Structural business statistics (sbs)

National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: Hungarian Central Statistical Office

Time Dimension: 2015-A0

Data Provider: HU1

Data Flow: SBS_ESMS_A


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: EUROPEAN STATISTICAL DATA SUPPORT

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1. Contact Top
1.1. Contact organisation

Hungarian Central Statistical Office

1.2. Contact organisation unit

Business Statistics Department

1.5. Contact mail address

H-1525 Budapest P.O. Box 51., Hungary


2. Metadata update Top
2.1. Metadata last certified 27/04/2018
2.2. Metadata last posted 27/04/2018
2.3. Metadata last update 15/04/2019


3. Statistical presentation Top
3.1. Data description

Structural business statistics (SBS) describes the structure, conduct and performance of economic activities, down to the most detailed activity level (several hundred economic sectors).

SBS covers all activities of the non-financial business economy with the exception of agricultural activities and personal services. Limited information is available on banking, insurance and pension funds.

 Main characteristics (variables) of the SBS data category:

  • Business demographic variables (e.g. Number of enterprises)
  • "Output related" variables (e.g. Turnover, Value added)
  • "Input related" variables: labour input (e.g. Employment, Hours worked); goods and services input (e.g. Total of purchases); capital input (e.g. Material investments)
3.2. Classification system

Statistical Classification of Economic Activities in the European Community (NACE): NACE Rev.1 was used until 2001, NACE Rev. 1.1 since 2002, and NACE Rev 2 is used from 2008 onwards. Key data were double reported in NACE Rev.1.1 and NACE Rev.2 for 2008. From 2009 onwards, only NACE Rev.2 data are available.

The regional breakdown of the EU Member States is based on the Nomenclature of Territorial Units for Statistics (NUTS). Detailed information about the consecutive NUTS Regulations can be found at Eurostat's website

The product breakdown is based on the Classification of Products by Activity (CPA) as stated in the Regulation establishing CPA 2008 and its amending  Commission Regulation (EU) No 1209/2014  (from reference year 2015 onwards)

3.3. Coverage - sector

The SBS coverage was limited to Sections C to K of NACE Rev.1.1 until 2007. Starting from the reference year 2008 data is available for Sections B to N and Division S95 of NACE Rev.2. With 2013 as the first reference year information is published on NACE codes K6411, K6419 and K65 and its breakdown.

3.4. Statistical concepts and definitions

The statistical characteristics are defined in Annex I of Commission Regulation (EC) No 250/2009

3.5. Statistical unit

Reporting unit and observation unit: legal unit.

3.6. Statistical population

SBS population is identified on the base of the Business register. The business register provides the frame of the SBS; legal units for which statistical survey (performance, labour, investment) or administrative data are available will be involved in SBS population. None of the NACE activity codes or size classes are excluded from the target population.

3.7. Reference area

SBS data covers the territory of Hungary. All regions are covered by the SBS data.

SBS reference population includes foreign branches of legal units registered in the territory of Hungary which do not constitute a separate legal entity and are dependent on the resident legal unit.

Branches of foreign legal units are involved in SBS as well, while the performance (output) related activities abroad of Hungarian legal units (foreign branches of resident units which constitute a separate legal entity) are excluded according to the Regulation (EC) No 295/2008.

To this end, Hungarian SBS data is consistent with ESA2010 and BPM6 international regulations requirements.

3.8. Coverage - Time

SBS data are available for years: 2001-2015

In 2008 the Nace rev 2 has been introduced, so the time-series broken down by activity are not comparable with the former data series.  Length of comparable time series: 2008-2015

3.9. Base period

Not applicable.


4. Unit of measure Top
  • Number of enterprises and number of local units are expressed in units.
  • Monetary data are expressed in millions of €.
  • Employment variables are expressed in units.
  • Per head values are expressed in thousands of € per head.

Ratios are expressed in percentages.


5. Reference Period Top

SBS data refers to calendar year. Units are known applying a fiscal year different from the calendar year are surveyed (regardless of the size-class).


6. Institutional Mandate Top
6.1. Institutional Mandate - legal acts and other agreements

Year 1995 was the first year for the implementation of the Council Regulation No 58/97 (SBS Regulation).

