State Statistical Office of the Republic of North Macedonia

Unit of agricultural and environmental statistics

Department of environment, energy and transport

Dame Gruev no. 4

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).

Economic units that have paid environmental taxes.

All economic units that have paid environmental taxes.

NTES 1 and 2 (Republic of North Macedonia)

Total for the country and by NACE Rev.2. / A11, sector households and non-residents.

2010-2021.

Not applicable.

Million denars (MKD)

Calendar year 2020 - final data.

Calendar year 2021 - preliminary (estimated data) for energy taxes.

Statistics on environmental taxes is 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. https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:192:0001:0016:EN:PDF

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. https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2013:174:0001:0727:EN:PDF. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32001R0995 and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 https://op.europa.eu/en/publication-detail/-/publication/3ed976ae-59ba-40a7-8ee8-fb00e0659b30/language-en 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.

National:
Law on State Statistics („Official Gazette of the Republic of Macedonia“ No. 54/97, 21/07, 51/11, 104/13, 42/14, 192/15, 27/16,83/18 and 220/18) http://www.stat.gov.mk/ZakonZaStatistika.aspx and The Programme of Statistical Surveys  2018-2022 („Official Gazette of the Republic of Macedonia“ No. 22/18 and 224/18). http://www.stat.gov.mk/ZaNas.aspx?id=8.

Data are transmitted to Eurostat (via eDamis).

The statistical confidentiality policy aims to lay down the basic principles that are
applied in the SSO, arising from the:
- Law on State Statistics
(http://www.stat.gov.mk/ZakonZaStatistika.aspx)
- Code of Practice of European Statistics
(http://www.stat.gov.mk/ZaNas.aspx?id=2)
- Resolution of the United Nations on Fundamental Principles of Official Statistics

Individual data are protected by the Law on State Statistics http://www.stat.gov.mk/ZakonZaStatistika.aspx . Data collected with statistical surveys from the reporting units or indirectly from administrative or other sources are confidential data and are used only for statistical purposes. Results from the statistical processing may also generate information considered as confidential, for example: anonymised individual data, tables with low level of aggregation, as well as unreleased data. The Policy on Statistical Confidentiality http://www.stat.gov.mk/ZaNas.aspx?id=32  contains the basic principles used in the SSO.

All individual or personal data, in each phase of statistical processing, are treated as confidential data and may be used only for statistical purposes. When releasing data from this survey at an aggregated level, there is no need for additional data treatment for the purpose of ensuring confidentiality.

The date of release of statistical information is indicated in the Release Calendar presenting the results of the statistical surveys carried out by the State Statistical Office.

The Release Calendar is available on the SSO website http://www.stat.gov.mk/Kalendar_nov.aspx

In accordance with the dissemination policy, all users have equal access to statistical data at the same time. Data are released on the web site at the same time for all users, which are informed with the Release Calendar, and no user has privileged access.

Annual

First release: Environmentally related taxes.

http://www.stat.gov.mk/PrikaziSoopstenie.aspx?id=129&rbr=2759

Not applicable, data from the SSO are not published in the thematic publication.

MAKStat-database - Environment

http://makstat.stat.gov.mk/PXWeb/pxweb/mk/MakStat/MakStat__ZivotnaSredina/650_ZivSred_Mk_DZS_mk.px/?rxid=46ee0f64-2992-4b45-a2d9-cb4e5f7ec5ef

Number of reviews of the tables from MAKStat database = 22.

Number of reviews of data tables = 22

According to the Law on State Statistics  (Article 41) http://www.stat.gov.mk/ZakonZaStatistika.aspx and the Policy on Access to Anonymised Microdata for scientific purposes http://www.stat.gov.mk/ZaNas.aspx?id=22, data collected for the purpose of official statistics may be used for scientific purposes if there is no risk of direct or indirect identification, i.e. disclosure of data individuality. Access to microdata is possible only in the safe room at the SSO, based on a submitted and approved request and a signed agreement.

Web site

Publication: Environmenta statistics

Statistical Yearbook

Number of reviews of metadata  = 0.

The methodology is updated and consistent with the latest requirements of the European institutions - Eurostat (Statistical Office of the EU).

The Methodological explination, national

Regulation of European Parliament No. 538/2014.

https://publications.europa.eu/en/publication-detail/-/publication/8f5dc5e0-e656-11e3-8cd4-01aa75ed71a1

Metadata coverage of statistical outputs = 80%.

Metadata coverage of statistical processes = 70%.

Metadata coverage of quality = 80%.

Quality report for 2021, from SSO, to Eurostat

http://edamisserver:8181/SendDatafile

https://www.google.com/search?client=firefox-b-d&q=Quality+management+-+documentation%3A+http%3A%2F%2Fedamisserver%3A8181%2FSendDatafile

The commitment of the SSO to ensuring quality of products and services is described in the:

Data for environmentally related taxes sre used by the business community and by the Government as the economic indicator, economic instrument for pollution control and use of natural resources, with aim to have an impact on the economic subjects, producers and consumers. According to the Regulatives all levels of agregation are calculated and released on national level and are transmitted ti Eurostat.

Data on environmentally related taxes are used by national institutions, Ministry of environment and phisical planning, industrial and business associations, environmental associations, non-goverment organizations, local units for monitoring on trends of calculation of indicators. Data from the statistical surveys are used by the desicion makers for technical justification of their policies, for the strategies and plans for action in the field of tax strategies, in the establishment of strategic actions and measuresfor economic development with the aim of implementation of the programmes for active measurement of tax payment, as well as preparation of reports for the status of the environment in the tax filed. 

