Environmental taxes by economic activity (NACE Rev. 2) (env_ac_taxind2)

National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: Statistical Office of the Republic of Serbia (SORS)


Eurostat metadata
Reference metadata
1. Contact
2. Metadata update
3. Statistical presentation
4. Unit of measure
5. Reference Period
6. Institutional Mandate
7. Confidentiality
8. Release policy
9. Frequency of dissemination
10. Accessibility and clarity
11. Quality management
12. Relevance
13. Accuracy
14. Timeliness and punctuality
15. Coherence and comparability
16. Cost and Burden
17. Data revision
18. Statistical processing
19. Comment
Related Metadata
Annexes (including footnotes)
 



For any question on data and metadata, please contact: Eurostat user support

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1. Contact Top
1.1. Contact organisation

Statistical Office of the Republic of Serbia (SORS)
1.2. Contact organisation unit

Environmental statistics and accounts division
1.5. Contact mail address

5 Milana Rakica st. Belgrade, Serbia


2. Metadata update Top
2.1. Metadata last certified 20/09/2019
2.2. Metadata last posted 27/01/2022
2.3. Metadata last update 27/01/2022


3. Statistical presentation Top
3.1. Data description

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)

*SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0. 
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. 

SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0. 
3.4. Statistical concepts and definitions

Only payments that are identified as taxes in the national accounts can be environmental taxes whereas other types of payments to government are not considered environmental taxes.

The environmental tax statistics are based on Eurostat’s 2013 'Environmental taxes - a statistical guide'.

Definition of an environmental tax by mentioned statistical guide: "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". The list of environmental tax bases is available via mentioned statistical guide (see the link).

Value added type tax (VAT) is excluded from the definition of environmental taxes.

Energy taxes (including fuel for transport)

This category includes taxes on energy production and on energy products used for both transport and stationary purposes. The most important energy products for transport purposes are petrol and diesel.

Transport taxes (excluding fuel for transport)

This category mainly includes taxes related to the ownership and use of motor vehicles.

Pollution taxes

This category includes taxes on measured or estimated emissions to air and water, management of solid waste.

Resource taxes

This category includes taxes linked to the extraction or to the use of natural resources, such as water, forests, wild flora and fauna, etc., as these activities deplete natural resources.

Taxes on land are excluded from scope.
3.5. Statistical unit

Data refer to environmental taxes collected by the government and paid by the different taxpayers.

Taxes and institutional units who paid taxes are defined by ESA2010.
3.6. Statistical population

The target population are all production sectors by NACE and households as consumers.

SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0.
3.7. Reference area

The Republic of Serbia.
3.8. Coverage - Time

2008 - 2021
3.9. Base period

Not applicable.


4. Unit of measure Top

Million National Currency (MNAC)

Million of RSD


5. Reference Period Top

The data refer to the calendar years.


6. Institutional Mandate Top
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.
6.2. Institutional Mandate - data sharing

Not applicable.


7. Confidentiality Top
7.1. Confidentiality - policy

Data confidentiality is stipulated by:

- Official Statistics Law (Official Gazette of RS, number 104/2009), Articles 44, 45, 46, 47, 48, and 49.

(www.stat.gov.rs/media/2322/zakon_o_statisticie.pdf)

- Rulebook on statistical data protection in the Statistical Office of the Republic of Serbia

(www.stat.gov.rs/media/2343/rulebook-on-statistical-data-protection-in-sors.doc ) 

- Guidelines on measures of data and information protection in the Statistical Office of the Republic of Serbia

(www.stat.gov.rs/media/2341/guidelines-on-measures-of-data-and-information-protection-in-the-sors.doc )
7.2. Confidentiality - data treatment

Confidentiality is based on the principles according to the Official Statistics Law (“Official Gazette of RS” no. 104/09).

Confidential data are not published.


8. Release policy Top
8.1. Release calendar

Calendar of releases is available at SORS website on the 1st day of December every year for the forthcoming year (http://www.stat.gov.rs/en-US/calendar).

