:

• Statistics Law (in force since 4 June 2015), Section 17.

Published data should not allow identification of single consumers.

Central Statistical Bureau of Latvia (CSB) does not disclose the data which by their nature might be subject to commercial confidentiality. Pursuant to the requirements of national legislation, Section 17 of the Statistics Law, Section 5 and 16 of the Freedom of Information Law, Sections 6, 7 and 27 of the Personal Data Protection Law, and in accordance with the item 5 of the CSB Quality Guidelines, CSB provides confidentiality and protection of information given by respondents, as well as individual information received from other sources.

16.06.2023.

CSB website: https://stat.gov.lv/en/calendar?Dates=%22Next%20year%22

Environmental taxes in Latvia are published on the CSB website under the heading Environment and Energy - Environment – Environmental taxes by economic activity. The statistics is published in accordance with the Statistics Law and the European Statistics Code of Practice, respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers. The statistical information published by the CSB is accessible to all data users at the same time and under the same conditions.

See concept 8.1

There is no national press release on the data.

Environmental taxes in 2021 will be included in the national collection of statistics "Environment of Latvia in Figures: Climate Changes, Natural Resources and Environmental Quality in 2022" (available in English and Latvian). The collection is available on the CSB website in section Publications.

https://stat.gov.lv/en/search?DataSource=%22publications%22

Data are available to all users on the CSB website database in section Environment and Energy – Environment-Environmental taxes by economic activity (NACE Rev. 2)

https://data.stat.gov.lv/pxweb/en/OSP_PUB/START__ENV__VI__VIN/VIN010/

Not applicable.

Not applicable.

Currently, data are not disseminated in other ways.

Not applicable.

https://stat.gov.lv/en/metadata/3009-environmental-taxes-economic-activity 

Not applicable.

All quality documentation of Latvian official statistics and CSB is available on the CSB website in the section Documents – National Statistical System of Latvia –Quality assurance framework. The section includes, e.g., Quality Policy of CSB, Statistical Dissemination Policy, Revision Policy, Quality Policy of the National Statistical System of Latvia, Memorandum of Understanding for Implementation of Quality Policy of the NSS of Latvia.

On 29 November 2018, CSB gained ISO 9001:2015 standard certificate “Quality Management Systems – Requirements”. The certification refers to the production of official statistics – planning, data acquisition, processing, analysis, and dissemination. Currently, there is no self-assessment report for environmental taxes.

Overall data quality is good. 

Not applicable.

Not applicable.

Data fully meet the requirements of the Regulation (EU) 691/2011.

Not applicable.

The data are reliable, and accuracy is good. 

Not applicable.

Not applicable.

Information is included in the sub-concepts S.13.3.1-S.13.3.5.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Most common processing error is arithmetic error (e.g., in formula). In most cases, such errors are noticed and corrected timely.

Not applicable.

17 month

16 month

17 month

The legal deadline for submitting the questionnaire is the twenty-first month after the reference period. Data covering 2008-2021 was transmitted to Eurostat on time.

Not applicable.

Data are comparable between geographical areas.

Not applicable.

Data in time series are calculated based on the same methodology and are comparable. Only transport taxes for 2017 have been collected directly from State Revenue service data for every taxpayer (by enterprise registration number). Transport taxes data for 2008-2016, were estimated using information about consumption oil products for transport by NACE.  

13 reference periods from 2008-2021.

All environmental taxes are properly listed and classified in the NTL and are coherent with ETEA data.

Not applicable. there is no sub annual data on taxes.

Data are coherent with National accounts

Data are internally consistent.

0.1 FTE

If errors are found then the data are corrected.

The availability of new source data or calculation error are the main reasons for revisions. 

there was no data revisions

Data are final for 2021. 

Main data sources for the compilation of environmental taxes in the breakdown by industries are State Revenue Service data. Information about taxes, which CSB receives from State Revenue Service, is available for every taxpayer (by enterprise registration number).
 

Annual

Information from State Revenue Service, is available for every taxpayer (by enterprise registration number or physical person code). Data are available for extraction in shared database.

Comparative analysis of the reported data is made based on the data on the previous periods. 

Data are received from State Revenue Service and then aggregated by Naces and households using other data sources (mainly energy statistics).

Not applicable.

All basic data are availabale.

Only revenues paid by non-residents are revenues from sale of emission allowances.

Data about residents purchases of emissions allowances are based on information about issued and surrender allowances on companies’ level. 

If company surrendered more allowances than it was issued for them, then it was assumed that difference was bought in emissions auctions. Those bought emission allowances are multiplied with average price and allocated to respective NACE.

Remaining amount from total revenues from sale of emission allowances are assumed to be bought by non-residents. Average price for allowances increased drastically- form 7.65 euro in 2018, to 19.76 in 2019 and 24.43 in 2020, that influenced increase of amounts payed by non-residents.

Data are not compiled before 2008.

Not applicable

Not applicable.