The Council Regulation No 58/97 has been amended three times: by Council Regulation No 410/98, Commission Regulation No 1614/2002 and European Parliament and Council Regulation No 2056/2002. As a new amendment of the basic Regulation it was decided to recast the Regulation No 58/97 in order to obtain a new "clean" legal text. The European Parliament and Council Regulation No 295/2008 was adopted on 14/02/2008 and the provisions of this Regulation are applicable from the reference year 2008. Regulation No 295/2008 has been amended by Commission Regulation (EU) No 446/2014.

6.2. Institutional Mandate - data sharing

Not applicable.


7. Confidentiality Top
7.1. Confidentiality - policy

At European level:

Hungarian legislation:

  • Act XLVI of 1993 On Statistics (from reference year 2017 replaced by: The Act CLV of 2016 on Statistics (the Hungarian Statistical Law));
  • Act CXII of 2011 on Informational self-administration and freedom of information.

 

The confidentiality policy of HCSO is available on its website.

 

7.2. Confidentiality - data treatment

HCSO disseminate only aggregated data in full compliance with the rules of confidentiality. Individual data, as well as aggregated data consisting of fewer than 3 legal units are regarded as confidential and therefore not published. Researchers have access to de-identified data sets and to anonymised micro data for scientific purposes with appropriate legal and methodological guaranties in place. As for the employees, they can work with datasets in their competence with registered and controlled access rights. For details see the information on confidentiality for data providers on the HCSO website. 

Rules applied for de-identifying the confidential data in SBS:

-primary confidentiality (A cell is flagged as confidential if less than three units ("too few units") contribute to the total of that cell)

-secondary confidentiality (Treating a non-confidential cell as confidential in order to prevent disclosure of a confidential cell) 

Currently there are no measures taken to reduce the number of confidential cells. We are planning to apply the recent findings of the Prodcom grant on Improvement of tools and methods for data collection, processing, validation, quality reporting and dissemination of industrial production statistics (which works effective in the practice since it has been used) by aiming to lower the number of confidential data. 

According to the statistical law in force, data does not need to be suppressed when the company explicitly agrees to its disclosure, disclosure of individual data is possible in case of prior written statement of the data provider and this approval must be for specified purposes and cannot be general, and besides this data provider can withdraw it at any time. 

By taking into account the above mentioned fact the base of this method is to apply a well formulated question referring to the data publication possibilities in the questionnaire to get permissions from data providers that make possible to publish their data. 

Based on the results achieved so far it can be considered it is an effective way to publish significantly more data than we could publish with traditional rules. We strongly believe that this quite newly elaborated confidentiality practice will work well in the field of structural business statistics in the future.


8. Release policy Top
8.1. Release calendar

Dissemination calendar contains the release dates of SBS datasets involved in the Dissemination database. The  Release calendar on the website of HCSO provides information not only about the first releases, STADAT and dissemination tables but the analyses, methodological publications, promotional publications, reports, statistical reflections, yearbooks and pocketbooks.

8.2. Release calendar access

http://www.ksh.hu/katalogus/#/en

8.3. Release policy - user access

All users can have equal access to statistical information at the same time, pre-release access is exceptional, its rules are public, and their violation – by external or internal users or persons – has legal implications. 

Data that are not published on the website of HCSO can be disseminated as well. There are two main types of disclosure depending on the requiring: 

-Public authorities: data transfer is obligatory under a specific law (in this case the data supply is free of charge) or based upon a signed contract for data transfer agreement;

-Individual requests (companies, researchers etc.)

(HCSO supports scientific researches with the available tools, by extending the scope of data usable for research purposes and data access possibilities.) 

Payments need to be made for information which is not available as a result of standardized work processes, so they need to be compiled upon individual requests, and which generates additional personnel and material costs.


9. Frequency of dissemination Top

Annual


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

Not applicable.

10.2. Dissemination format - Publications

SME publications (based on SBS data) are available in HCSO’s publication repertory in Hungarian language.

10.3. Dissemination format - online database

SBS data are available in Dissemination database of HCSO.

Dissemination database tables are published 9 months after the reference period (in case of preliminary data), while the second publishing (definitive data) is by middle September (which means 23.5 months after the reference year).