 All SORS releases are launched at 12.00.

Any divergence from the defined time schedule are announced in advance and explained in the Calendar.
8.2. Release calendar access

Calendar of releases is available at SORS website:

http://www.stat.gov.rs/en-US/calendar
8.3. Release policy - user access

The data obtained through statistical surveys are released at the internet presentation (http://www.stat.gov.rs/en-US/),

in the database (http://data.stat.gov.rs/?caller=SDDB&languageCode=en-US),

in statistical releases and publications (http://www.stat.gov.rs/en-US/publikacije/). 

 The results of official statistics are available at the same time to all users on impartial basis; any privileged access by external users before their release is not allowed.  


9. Frequency of dissemination Top

Annual


10. Accessibility and clarity Top
10.1. Dissemination format - News release

Not applicable.
10.2. Dissemination format - Publications

Via statistical release Environmental taxes (https://publikacije.stat.gov.rs/G2023/HtmlE/G20231090.html)
10.3. Dissemination format - online database

Via data base.
10.3.1. Data tables - consultations

Not applicable.
10.4. Dissemination format - microdata access

Not applicable.
10.5. Dissemination format - other

Not applicable.
10.5.1. Metadata - consultations

Not applicable.
10.6. Documentation on methodology

Not applicable.
10.6.1. Metadata completeness - rate

Not applicable.
10.7. Quality management - documentation

Not applicable.


11. Quality management Top
11.1. Quality assurance

The SORS quality management system is relied on the Serbian official statistics mission and vision, as well as on the European Statistics Code of Practice – CoP and the Total Quality Management – TQM principles, which together make the common quality framework of the European Statistical System (ESS).

 For more information, please see the documents at http://www.stat.gov.rs/en-US/o-nama/sistem-upravljanja-kvalitetom.
11.2. Quality management - assessment

Not applicable.


12. Relevance Top
12.1. Relevance - User Needs

The key users of Environmental taxes are the state institutions (Ministries, agencies etc), other national users (environmental analysts, non-government organizations, students, general public etc.), EU and international institutions.
12.2. Relevance - User Satisfaction

On biennial basis (once in two years), by the means of web interview, implemented is the User Satisfaction Survey. The survey results are available at SORS website: http://www.stat.gov.rs/en-US/o-nama/sistem-upravljanja-kvalitetom.
12.3. Completeness

The data are updated up to 2021.
12.3.1. Data completeness - rate

Not applicable.


13. Accuracy Top
13.1. Accuracy - overall

The quality of the accounts is only as good as the quality of the underlying basic statistics.
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. Timeliness and punctuality Top
14.1. Timeliness

Data are available with a timeliness of T+16 months after the end of the reference year.
14.1.1. Time lag - first result

Data are available with a timeliness of T+16 months after the end of the reference year.
14.1.2. Time lag - final result

Data are available with a timeliness of T+16 months after the end of the reference year.
14.2. Punctuality

Data are published in line with Release Calendar.
14.2.1. Punctuality - delivery and publication

Not applicable.


15. Coherence and comparability Top
15.1. Comparability - geographical

The methodology of the survey on EТEA allows reporting according to the rules of the European environmetal economic accounts Regulation No. 691/2011/ EC and geographical comparability with the data of the countries of the European Union.
15.1.1. Asymmetry for mirror flow statistics - coefficient

Not applicable.
15.2. Comparability - over time

The data are comparable and available from 2008 onwards.
15.2.1. Length of comparable time series

2008-2021
15.2.2. Comparability - over time detailed

Tax type

Reference period

Reasons for breaks

 Not applicable.

 Not applicable.

 Not applicable.

 Not applicable.

 Not applicable.

 Not applicable.

 Not applicable.

 Not applicable.

