Turkish Statistical Institute

Department of Environment and Sustainable Development Statistics

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).

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.

Turkey

2008-2020

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. (Turkey, as a candidate country, reports 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 on Procedure and Principles of Data Confidentiality and Confidential Data Security in Official Statistics of TurkStat applies.
http://www.tuik.gov.tr/UstMenu/yonetmelikler/Veri_Gizliligi.pdf

Confidential data are not shown. The most common approach is to present only aggregation of the confidential data point with the non-confidential data that is the nearest suitable data point.

Without having a specific release calendar for ETEA data, the data are published annually as an aggregate table in Turkey Statistical Institute web site.

https://data.tuik.gov.tr/Bulten/DownloadIstatistikselTablo?p=0snAUrkZUndJrcr4Z/x6H9bqoipaq2pj/sgoZex/YjBNA1vr4kS6uzS4HVopQ39U

Not applicable.

The Statistical Program Committee of the European Commission adopted the Code of Practice in February 2005 to declare that it will adhere to these principles. The principles of implementation are based on current international standards. In this context, 15 principles and 82 indicators were formed. Turkey Statistics Law No. 5429 with the appropriate legal arrangements were made to these principles. TurkStat disseminates statistics on TurkStat's website. The dissemination dates of the statistics published as press release are specified in the national data release calendar shared with the public.
With regards to the environmental tax statistics; the responsible organization, the format of release and the frequency of release are specified in the official statistics program. On the other hand, these statistics are not included in the national data release calendar since they are not published as press release.

See concept 8.1

Statistical table on-line

Environmental taxes are published annually as a statistical table by Turkstat. (https://data.tuik.gov.tr/Bulten/DownloadIstatistikselTablo?p=0snAUrkZUndJrcr4Z/x6H9bqoipaq2pj/sgoZex/YjBNA1vr4kS6uzS4HVopQ39U)

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

For environmental taxes, a handbook describes all process for compiling and disseminating environmental taxes and other related documentation are available for in-house use.

Not applicable.

For environmental taxes, a handbook describes all process for compiling and disseminating environmental taxes and other related documentation are available for in-house use.

To ensure quality of the data,  the validated National Accounts data is used mainly. In addition, estimates are made in line with the ETEA guideline  and in line with the suggestions of National Accounts experts.

The submitted ETEA data by TurkStat is considered highly compliant in SMIS Compliance Monitoring. On the other hand, efforts are being made to increase the quality and availability of data. Studies are underway to allocate environmental taxes for non-residents to economic activities.

Not applicable.

Not applicable.

The environmental tax list is updated every year by reviewing all taxes. These taxes are then distributed to economic activities in line with the auxiliary variables.

Not applicable.

Data on environmental taxes are taken from the system national accounts of Turkey. Every year, all taxes in national accounts are examined and new taxes that may be associated with the environment are being investigated.
The relevant data are assigned to economic activities through matrices in the national accounts and other relevant administrative records .
The suspicious cases in the data used in the production of environmental tax statistics are checked by the relevant units. In addition, new information on sectoral distributions is being investigated to improve quality of assigning taxes to economic activities.

Not applicable.

Not applicable.

Not measured

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

The main data source for these taxes is national accounts. For sectoral allocations, the taxes less subsidies on products matrix is mainly used, in addition to this matrix, vehicle-km statistics, micro level motor vehicle tax statistics, industrial production statistics, import use table (for allocation of  environment support share charged on %1 and %0.5 basis from imports) and recommendations of national accounts experts are taken into account. 

Not applicable.

The data are published 16 months after the end of the reference year.

Data are reported with a delay of about 16 months after the end of the reference year. Data for the reference year are available in January of reporting year.

National accounts data are the main source of data in the production of environmental tax statistics. Data can be updated based on revisions of national accounts. Systematically, data for the last three years can be revised.

There are no timed publications on environmental taxes.

Not applicable.

The data are geographically comparable.