Availability:

HCSO’s website: Data-Dissemination database-General Economic Indicators-Business units and nonprofit organisations, investments- Annual performances and expenses of enterprises and Investments

10.4. Dissemination format - microdata access

SBS data are not published at micro-level and the micro-data access is not an available option as the data consists of survey and administrative data as well. The administrative data (which present the 98% of the total SBS population) cannot be released at individual level.

HCSO provides anonymised microdata sets for the researcher for scientific purposes. This activity is based on contract between the research institute and the Statistical Office. The access is granted only for approved research project that meet all researcher accreditation criteria. For detailed information see access to anonymised microdata sets on the website of HCSO.

For the purpose of scientific research of statistical data, a Researcher room has been created where the access to anonymised microdata is provided in strict compliance with the high-level protection of individual data and the rules of data protection.
Services of the Researcher room are available only after the Researcher room contract and the Confidentiality declaration were signed.

Research is possible with remote access as well.

In this case, the researcher can access micro-data in a secure IT environment from specified access points in fully the same operating conditions as the operation environment of the Researcher room. As in the environment of the Researcher room, the researcher receives the results of the research which are verified in the aspect of the risk of disclosure and not the micro-data forming the basis of the research themselves. The rules of using the secure environment and the terms of the use of results are determined by a contract between the researcher and the HCSO. 

Release of anonymised microdata sets (similar to scientific use files), where direct identifiers are  removed  and  further  statistical  disclosure  control  methods  have  been  applied,  as well as access to de-identified, but more detailed data in the onsite safe centre, through  secure  remote  access  and  remote  routine  execution,  are  reserved  to  researchers only. Anonymised data sets are customised, and only the variables requested are provided to the researcher. 

All data is checked for statistical disclosure before dissemination, in order to reduce the risk of disclosure of the statistical units to a possible minimum. When fulfilling individual requests for access to data, various tools of methodological, physical and legal protection are being applied depending on the nature of the request. Additional information may be found on statistical disclosure control methods among the rules for access to statistical data.

Further details about micro-data access:

https://www.ksh.hu/research_room_tart

http://www.ksh.hu/docs/bemutatkozas/eng/tajpol_web_eng.pdf

10.5. Dissemination format - other

SBS data (performance, labour and investment data) are involved in the Dissemination database. The database can be found on the HCSO's website. Users can compile cross tables by choosing the indicators, period of time, size class or region.

STADAT (the acronym stands for statistical data) contains primarily time series. Performance data by size class and by SME categories based on the SBS data are involved in STADAT. STADAT tables are static tables about numerous topics, with methodological notes.

Yearly SME publication (using SBS data) is available at the HCSO’s website in Hungarian language.

SBS data files are transmitted to Eurostat according to the requirements of Regulation (EC) No 250/2009 and No 251/2009 of the European Parliament and of the Council of 11 March 2009 implementing and amending Regulation (EC) No 295/2008 of the European Parliament and of the Council.

10.6. Documentation on methodology

There are methodological notes (Metainformation) on HCSO's website about concepts and description of the statistical domain. The methodological notes are available in Hungarian and in English. Additional methodological comments can be found in Dissemination database (by clicking on the question mark icon next to the name of the given variable).

10.7. Quality management - documentation

There is a public documentation on HCSO's website which contains information about the main characteristics of data quality. The documentation is available in Hungarian and in English.


11. Quality management Top
11.1. Quality assurance

European Statistics Code of Practice is on the website of HCSO with the Peer review on the implementation of European Statistics Code of Practice. The compliance with the Code of Practice is monitored regularly.

There are some additional documents in English on the website of HCSO:

Quality policy of HCSO;

Quality guidelines of HCSO.

11.2. Quality management - assessment

The international legal acts (SBS Regulation and Commission Regulation No. 250/2009 and No. 251/2009 of 11 March 2009) prescribe the reference population, the definition of characteristics, the level of the different breakdowns (activity, size class, region, environmental domains, product) and  the technical format of data sending.

The data production and transmission has been developed in line with these regulations.

All variables published are in line with SBS regulation.

HCSO is committed to developing the quality and to ensure the credibility of statistics.