 Not applicable.
15.3. Coherence - cross domain

Not applicable.
15.3.1. Coherence - sub annual and annual statistics

Not applicable.
15.3.2. Coherence - National Accounts

There are differences in pollution taxes and resource taxes with NTL.
15.3.2.1. Coherence - National Accounts detailed

Tax type

Discrepancy

Size of discrepancy

Reasons

Environmental protection fee and improvement fee

 

 

In the NTL was marked with sign P but it is not considered as environmental and therefor not on a list of SORS environmental taxes

Fees for protection, using and improving beneficals impact of forests

 

 

In the NTL was marked with sign RS but it is not considered as environmental and therefor not on a list of SORS environmental taxes

Fee for using water goods and airspace

 

 

Marked with sign P, are represented amounts for three separete taxes, belonging to three environmental tax categories: Resourse tax - Fee for the use of water goods, Transport taxes - Charge for using air space, Pollution taxe - Fee for the dropped water.

 

 

 

 

 
15.4. Coherence - internal

Not applicable.


16. Cost and Burden Top

Not applicable.


17. Data revision Top
17.1. Data revision - policy

The SORS general revision policy constitutes the global frame ensuring that each statistical domain shall define its own revision policy in compliance with its specific nature. 

 The general SORS revision policy determines:

 - general rules of revisions of the published data,

- forms of informing users as regards the possible causes of revisions,

- categories of revisions, and

- documents covering all aspects of revisions.

 The general SORS revision policy is available at http://www.stat.gov.rs/media/2332/general-revision-policy.docx.
17.2. Data revision - practice

Data on pollution taxes for 2020 have been revised. Since the deadline for sending the questionnaire was moved to April, the data used in the calculation were not available for 2020.

 
17.2.1. Data revision - average size

Not applicable.
17.2.2. Status of data

The data is considered as final.


18. Statistical processing Top
18.1. Source data

The environmental taxes are based on data from administrative and statistical sources.
18.1.1. Source data detailed

 

Tax Name/ESA Code

Source data for compiling tax revenue by payer

Energy taxes

 Excise duties on imported oil derviatives

 NTL

 Excise duty on import of the additives and extenders for fuel

 NTL

 Excise duties on biofuels and bio liquids from imports

 NTL

 Excise duties on domestic oil derviatives

 NTL

 Excise duty on import of the additives and extenders for fuel

NTL

Excise tax on electricity consumption

NTL

Transport taxes

 

 

 

 Taxes on motor vehicles paid by individuals

 NTL

 Taxes on motor vehicles

 NTL

 Taxes on use of boats

 NTL

 Taxes on use of aircraft

 NTL

 Fee for irregular transport on public road

 NTL

Pollution taxes

 Pollution fee

 Treasury administration (Ministry of finance) 

 Fee for substances that pollute air

 Treasury administration (Ministry of finance) 

 Fee for emission SO2 , NO2 and disposed waste

 Treasury administration (Ministry of finance) 

 Fee for water protection

 Treasury administration (Ministry of finance) 

Fee for products that after using become special waste streams

Treasury administration (Ministry of finance) 

Fee for placing packaging on the market

Treasury administration (Ministry of finance) 

 Fee for the dropped water

 Treasury administration (Ministry of finance) 

Resource taxes

 Fee for water use

 NTL

 Fee for the use of water goods

 Treasury administration (Ministry of finance) 

 Hunting licence fee

 NTL

 

 
18.2. Frequency of data collection

Annual.
18.3. Data collection

Data are taken from administrative and statistical sources.
18.4. Data validation

Validation of data is done during the entire data processing from input to final results.
18.5. Data compilation

Since National accounts in SORS, have not established the SUT (in the period of performing these calculations), the most recommended approach could not be used. SORS also worked on exploring the possibility to apply the following approach for the allocating environmental tax revenues to paying activities: direct allocation based on micro data from the fiscal administrations about tax payers for each environmental tax separately. This approach could not be used also. Identification of potential data sources for the purposes of allocation tax revenues for the producers, as entities paying the tax, on a breakdown by hierarchical classification of economic activities, NACE rev.2 (A*64 aggregation level as set out in ESA 95) required focusing on analysing an approach based on direct allocation of the revenues using data about the tax bases (energy consumption data, waste disposal data, water usage data etc.). This approach demanded contacting different producers of statistical data as well as administrative sources. Individual methods, for breaking down every environmental tax according to NACE Rev 2. and Households are described at 18.5.2.

