Statistical Office of Republic of Slovenia (SURS).

Environmental Statistics Division, Section for Environment and Energy Statistics

Statistical Office of the Republic of Slovenia, Litostrojska 54, SI-1000 Ljubljana

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, non-residents and not allocated.

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, non-residents and not allocated.

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, non-residents and no allocated.

Slovenia.

2005-2021.

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 (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.

At national level:

• National Statistics Act (OJ 45/1995 and 9/2001)
• Annual Programme of Statistical Surveys 

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:

• National Statistics Act (OJ 45/1995 and 9/2001)

Published data should not allow identification of single consumers. The method applied to confidential data on a national level is cell suppression (instead of number the cell contains z). For the reporting to Eurostat confidential data are flagged with c.

Statistical results and services are available free of charge, in the same way they are accessible to every user and are published according to a pre-announced release calendar. They are also available in English. Data are published on SURS's website and SI-STAT data portal on T+9 m. Release calendar is released at the end of every year for the next reporting year and is publicly available.

Release calendar is available via the following link: https://www.stat.si/StatWeb/ReleaseCal

Data is released (i.e. published on SURS's website as First release and SI-STAT data portal) as determined in the release calendar. All data (excluding confidential data) is released to the general public and is therefore publicly available to any interested individual/institution/organization. Users are also informed on data release via social networks (Facebook, Twitter). Statistical data is disseminated to all users at the same time.

See concept 8.1

First Releases are published on a SURS website according to a pre-announced release calendar and at the same time data are published in a publicity accessible data base (SI-STAT database).

Data is also disseminated (published) in annual national statistical publications:

• Statobook (annualy printed SURS publication, available also oline in PDF fomrat)

There were no consultations in this case.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Methodological explanation

https://www.stat.si/statweb/en/Methods/QuestionnairesMethodologicalExplanationsQualityReports

Not applicable.

Annual and Standard (the latter not available in English) quality report for the survey:

https://www.stat.si/StatWeb/en/Methods/QuestionnairesMethodologicalExplanationsQualityReports

At the end of every survey, annual quality report is prepared. Quality guidelines are closely followed by all staff.

The curent statistical outputs are estimated as optimal. Data collecting, processing and the dissemination process are verified. No quality improvements are planned in the near future.

Data are freely available to general public. Users are researchers, students, governmental and non- governmental institutions, companies etc.

Not applicable.

The completeness according to relevant regulations/guideliness is 100%.

Not applicable.

Data are collected from administrative database.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Data are collected from administrative source. No processing error is identified.

Not applicable.

Administrative sources providers that participate in the national data collection are requested to provide the environmental taxes data within 5 month after the reference period. After arrival, the statistical office checks the aggregates for correctness, consistency and completeness and national averages are calculated and reported to Eurostat.

Not applicable.

Not applicable.

The legal deadline for submitting the questionnaires is t+16 month after the reference period. Questionnaires with results were delivered on time in 100% of the cases.

Not applicable.

Reported data cover whole country (Slovenia). The methodological process is fully aligned with international requirements (European regulations and standards), therefore the data are fully comparable on international level.

Not applicable.

There have been no changes, in which case this should be reported.

Data are fully comparable with no breaks in time series. No changes were made in the underlying statistical process in that period of time.

Not applicable.

Not applicable.

Data are prepared for annual national accounts. We compare all the budget items from the current quarter with the list of budget items from the previous quarter thus ensuring that no new budget item is overlooked. If there are new budget items, we include them in the bridge table. The amounts of total environmental taxes paid and the total amount of accrued environmental taxes in a calendar year is different. One of the reasons is that the tax charged in December is actually paid in January next year and the second reason is some of the administrative sources are considered as paid tax, but some are charged tax. Consequently there are some small differences. Size of discrepancy are very small.

Not applicable.

Data are being collected from administrative sources, therefore there is no direct or additional burden on respondents to report for the statistical purposes. There is no additonal cost of data collection for SURS.

Data revision was made in energy, pollution and resource taxes. 

Energy taxes - we starting report taxes for Non-residents (Mineral oil and gas). Revision was made for 2008-2020.

Pollution taxes - data revision was made in Special water tax for 2008, 2010 and 2012 (revision at the administrative source). 

Resource taxes - data revision was made for 2008 and 2010 (revision at the administrative source).  

Energy taxes - we starting report taxes for Non-residents (Mineral oil and gas). Revision was made for 2008-2020.

Pollution taxes - data revision was made in Special water tax for 2008, 2010 and 2012 (revision at the administrative source). 

Resource taxes - data revision was made for 2008 and 2010 (revision at the administrative source).  

All published data are final.

Data source is administrative database. Data are received in aggregated form via e-mail.

Data collection is made one a year.

Data are being collected in administrative database (online form). Data are being reported to SURS by the administrative database operator via e-mail in aggregated form.

Data is based on administrative data source. Data are being checked by operator of administrative database and reported to SURS. Statistician on SURS, responsible for this survey, visually checks the data and compares it with data from previous reporting cycles.

Data are based on administrative source. The coverage is 100%. No special data compilation process is needed (i.e. weighting, imputation, adjustment for non-response, calibration etc.).

Not applicable.

Not applicable.

Revenue payable by non-resident was estimated based on data on amount of fuel sold to non-residents in freight transport (data from truck cards) and inbound tourism consumption of non-residents for the purpose of transport in Slovenia. 

Data were collected for the purpose of AEA and PEFA survey.

Not applicable.

Not applicable.

Not applicable.