The day of the publication of data is specified in dissemination calendar and the deadlines are always met. The data transmission to Eurostat is always completed within deadlines.

The wide range of SBS data is available on the website of HCSO for everybody. There are not known serious quality problems.


12. Relevance Top
12.1. Relevance - User Needs

Principal internal user: National Accounts Department

Relevant external users:

In case of SBS data, the most important foreign user is Eurostat, while at national level the main users are the ministries and other governmental organizations. These institutions usually specify their requests in special data transfer agreements or make it mandatory by law.

Additional needs cover mainly breakdowns different from those published (e.g. county level breakdown instead of regional) and these especially refer to the SME data.  

SBS concepts and methods are based on European legislation.

SBS data available on the website of HCSO are not differ from the data published by Eurostat, which means that the methodological content of variables, the classifications, the levels of the breakdowns are the same. Nevertheless, HCSO’s database does not contain all SBS variables which are available in Eurostat’s database. Number of hours worked is not disseminated in Hungary as this variable is available only from the survey (so for the legal units employing at least 20 persons) and cannot be compared to other indicators which cover all size-classes. Environmental variables are also unpublished as they belong to an other statistical domain (i.e. Environmental statistics and accounts). It should be noted that the lack of these characteristics does not causes any problem as our users do not need these data.

12.2. Relevance - User Satisfaction

In order to meet the users’ requests more we are continuously developing the dissemination database (considering the number of confidential cells vs the amount of available data) and there are regular negotiations with the experts of ministries (especially: Ministry of National Economy) to know and meet the emerging new needs. 

Additional needs cover mainly breakdowns different from those published (e.g. county level breakdown instead of regional) and these especially refer to the SME data.  

Number of downloads of 2015 year SBS data: 4116

12.3. Completeness

Eurostat requirements are fulfilled (no missing variables or breakdowns).


13. Accuracy Top
13.1. Accuracy - overall

Sampling, coverage and measurement errors: not applicable

Only the non-response (1.6 percent in case of final SBS data) has a limited effect on the overall accuracy.

The preliminary results are not biased (non-responre rate: 2.3 percent).

Preliminary data are published on 15th of November (in year t+1), while the final data are released in the end of September.

13.2. Sampling error

Sampling error is negligible.

Sample used in size categories 1-4 and 5-9 are not functioning as real samples anymore (in the very beginning when the administrative data sources were unavailable samples have used). It means that there is no grossing up, the samples are used for estimation purposes only (in the lower size categories only administrative data sources are available but not all of them is sufficiently detailed so estimations are done, e.g. in the case of ‘Tax return on non-flat rate tax of sole proprietors’ where the amount of material cost and the services come together and to define the above mentioned variables separately we have to rely on estimates).

Sampling error is not calculated as there is no grossing up from the sample data. Administrative data source is used for 'mass imputation'.

13.3. Non-sampling error

Characteristics used for weighting non-response: number of persons employed

Evaluation of the recorded unit non-response rate: very low

Non-sampling error is negligible.In case of legal units with less than 20 number of persons employed there are neither estimations nor imputations for the variables 13131, 13411, 15210 and 16150.

The recorded unit non-response rate is very low. The data of non-response units (1.6%) are imputed on micro level on the basis of previous year's data. This way the bias arising from non-response is almost zero.

Coverage error is almost none.

>There are no out-of scope units.


14. Timeliness and punctuality Top
14.1. Timeliness

Dissemination database tables are published 9 months after the reference period (in case of preliminary data), while the second publishing (definitive data) is by middle September (which means 23.5 months after the reference year).

 

14.2. Punctuality

The disseminations/publications are in line with the dates of dissemination calendar. 


15. Coherence and comparability Top
15.1. Comparability - geographical

The whole country is treated in a uniform manner from a statistical point of view. The same statistical concepts are applied for the entire territory of Hungary. There are no difficulties concerning the geographical comparability.

15.2. Comparability - over time

2008 - 2015

In 2008 the Nace rev 2 has been introduced, so the time-series broken down by activity are not comparable with the former data series.

15.3. Coherence - cross domain

SBS data are coherent with National Accounts and Prodcom statistics.