Energy taxes:

Excise duties on oil products: Excise duties on domestic oil derivatives; Excise duties on the imported oil derivatives.

Allocation of Excise duties on oil products was done from the aspect of who used the taxed fuel - in which economic activity the fuel was used or used by households.  Main inputs for estimation of the quantity of fuel excise duty paid by economic activities and by households are:

1.         Data on intermediate consumption for NACE 19.20 Coke and refined products, estimation done on the basis of data from 2011 survey (pilot) on the Structure of operational income and costs of non-financial business enterprises and other legal entities;

2.         Data from IEA/Eurostat questionnaires (Regulation No. 1099/2008).

Excise tax on electricity consumption

This tax was introduced in 2015. As a primary data source, data from Balance of electricity were used for allocation to Nace divisions and households.

 

Transport taxes:

Taxes on the use of motor vehicles

Model for distributing these tax revenues across the economic activities is based on administrative data source. As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles. On the basis of data on registration of motor vehicles, households and economic activity shares were calculated first.

Tax on the use of aircraft (and spacecraft); Charge for using air space - Tax revenue was assigned to NACE division 51, for both.

Tax on the use of boats- assigned to the category Not allocated. Since contribution to the total transport taxes is around 0,4%  this allocation approach did not have any consequences on total results.

Fee for irregular transport on public road: As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles.

Pollution and resource taxes

Common problem for number of fees/taxes belonging to this group is that Treasury administration (Ministry of finance) provided SORS with the information that it is not possible to get data on how much is paid separately for specific tax/fee. Consequently, in the NTL are presented amounts for those cases in total, as one figure (one amount of tax/fee includes two individual fees). Examples of cases when a tax includes more different tax bases but the revenue data is available for the total are: Fee for emissions of SO2, NO2, dust and particles, and disposed waste, Fee for Ozone depleting substances and Fee for plastic bags.

For the reason of inability to access the revenue part received for the above-mentioned cases, for calculating experimental data, SORS decided to split the revenue into two equal parts and apply different methods for allocation.

-Fee for emissions of SO2, NO2, dust and particles, and disposed waste

Separate allocation method was applied since this is one of the cases when a revenue fee relates to two individual fees.

Fee for emissions of SO2, NO2, dust and particles

Air emission account was used as a basis for revenue distribution for this part of fee. In consideration was taken distribution on NACE divisions and households of following pollutants: SO2, NO2, Pm2.5 and Pm10.

Disposed waste

As a primary data source, data from survey conducted in the environmental statistical division are used. Method for allocating to NACE divisions is based on the information on generated waste available from the annual Survey on waste generation, which for 2016 content all NACE section (A-S) and households.

-Environmental pollution fee

Since this fee relates only to vehicles registered (paid when registration is performed) in a particular year SORS applied the same method used for allocating transport taxes and it is based on data on registration of motor vehicles.

-Fee for Ozone depleting substances and Fee for plastic bags

Share of revenue collected on the basis of this fee, in total environmental tax revenue, is among the lowest one (after Tax on the use of aircraft). In average it is around 0.009% in total tax revenue for the observed period.

Fee for Ozone depleting substances

Data for this fee were broken down by economic branches on the basis of Gross fixed capital formation (GFCF) data. Structure for GFCF data related on NACE division 27 was used as inputs. Only data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure was used as inputs for this allocation model. As inputs used for estimation for households, as entities paying the taxes, following was used: Household final consumption expenditure (HFCE) - on related products containing ozone depleting substances.