International users. European organizations expresses the necessity of information via specific regulations and agreements, regular working meetings (Eurostat), international meetings (for data base updating), reporting questionnaires and requests sumbitted to SSO (OECD). 

• User Satisfaction: http://www.stat.gov.mk/ZaNas.aspx%3fid=33.

In terms of indicators according to the Regulation No. 691/2011 on European Commission, SSO provide about 50% of them. 

Not applicable.

Data accuracy is ensured by data comparisons and analysis before dissemination.

Data accuracy is ensured by working on  data comparisons and analysis before dissemination.

Not applicable. There are no sampling errors. Data are not based on stastistical survey, data are compiled using administrative sources.

Not applicable.

Not applicable.

Proportion of common units = Not applicable.

Over-coverage = 0%.

Proportion of common units = %.

No data collection errors.

Differences in the values of collected data with real data continuously are processed and not measured.

Not applicable

Not applicable.

Not applicable.

Measurement of processing errors is not performed.

Not applicable.

T+180

The data is published according to the terms laid down in the Release Calendar presenting the results of the statistical surveys carried out by the SSO.

Time lag until first results = 0.

Time lag until first results = 0.

All data are released according to the deadlines in the Release Calendar and are timely transmitted to Eurostat.

Time lag of releasing = 0 days.

Time lag of submission to Eurostat = 0 days.

Not applicable.

Environmentally related taxes Accounts are produced at national level and are harmonized with the Regulatons for satelite economic accounts for environment. This ensures cmparability of national data with European data.

Data are comparable od NTES 1 and 2 (Republic of Macedonoa).

Due to the unity of principles, variables, definitions and classifications used there is a high degree of comparability between EU Member States with regard to the survey’s results.

Not applicable.

Time series are available beginning 2010.

The lenth of comparable time series is 11 reference periods.

Time series are available beginning 2010.

The lenth of comparable time series is 10 reference periods.

Data are partially coherent. For environmental taxes calculation data from other sources (SUT Table, excise) are used. From these data with additional processing fot calculation of taxes appropriate indicators are calculated .

Not applicable

Not applicable

IInternal coherence of data is ensured, data are controlled and analysed withinthe production process.

Not applicable.

Revision of the data is applied if necessary.

In accordance with the Statistical Data Revision Policy.

In accordance with the Statistical Data Revision Policy.

Revision of the data is applied if necessary

Not applicable.

Not applicable.

Data source are excise and Supply Use Table from National accounts department  and micro data from Ministry of Finance, as well as data from the public enterprise for state roads.

For energy taxes data ‘Coke and refined petroleum products from SUT table is used as a source.

For pollution taxes the following taxes under appropriate code as a source are used:

Compensation for environmental permits for the import of used products, goods and waste and scrap of lead, ash and residues containing mainly lead, waste and scrap spent primary cells, spent primary batteries and spent electric accumulators

Compensation for environmental permit for the export of parts collected from nature

Compensation for environmental permit for the import of substances that deplete the ozone layer

The fee paid by operators of installations with B integrated environmental permit of the municipality or the City

Compensation paid by operators of installations with the A integrated environmental permit

Ministry of Finance is an administrative source of data.

For transport taxes the following taxes under appropriate code as a source are used:

Reimbursement for use of road or highway, or building their section of road (motorway tax)

Compensation for use on public roads (road tax) for motor vehicles and trailers subject to registration.

Starting from 2018 additional transport taxes were used due to allocation by NACE.

Those are: Revenues from transport aircraft and motor vehicles (Compensation for environmental protection in the registration of motor vehicles and vessels, Communal fee for use of roads by passenger, freight, motor vehicles, buses, special vehicles and motorcycles, which is payable on registration of vehicles)

Revenues generated from fees for landing-lending

The ESA 2010  and Public enterprise for State roads is an administrative source of data.

Annual

Data collection is performed  electronically from data bases of administrative sources.

Data validation is done through the entire process of processing and calculation, according to the criteria of output data calculation.

Data are compiled using data from administrative sources, SUT Table, ESA 2010, Ministry of finance, Public Enterprise for State Roads.

Data compilation

Taxes allocated to

Imputation of units = 0%.

Imputation of topics = 0%.

Energy taxes

Distribution_of_excise_IC_H

Total intermediate consumption at purchasers' prices for Coke and refined petroleum products - (BY SUT)

Final consumption expenditure by households for Coke and refined petroleum products -(BY SUT)

Total use at purchasers' prices - (BY SUT)

Calculation of

Structure_of_IC

Distribution by sectors 01-96 (NACE Rev.2)

Resource taxes

Distribution by sectors 01-96 for codes

Pollution taxes

Transport taxes

Calculated total taxes not distributed by NACE

Resource taxes

Calculated total taxes not distributed by NACE

Non residents>Final consumption expenditure by households мултиплиед (Purchases on the domestic territory by non-residents ) * (-1)/  Final consumption expenditure by households (Total intermediate consumption by industries at purchasers' prices).

Distribution of excise > :excise paid by non-residents =  non-residents * Excise paid by Households

Not applicable

Not applicable, no time series and seasonal adjustment of data is made.

Not applicable, no seasonal adjustment of data is made.