Data for SBS and National Accounts purposes are stored and produced in one common database (Joint Production Database). The database contains elementary level data and is the initial database of SBS series and the GVA by ESA. When creating the performance surveys (annual and infra-annual), during the elaboration of methodology and the data validation the experts of SBS and NA strongly cooperate. Existing differences between these two area are caused by methodological discrepancies between SBS and ESA 2010 regulation (e.g. ESA follows the institutional sector classification by ESA2010 and there are additional differences due to the treatment of taxes and subsidies on production in case of some variables). Replacing SBS regulation with FRIBS will reduce the methodological divergences.

Data of SBS Annex I-IV are consistent with business register (BR) and business register (BD) data.

Comparing the business demography data and the SBS data the deviance of the number of active units is quite moderate (3.7 per cent for sections B-N excl. K).The number of active units provided by SBS (Annex I-IV) is higher in most of the NACE sections compared to BD figures, as SBS uses a special statistical estimation procedure in order to impute missing turnover data in case of a given taxation form (fixed-rate tax of low tax-bracket enterprises) where the turnover data neither from performance survey nor from the tax return are available. BD domain is planning to overtake these procedures. It is an ongoing project to eliminate the differences.

Three main area of SBS indicators are: performance, labour and investment statistics. 

All of these information are covered by the tax return of double-entry bookkeepers and annual financial report (profit and loss account, balance sheet, notes) of companies which are the most important basis of data checking and validation. In case of investment data building diaries, financial assistance for tangible investments granted by the EU are also applied for validation purposes.

 Every annual indicator included in SBS are compared to its corresponding contained in infra-annual surveys (quarterly and monthly survey on performance statistics are checked with annual performance survey; quarterly survey on investments statistics are compared to annual investment survey and monthly labour survey are verified to the annual labour survey). 

Consistency checks are performed between the following SBS characteristics and characteristics with similar methodological content of surveys/statistics. These are the following

- Turnover (and value of export revenue): Prodcom statistics (NDCP nr. 1039 Annual survey of industrial products) and business services involved in SBS Annex VIII (NDCP nr 2146 Sales structure of business services) and are checked to the data of Annex I-IV

Not just the total turnover but the turnover by activity breakdown according to Nace Rev 2 (separate table within NDPC nr 2239 Annual performance survey) is compared to the product level (Prodcom) and the CPA level (business services) data 

- Wages and salaries, number of employees are checked to the NDCP nr. 1117 Labour cost survey 

- Personnel cost and number of persons employed are compared to NDCP 1117 Labour cost survey 

- Wages and salaries are compared to the data of regional surveys (NDCP nr 1846   Survey of local units - covers Nace sections: B-F, H, J-N, S and NDCP nr. 1852 Survey of local units of retail trade and catering services - covers Nace sections G and I) 

- SBS’ Gross investment in tangible goods data (NDCP nr. 2240 Annual investment survey) are compared to NDCP nr 1933 Annual survey of investment structure 

All of the above mentioned data collections and statistics are synchronized at the stage of survey planning, which furthermore includes the coordinated elaboration (or refinement) of methodological descriptions and the preparation of consistency checks. 

Surveys and its methodological descriptions includes instructions for the data suppliers regarding the consistency rules that must be kept (internal consistency and rules of cross checks between surveys with similar data content). These are the following

- NDCP nr. 2239 Annual performance survey – NDCP nr 2235, 2236 monthly and quarterly survey on performance statistics 

The value of following variables must be equal: turnover, export revenue, capitalized production, purchases of goods and services (at the level of its components: material costs, goods and services purchased for resale in the same condition as received, contracted services), stocks (self-constructed assets: work in progress, intermediate, semi-finished and finished products, animals for breeding and fattening and other livestock; purchased stocks: goods and services purchased for resale, raw material and consumables) 

- NDCP nr. 2239 Annual performance survey – NDCP nr 1846 Survey of local units, NDCP nr. 1852 Survey of local units of retail trade and catering services: Wages and salaries must be equal

- NDCP nr. 2239 Annual performance survey – NDCP nr 2241 Annual labour survey:  

Regularly paid wages and salaries (payments of 1-12 months) must be equal, while the accrued expenses of irregular payments months salary, bonuses or other kind of lump-sum payments) could result in a difference as in case of labour statistics the actual time of the payment has to be taken into consideration while the performance statistics is accrual-based.