Fee for plastic bags

In the absence of sufficiently reliable data source that could enable to access the part paid by households and part paid by industries and conducting of appropriate allocation to tax payers, total revenue was put in the category “Not allocated”. Since, in comparison to other, small amount is collected on the basis of this fee (0,005% in total environmental tax revenue) this allocation approach did not have any consequences on total results.

-Fee for the dropped water

As primary data sources, environmental statistics data and economic data (national accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution and Survey on urban wastewater. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.

-Fee for products that after using become special waste streams

For the allocation a different aspects had to be taken into account due to the fact that products that after using become special waste streams, relate to six groups of products which inside comprise a number of products. Separate approach had to be applied. For the allocation purposes, they were grouped as follows: first group - tires, batteries, oils and motor vehicles, second group - products that contain asbestos, and third group - electrical and electronic products. Revenue shares for these groups were calculated based on data on value of production and imports. The first group relates to tires, batteries, oils and motor vehicles. Data on registration of motor vehicles were used as allocation key. For products, which contain asbestos, and for electrical products, special approach was applied. For products that contain asbestos, SORS decided to allocate appropriate/belonging share of fee revenue to section Construction.

As for the electrical products, belonging revenue was broken down by economic branches, as well as the share for households was calculated, with the use of following National accounts data:

1. Households final consumption expenditure (HFCE) on related electrical products;

2. Gross fixed capital formation (GFCF) –data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure which were used as inputs for this allocation model were replaced.

 -Fee for the use of water goods

As primary data sources environmental statistics data and economic data (National accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.

- Fee for placing packaging on the market

Revenue data for this fee is broken down to economic divisions with the use of data from annual Survey on waste generation conducted in the environmental statistical division which served as a primary data sources. As main inputs for allocating model, survey data related to following waste categories, were used: Glass wastes, Paper and cardboard wastes, Plastic wastes, and Wood wastes. Since this survey does not provide data on the section Agriculture and on waste from households’ activities, which are significant waste generators, estimation had to be provided. Consequently, this issue for making estimation was solved in consultation with SORS environmental statistics expert. Experimental data calculation for Households, as entities paying the taxes, are based on the estimation of observed waste categories generated from the Households. In addition, a calculation for section Agriculture, as a paying economic activity, was based on the estimation for observed waste categories generated by Agriculture, which was also done in close cooperation with environmental statistics expert.

-Hunting license fee

Total tax revenue was allocated to households, as entity paying the taxes.
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 duties on oil products: Excise duties on domestic oil derivatives; Excise duties on the imported oil derivatives.

 2021

Allocation of Excise duties on oil products was done from the aspect of who used the taxed fuel - in which economic activity the fuel was used or used by households. Main inputs for estimation of the quantity of fuel excise duty paid by economic activities and by households are:

1. Data on intermediate consumption for NACE 19.20 Coke and refined products, estimation done on the basis of data from 2011 survey (pilot) on the Structure of operational income and costs of non-financial business enterprises and other legal entities;