Not applicable.

The data are comparable for the period 2008-reference year.

The data are totally comparable over time due to the application of the same methodology for all covered years (2008-reference year).

The data are totally comparable over time due to the application of the same methodology for all covered years (2008-reference year). There is no backcasting for the data before 2008 and there is no break in the series.

The data are in compliance with the national accounts.

The data are coherent with National Accounts and Environmental Accounts. Taxes on petroleum and natural gas are allocated to economic activities based on vehicle km data. In addition, taxes of the N77 sector was distributed to other sectors and households using the sales information of this sector. In this context, ETEA, PEFA and AEA data have become more compatible.

The data are in compliance with the national accounts.

The data are coherent with National Accounts, there is no any discrepancy between national accounts totals and environmental taxes totals.

The data reported are internally coherent.

It is around 20 FTE to calculate and report ETEA data.

Policies for data revision are set out in the "Instruction on Methods and Principles Regarding Revisions on Statistical Data Produced by Turkish Statistical Institute" directive. (http://www.turkstat.gov.tr/UstMenu/yonetmelikler/Revizyon_yonerge.pdf)

National accounts data are the main source of data for the production of environmental tax statistics. Data can be revised based on revisions of national accounts. For the reporting in year 2020, data are revised due to the revisons of national accounts and new auxillary variables to allocate some taxes to the economic activities.

For the reporting in year 2023, sectoral decomposition of the petrol and natural gas products tax data are revised due to the recent progress in transport fuels distribution to NACE sectors in energy accounts which led to an important increase in quality of estimates.

In 2020 Turkey's National Accounts System data have been revised for the period 1998-2018. In this context, transportation statistics and energy statistics totals have been revised. In addition, the sectoral breakdown of these two tax categories was revised for the period 2008-2018, due to using the better auxiliary variables in the sectoral decomposition of the petrol and natural gas products tax and motor vehicle taxes, which have a large share in energy and transportation statistics respectively.

For the reporting in year 2023, the sectoral breakdown of energy category was revised for the period 2008-2020.

The data reported since 2008 are compatible with each other. There is no break and it is methodologically comparable. Data can be updated based on revisions of national accounts. Systematically, data for the last three years can be revised. In addition to this, revisions can be made due to methodological improvements for sectoral estimates.

Data on environmental taxes are received from National Accounts. Taxes of non-residents are consisted in other sectors.

Data are compiled annually.

All relevant data are received via offical letter in electronic format.

For the data approved by national accounts, internal consistency or possible missing data situations are checked and discussed these issues with national accounts.

Three type of taxes are received as environmental taxes: taxes on products (D.21), taxes on production (D.29) and other current taxes (D.59). Estimations for taxes on products are made according to the sectoral distribution of relevant products of the taxes less subsidies on products matrix. Tax on production are directly assigned to the relevant sector. Other current taxes are assigned directly to households. For environment support share charged on %1 and %0.5 basis from imports, the sector ratios using the imports of the E37-39 products of the import use matrix are used. Data for motorized vehicles tax of firms are distributed to sectors according to micro level motor vehicle taxes. For petrolium and natural gas products taxes firstly, vehicle-km statistics are used, then by using the Copert model, the amount of fuel used on a vehicle basis has been estimated. Then, using the sales information of car rental and leasing companies, the fuels used by the N77 sector were distributed to the sectors and households that rented the vehicles. Finally, sectoral assignments were made with the assumption of a full relationship between the fuel used and the tax accrued. For environmental waste management recovery share incomes tax industrial production statistics are used. Since this tax is paid on the basis of the product sold, the domestic sales amounts of the products subject to tax have been calculated and allocated to households and the sectors of the producers of the products subject to tax.

Not applicable.

The most up-to-date version of the auxiliary variables used to allocate environmental taxes into economic activities.

Taxes of non-residents are consisted in other sectors.

There is no estimation for years before 2008

Not applied

Not applicable.