- NDCP nr 2239 Annual performance survey –  NDCP nr 2240 Annual investment survey: value of capitalized production must be consistent 

- NDCP nr 2239 Annual performance survey – NDCP nr 2146 Sales structure of business services: value of turnover must be equal 

- NDCP nr 2239 Annual performance survey – NDCP nr 1039 Annual survey of industrial products: value of turnover, export revenue and excise duty must be equal 

- NDCP nr 2241 Annual labour survey – NDCP nr 1117 Labour cost survey: value of wages and salaries, number of persons employed and personnel cost must be consistent 

- NDCP nr 2241 Annual labour survey – NDCP nr 2238 Monthly labour report: value of wages and salaries and number of persons employed must be equal 

- NDCP nr 2240 Annual investment survey – NDCP nr 1933 Annual survey of investment structure: Gross investment in tangible goods must be equal 

- NDCP nr 2238 Monthly labour report – NDCP nr 2241 Annual labour survey – NDCP nr 1117 Labour cost survey: value of number of hours worked by employees must be equal 

Surveys issued not for the primary purpose of observing of some indicator of income statement or balance sheet (turnover or revenues, production costs, personnel costs, investment) are not involved in the process of consistency checking of SBS data.

There are no more consistency checks other than listed above. 

15.4. Coherence - internal

Aggregated data are always consistent with their sub-aggregates as the aggregates are calculated from the micro level data.


16. Cost and Burden Top

Cost (total cost of a given data collection (EUR) /time expenditure (hour))

Performance, labour and investment statistics: 10.5

Regional statistics: 8.2

KAU statistics: 14.8

Environmental statistics: 6.0 

Burden (respondent’s hours per year - (number of questionnaires) * (average time for filling in the questionnaire (min))/60):

Performance, labour and investment statistics: 50315

Regional statistics: 8868

KAU statistics: 167

Environmental statistics: 5001


17. Data revision Top
17.1. Data revision - policy

Annex I-IV:

There are no planned revisions.

Before the publication we correct the errors detected. After the publication we do not check the data, but if we notice a remarkable error during data processing of the following year, we correct the error of the previous year.

For reference year 2015 data revision for two regional series were carried out due to technical (IT) problems.

 

17.2. Data revision - practice

As there are no estimated part of the SBS reference population (every unit is included with its actual data in the preliminary dataset as well as in definitive data) no planned revision is applied. 

Definitive data replace preliminary data as soon as they are available. Existing differences between these two datasets are due to the fact that HCSO receives the administrative dataset twice a year (1: t+8 months, 2nd: t+13 months), and the second one contains updated information for some companies (e.g. companies implement self-correction and file a new tax return).  This time the validation (survey data vs taxation data) is carried out repeatedly which can result in the correction of the survey data (with the cooperation of the affected unit).

Definitive data are final once they are published.


18. Statistical processing Top
18.1. Source data

Main input sources of SBS (detailed information see below):

1) Annual business surveys (National Data Collection Programme nr 2239, 2240, 2241) 

    Full scope: legal units with at least 20 number of persons employed (sections covered: A-S, in case of performance survey A-S excl. K and O)

2) Administrative (taxation) data

Micro level data →Used for mass-imputation (legal units less than 20 number of persons employed and non-respondent legal units)

 

3) Additional data sources: Sample surveys 

a) Simplified annual economic survey (National Data Collection Programme nr 1845)

- Legal units with 1-4 number of persons employed

 

- No grossing up

 

b) Legal units with 5-19 number of persons employed

 

- No grossing up

- Part of the investment and the labour statistics surveys

- Primarily used for calculating proportions (parameters) (for estimation purposes)

Administrative data source covers the following types of tax-returns:

- Tax return on non-flat rate tax of sole proprietors

- Tax return on flat rate tax of sole proprietors

- Tax return on simplified entrepreneurial tax of corporations with or without legal entity

- Fixed-rate tax of low tax-bracket enterprises

- Company income tax return of double-entry bookkeepers

- Company income tax returns of double-entry bookkeepers choosing simplified entrepreneurial tax for next taxation year

- Tax return on simplified entrepreneurial tax of corporations with or without legal entity

- Small Business Tax of enterprises

 The frequency of updating of administrative data sources: Good

 Administrative data are subject to revision with (increasing) degree of completeness: Yes

Differences between the preliminary and the final datasets are due to the fact HCSO receives the administrative dataset twice a year (1st: t+8 months, 2nd: t+13 months), and the second one contains more companies and updated information for some companies. 