2. Data from IEA/Eurostat questionnaires (Regulation No. 1099/2008).

  Excise tax on electricity consumption

 2021

 This tax was introduced in 2015. As a primary data source, data from Balance of electricity were used for allocation to Nace divisions and households.
 Taxes on the use of motor vehicles  2021  Model for distributing these tax revenues across the economic activities is based on administrative data source. As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles. On the basis of data on registration of motor vehicles, households and economic activity shares were calculated first.
 Tax on the use of aircraft (and spacecraft); Charge for using air space  2021  Tax revenue was assigned to NACE division 51, for both.
 Tax on the use of boats  2021  Assigned to the category Not allocated. Since contribution to the total transport taxes is around 0,4%  this allocation approach did not have any consequences on total results.
 Fee for irregular transport on public road  2021  As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles.
 Fee for emissions of SO2, NO2, dust and particles  2021  Air emission account was used as a basis for revenue distribution for this part of fee. In consideration was taken distribution on NACE divisions and households of following pollutants: SO2, NO2, Pm2.5 and Pm10.
 Disposed waste  2021  As a primary data source, data from survey conducted in the environmental statistical division are used. Method for allocating to NACE divisions is based on the information on generated waste available from the annual Survey on waste generation, which for 2016 content all NACE section (A-S) and households.
 Environmental pollution fee  2021  Since this fee relates only to vehicles registered (paid when registration is performed) in a particular year SORS applied the same method used for allocating transport taxes and it is based on data on registration of motor vehicles.
 Fee for Ozone depleting substances  2021  Data for this fee were broken down by economic branches on the basis of Gross fixed capital formation (GFCF) data. Structure for GFCF data related on NACE division 27 was used as inputs. Only data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure was used as inputs for this allocation model. As inputs used for estimation for households, as entities paying the taxes, following was used: Household final consumption expenditure (HFCE) - on related products containing ozone depleting substances.
 Fee for plastic bags  2021  In the absence of sufficiently reliable data source that could enable to access the part paid by households and part paid by industries and conducting of appropriate allocation to tax payers, total revenue was put in the category “Not allocated”. Since, in comparison to other, small amount is collected on the basis of this fee (0,005% in total environmental tax revenue) this allocation approach did not have any consequences on total results.

  Fee for the dropped water

  2021  As primary data sources, environmental statistics data and economic data (national accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution and Survey on urban wastewater. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.

Fee for products that after using become special waste streams

  2021

For the allocation a different aspects had to be taken into account due to the fact that products that after using become special waste streams, relate to six groups of products which inside comprise a number of products. Separate approach had to be applied. For the allocation purposes, they were grouped as follows: first group - tires, batteries, oils and motor vehicles, second group - products that contain asbestos, and third group - electrical and electronic products. Revenue shares for these groups were calculated based on data on value of production and imports. The first group relates to tires, batteries, oils and motor vehicles. Data on registration of motor vehicles were used as allocation key. For products, which contain asbestos, and for electrical products, special approach was applied. For products that contain asbestos, SORS decided to allocate appropriate/belonging share of fee revenue to section Construction.

As for the electrical products, belonging revenue was broken down by economic branches, as well as the share for households was calculated, with the use of following National accounts data:

1. Households final consumption expenditure (HFCE) on related electrical products;

2. Gross fixed capital formation (GFCF) –data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure which were used as inputs for this allocation model were replaced.
 Fee for the use of water goods  2021  As primary data sources environmental statistics data and economic data (National accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.
 Fee for placing packaging on the market  2021  Revenue data for this fee is broken down to economic divisions with the use of data from annual Survey on waste generation conducted in the environmental statistical division which served as a primary data sources. As main inputs for allocating model, survey data related to following waste categories, were used: Glass wastes, Paper and cardboard wastes, Plastic wastes, and Wood wastes. Since this survey does not provide data on the section Agriculture and on waste from households’ activities, which are significant waste generators, estimation had to be provided. Consequently, this issue for making estimation was solved in consultation with SORS environmental statistics expert. Experimental data calculation for Households, as entities paying the taxes, are based on the estimation of observed waste categories generated from the Households. In addition, a calculation for section Agriculture, as a paying economic activity, was based on the estimation for observed waste categories generated by Agriculture, which was also done in close cooperation with environmental statistics expert.
 Hunting license fee  2021  Total tax revenue was allocated to households, as entity paying the taxes.
18.5.3. Compilation of estimations

Not applicable.
18.5.4. Compilation of revenue payable by non-residents

SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0
18.5.5. Compilation of revenue broken down by payer for years before 2008

Not applicable.
18.6. Adjustment

Not applicable.
18.6.1. Seasonal adjustment

Not applicable.


19. Comment Top


Related metadata Top


Annexes Top