National Institute of Statistics Romania

National Institute of Statistics Romania

victor.ene@insse.ro

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. 

Starting with the 2021 DC, data has been added for “Environmental taxes for national purposes (difference between total reported above and total published for national purposes)”. These are:

- Energy taxes - Other taxes and fees

- Pollution tax - Excises from sale of other products + General sales or turnover taxes + License tax

- Resource tax - Taxes on revenues from the exploitation of natural resources

Data has also been added for “Other environmentally related payments to government (fees and charges)”. These are:

- Energy taxes - Contributions for the potential provided for hydropower purposes through the dams of the accumulation lakes from the administration of the National Administration "Romanian Waters"

- Transport taxes - Rovinieta income + revenue from special transport authorizations + Income from road area use + Revenues from the use of Danube bridges + Revenue from revenue collection agencies

- Pollution tax - Contributions for the reception of wastewater in water resources - General, specific, toxic and very toxic chemical indicators+Revenue from the application of the tariff for the approval of plans for the disposal of equipment and materials containing PCB / PCT+Revenue from the application of the tariff for the registration of manufacturers of electrical and electronic equipment and manufacturers of batteries and accumulators+Revenue from the application of the tariff for the approval of the inland transport of hazardous waste, the notification of the import of non-hazardous waste, the import / export of hazardous waste or its transit+Revenue from the application of the tariff for environmental impact assessment for certain public and private projects (various stages) or revision / updating of the environmental agreement+Revenue from the application of the tariff for environmental impact assessment for certain public and private projects (various stages) or revision / updating of the environmental agreement+Revenue from the application of the tariff for the issuance of the permit for the application in agriculture of sludge from wastewater treatment.

- Resource tax - Mining and oil fees

 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.

ROMANIA

2006 - 2021

Not applicable.

Million National Currency (MNAC)

Romania transmits the data to Eurostat every year in April covering the years 2006 - n – 2 (n = current year).

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.

Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016

Law No. 190 of July 18, 2018 on implementing measures for Regulation (EU) 2016/679 of the European Parliament and of the Council of April 27, 2016

Not applicable.

National release calendar for environmental taxes by economic activity (ETEA) data: 12 X 2023 TEMPO (NIS data base), 19 XII 2023 Annual publication on environmental economic accounts - the account of environmental taxes chapter.

https://insse.ro/cms/files/legislatie/programe%20si%20strategii/2022/PSNA_2022_MOF_parteaI_nr732Bis.pdf

TEMPO database, matrix PMI116A.

See concept 8.1

Not applicable.

Regular publication: "Enviromental economic accounts" 

https://insse.ro/cms/sites/default/files/field/publicatii/conturi_economice_de_mediu_11.pdf

TEMPO database, matrix PMI116A.

http://statistici.insse.ro:8077/tempo-online/#/pages/tables/insse-table

Not applicable.

Not applicable.

No other disemination format.

Not applicable.

Metadata in on line metadata base.

http://statistici.insse.ro:8077/tempo-online/#/pages/tables/insse-table

Metadata in annual publication  "Enviromental economic accounts" 

https://insse.ro/cms/sites/default/files/field/publicatii/conturi_economice_de_mediu_11.pdf

National methodology 

http://colectaredate.insse.ro/metadata/public.htm?locale=en

Not applicable.

We don't have national quality reports.

We validate data: - double check with data providers

                           - assurance of fully correlation with NTL

Annual discutions with data providers 

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The data were revised compared to the data previously transmitted to Eurostat.

As the real value of the environmentally related taxes is never known, the estimation of data accuracy is difficult.

Not applicable.

Not applicable.

Not non-sampling error

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No processing error.

Not applicable.

Starting with the 2022 reporting, Romania transmits the data to Eurostat in April, covering the years 2006 - n - 2 (n = current year).

The average production time for data is three month.

The data are disseminated in October, in the TEMPO online database and in December in the national publication

Time lag: 22 months from the last day of the reference period to the day of publication on the online data base TEMPO. 

Time lag: 16 months from the last day of the reference period to the day of transsmision to the Eurostat.

Time lag: 22 months from the last day of the reference period to the day of publication on the online data base TEMPO. 

Time lag: 16 months from the last day of the reference period to the day of transsmision to the Eurostat.

Not applicable.

The national accounts are the main data source. The tax data are collected from the institutional sector accounts, namely S13 (general government sector), a list of all taxes is available annually (NTL).

There are not discrepances between ETEA and EGSS / international concepts and deffinitions.

Not applicable.

There are no limitations in use of date for comparations over time

We have no break in time series.

We analize annual toghether with  NA department the NTL in order to enshure that all environmental taxes are properly listed and classified in the NTL and are coherent with ETEA data.

We are using only annual data.

No accuracy or coherence problems.

We are using the same datasources for the entire time series.

Not available.

Revision Policy of the National Institute of Statistics

For the year 2020, the distribution on NACE for energy taxes according to PEFA 2020 was revised.

We review the list of environmental taxes for completeness every year. For energy taxes and for pollution taxes, a reallocation was made on caen_rev2 based on the latest PEFA  version.

Data where revised because NTL was revised. 

The data transmitted  are final.

see table at 18.1.1

Annual

We received data from outside of organization. The provider is: Ministry of Internal Affairs (MAI), National Administration of Romanian Waters (ANAR), National Agency for Environmental Protection (ANPM), National Road Infrastructure Management Company (CNAIR) .

The data are provide based on the convention between NIS and institutions. Within our our organization the data are provide on written request.

We ensure the proprer quality of data source by checking them with the previous year data.

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-Energy taxes paid by non-residents come from non-resident economic operators who pay Excises from energetical products sales.

-The compilation of transport taxes paid by non-residents are based on AEA and PEFA data.

The first step was breaking down the transport taxes from NTL (S13) on households (HH) and economic activities (A_U) using PEFA, Table C - Physical use table of emission-relevant use of energy flows (related to fuel combustion).

For the compilation of transport taxes paid by non-resident companies was considering only the share of transport taxes paid by economic activities, using the AEA transport of non-residents (Bridge table). The time series of AEA data cover the years 2008 - n-2, where n is current year. For 2006 and 2007 years, we made some statistical procedures (e.g. extrapolation).

AEA and PEFA are in line with the ESA methodology, which  present data in the same way that is fully compatible with the concepts, principles and data of the national accounts.

 08:52:23

We have bad data source available on NACE Rev.2 so we used the same method of compilation.

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