Statistics Poland

Spatial and Environmental Surveys Department

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 six reporting tables:

1. energy taxes,

2. CO2 taxes ETS,

3. CO2 taxes other,

4. transport taxes,

5. pollution taxes,

6. 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.

Poland

Data transmitted for 2003-2021.

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 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts, as amended.

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.

The legal base concerning issues related to statistical confidentiality is Law on Public Statistics from 29 June 1995, with later amendments. Internal Policy no 12 of the President of CSO from 2 April 2014 covers instructions how to preserve statistical confidentiality.

According to Internal Policy No. 12 of the President of CSO it shall not be allowed to publish statistical data which can be related to, and used to identify, a specific natural person, or any statistical information and data characterising economic and financial results of entities of the national economy conducting business activity, if a given aggregation comprises less than three entities, or the share of a given entity in a certain compilation is higher than three-fourths of the whole. All recomendations are always applied.

The website and statistical data bases are the most important forms of sharing the statistical results.

Statistics Poland publishes statistical data significant to the national strategies, plans and other documents, which also answer the needs of the ordinary users.

Statistics Poland in years 2016-2018 (December) published, on Statistics Poland’s website, information note (in Polish) titled “Rachunki ekonomiczne środowiska” (“Environmental economic accounts”) containing information about AEA, MFA and TAXES (https://stat.gov.pl/obszary-tematyczne/srodowisko-energia/srodowisko/rachunki-ekonomiczne-srodowiska,7,3.html).

Since 2019 Statistics Poland has published above mentioned information in publication "Economics aspects of environmental protection (https://stat.gov.pl/obszary-tematyczne/srodowisko-energia/srodowisko/ekonomiczne-aspekty-ochrony-srodowiska-2022,14,4.html).

Actual and archive release schedules are available at the Statistics Poland website:

https://stat.gov.pl/pytania-i-zamowienia/tytulowe-plany-wydawnicze-gus-us/

More detailed information are available upon request from interested users. The users have access to The Release Schedule prepared for a given year. Statistics Poland handles orders for statistical data, and it forwards applications to the relevant departments. The request is analyzed, the scope of data verified in terms of compliance with statistical confidentiality.

The frequency, a scope and form of data publication is determined by the Statistical Survey Programme of Official Statistics (PBSSP) which is consulted with the users. The PBSSP is approved every year by the Council of Minister.

Since 2019 the data has been disseminated in the annual publication (pdf and Excel format).

Since 2019 the data has been disseminated in the annual publication “Economic aspects of environmental protection”.

Since 2019 the data has been disseminated in the annual publication “Economic aspects of environmental protection”. (also Excel format).

Not applicable.

Not applicable.

Some of aggregated environmental tax revenues or fees (e.g. product fees) are disseminated in the annual publication of the Statistics Poland called “Economic aspects of environmental protection”.

Not applicable.

The compilation methodology of module for TAXES was developed under the project European Environmental Economic Accounts: Module for Environmental Taxes, carried out within the grant agreement NO. 50904.2011.005-2011.301. The methodology has been still developed.

Not applicable.

Any additional national descriptions of the measures to assure the quality have not been elaborated. Generally the statistical products are monitored based on the procedures contained in the Internal Policy No. 35 of the President of CSO from 28 December 2011. The quality reports, quality measures, control lists, quality reviews exist there.

A detailed general description of the standard quality reviews is quoted from the Vademecum of Quality in Official Statistics. The priorities for the assessment of quality process can be determined at the stage of planning of the quality review for each individual survey, including its specificity and current needs. Generally the statistical products are monitored based on the procedures contained in the Internal Policy no 35 of the President of CSO from 28 December 2011. The quality reports, quality measures, control lists, quality reviews exist there.

Data collection process is programmed in the way that collected data should be of the appropriate accuracy (which is possible to achieve for reporting units, but at the same time resulting from legal regulations and corresponding to the users’ needs). Statistics Poland  makes every effort to ensure that statistical data are not affected by errors, especially resulting from factual issues.

Statistics Poland takes into account the needs of users by initiating new publications as well as by raising and development of employees competences.

Not applicable.

The data is complet.

Not applicable.

There was revision in the data (for 2015-2020) from previous transmission. The revision of data was mainly due to the updating of data by the National Accounts (2019-2020 for majority of values), additional revision was carried out for Other CO2 taxes category only (2015-2020).

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Small

Not applicable.

2 years (n-2)

1.5 year

2 years

Every data is transmitted and published on time.

Not applicable.

All statistics are comparable between geographical areas.

Not applicable.

All statistics are comparable over time.

Length of comparable time series since 2003.

We liaise with national accounts to ensure that all environmental taxes are properly listed and classified in the NTL and are coherent with ETEA data.

100%

100%

100%

0.5

Every year, during new data transmission data is reviewed. The revision of data is due to the updating of data by the NA (2019-2020 for majority of values), additional revision was carried out for Other CO2 taxes category only (2015-2020).

See point 17.1.

There was a revision of data (for 2015-2020) from the previous transmission.

The transmitted data is final.

The data set based on a official data from NA.

Every July we ask NA to provide the data that we need to use as a key to broken down environmental taxes by A*64. Usually we receive data after one month.

See above.

Statistics Poland checks the quality of data at the collection stage. High quality is ensured at all levels of statistical production.

The environmental tax amounts are disaggregated mainly by means of the structures established on the basis of the National Accounts data concerning the Use (Intermediate Consumption) and the investment outlays in the national economy on the means of transport and buildings and structures. If the data is not available for the last year, e.g. from SUT, data from the previous year is used to make estimates.

The values concerning the relevant balance sheet groups or divisions from the SUT, presented according to the sections and divisions of NACE Rev. 2, are placed, following their transposition, in the appropriate columns in the working calculation files. They serve as the basis for establishing the structures (weights) used to disaggregate the actual tax amounts. Similar steps are taken with respect to the data concerning investment outlays in the national economy.

In the case of several items, the tax amounts disaggregation is a two-stage process. The initial stage entails distributing the tax amounts between households and other divisions of NACE Rev. 2 in total, using the appropriate balance sheet groups or divisions from the SUT. The disaggregation structure is established on the basis of two figures, i.e. the final demand – household consumption and the gross capital formation – gross outlays on fixed assets. The total value obtained for all divisions of NACE Rev. 2 is then disaggregated using the structures based on the investment outlays in the national economy.

Not applicable.

In case of the data is not available for the last year, e.g. from SUT, data from the previous year are used to make estimates.

The tax payable by non-residents is estimated on the basis of the SUT ratios. When the tables are not available or not compiled, the latest SUT ratios are used for the set of years.

Under project (Grant agreement No. 05121.2017.002-2017.529), Statistics Poland has extended the time series for environmental taxes by years not covered by obligatory reporting under the Regulation 691/2011 and not yet reported by Statistics Poland, i.e. the years 2003-2007.

Not applicable.

Not applicable.