For reference year 2015 the increase in the number of legal units were +0.8% (definitive data/preliminary data), while in the turnover: +1.5% (definitive data/preliminary data) in case of the administrative data.

 

Information on function of sample:

Sample used in size categories 1-4 and 5-9 are not functioning as real samples anymore (in the very beginning when the administrative data sources were unavailable samples have used). It means that there is no grossing up, the samples are used only for estimation purposes (in the lower size categories only administrative data sources can be used but not all of them is sufficiently detailed so estimations are done, e.g. in the case of ‘Tax return on non-flat rate tax of sole proprietors’ where the amount of material cost and the services come together and to define the above mentioned variables separately we have to rely on estimates).

Surveys (full scope and for sampling):

Labour, performance and investments variables:

Full scope surveys< Times New Roman;">:

Cover legal units with > 19 number of persons employed with three types of questionnaires:

1) NDCP nr 2239 Annual performance survey

2) NDCP nr 2240 Annual investment survey

3) NDCP nr 2241 Annual labour survey

Representative sample surveys without grossing up:

1) NDCP nr 1845 Simplified annual economic survey

- Covers legal units with 1-4 number of persons employed

- Contains labour, performances and investment characteristics

Type: stratified sample 

Characteristics used for stratification

Size class, activity (based on the frozen BR) and type of tax return (based on the information of the previous year): 

- size class 1-4 in Nace rev 2. sections F, G, H, I, J in case legal units file ’Company income tax return of double-entry bookkeepers’;  

 -size class 1-4 in Nace rev 2. sections L, M, N in case of legal units file ’Company income tax return of double-entry bookkeepers’ or ’Tax return on simplified entrepreneurial tax of corporations with or without legal entity. 

The effective sample size (%) for SBS population: 2.6%  

As it is not functioning as a real sample, i.e. no grossing up is carried out, the calculation of effective sample size for each stratum is considered unnecessary.

 

2) Part of NDCP nr 2240 Annual investment survey and NDCP nr 2241 Annual labour survey.

Cover legal units with 5-19 number of persons employed.

Type: stratified sample 

Characteristics used for stratification

Size class, activity (based on the frozen BR) and type of tax return (based on the information of the previous year):

- size class 5-19 in Nace rev 2. sections A-S in case of legal units file ’Company income tax return of double-entry bookkeepers’ or ‘Tax return on non-flat rate tax of sole proprietors’ 

The effective sample size (%) for SBS population: 9.3%  

As it is not functioning as a real sample, i.e. no grossing up is carried out, the calculation of effective sample size for each stratum is considered unnecessary. 

Samples ( 1) and 2) ) are selected every 3 years and updated annually.

 

Regional variables: full scope surveys

 

Cover legal units with > 19 number of persons employed  

1) NDCP nr. 1846 Survey of local units - covers Nace rev 2. sections: B-F, H, J-N, S  

2) NDCP nr. 1852 Survey of local units of retail trade and catering services - covers Nace rev. 2 sections G and I

 

KAU variables: full scope survey 

NDCP nr. 2157 Annual survey of kind-of-activity units 

Cover legal units with > 49 number of persons employed in sections A-N, P-S 

 

Environmental variables:  

Representative sample survey (stratified sample):  

1) one part of the NDCP nr 1799 Report on the environmental protection expenditures and on the environmental protection investments  

Characteristics used for stratification

Size class, activity, region (Budapest and county): 

- size classes: 5-9, 10-19 in section D and in division E36 

- size classes: 5-9, 10-19, 20-49, 50-99 in sections: B, C 

- size classes: 20-49, 50-99 in sections: A, F-J, L-N, P-S 

The effective sample size (%) for SBS population : 

Total: 13.0%  - For details s< Times New Roman;">ee the annex (excel file) attached

Sample are selected and updated annually.

Full scope surveys:

2) Other part of NDCP nr 1799 Report on the environmental protection expenditures and on the environmental protection investments (not covered by the representative sample)

3) NDCP nr 1892 Report on the expenditures on environment protection, the production and the provision of environmental products and services

One legal unit (reporting unit) is considered as one enterprise.

Frame on which the source is based: The Hungarian Business Register is the frame of SBS and all of the surveys used for SBS purposes.

For sampling and specifying the survey population a frozen status (concerning 31st of December) of register is used.

 

List of characteristics directly available or with a good proxy in the administrative source: 

1) Labour, performance and investments variables: Full scope survey: 16110, 16130, 16150, 12110, 12120, 12130, 12150, 12170, 13110, 13120, 13131, 13210, 13211, 13213, 13310, 13320, 13330, 13411, 15110 15120, 15130, 15140, 15150, 15210, 15420, 15441, 20110, 23110, 23120, 18xxx 

2) Labour and investments variables: sample survey (with 5-19 number of persons employed): 16110, 16130, 16150, 12110, 12120, 12130, 12150, 12170, 13110, 13120, 13210, 13211, 13213, 13310, 13320, 13330, 13411, 15110 15120, 15130, 15140, 15150, 15210, 15420, 15441, 20110, 23110, 23120, 18xxx 

3) Labour, performance and investments variables: sample survey (with 1-4 number of persons employed): 

-50% of the characteristics are directly available: 16110, 16130, 16150, 12110, 12120, 12150, 12170, 13110, 13120, 15110, 15120, 15130, 15140, 15150 

-Other 50% of can be estimated with a good proxy from administrative sources: 13211, 13310, 13320, 13330, 20110

 The business register is updated daily based on the data of Court of Registration of Hungary. 

Method used for identifying activates, frequency of updating the unit’s principal activity

Identification of principal activity is compliant with the methodology of Nace rev 2 Statistical classification of economic activities in the European Community

According to this methodology the following rule for stability is applied: 

“Whenever a unit performs two activities both contributing to around 50% of the value added, a stability rule has been established in order to avoid frequent changes not reflecting a substantial change in the economic reality. According to this rule, the change of principal activity should be made when the current one has been accounting for less than 50% of the value added for at least two years.” 

To define the principal activity, the top-down approach is applied.



Annexes:
Sample size for strata of NDCP nr 1799 (environmental variables)
18.2. Frequency of data collection

Annual data collection

18.3. Data collection

Surveys: Data collection are carried out at several stages. Data collection is based on on-line surveys (electronic data collection system (ELEKTRA) of HCSO). The survey planning including the set of error checking rules is the task of the statisticians. The IT system sends an e-mail to data providers if a new questionnaire becomes accessible, and if the deadline is expired.

>Actions taken to speed up or increase the rate of response:

-Re-contact by phone;

-Sending a warning message.

Only large businesses (legal units with more than 19 number of persons employed) are surveyed while data of small businesses are available form administrative data source (tax-return data).

Units having a fiscal year different from the calendar year are surveyed as well independently of size-class.

Administrative data:

National Tax and Customs Administration of Hungary provides the taxation data files via the integrated data transmission system of HCSO.

Receiving these data is based upon a signed contract for data transfer agreement and according to this, the complete dataset of different types of tax returns are available for the HCSO.

18.4. Data validation

Data are collected by electronic questionnaires. We receive all data via an electronic data collection system (ELEKTRA) and are transferred automatically into Integrated Data Entry and Validation System (ADÉL). The data are checked by the responsible statisticians in the ADÉL system. They can also give feedback for the data providers, and ask for corrections in case of errors.

Phases of data validation: 

1st stage: Error checks and validations integrated into the data collecting system are run

The data collection system (ELEKTRA) includes number of embedded automated error-checking and validation routines. However, only the significant errors are integrated into Electra which must be corrected by the data supplier (e.g. the rows „of which” cannot exceed the value of its total). If the data supplier does not correct the error he are not allowed to send the survey.

2nd stage:

After the surveys are received by HCSO they are loaded into the Data entry and validation system (ADÉL). This program carries out several pre-defined error-checks. When incorrect data are identified data suppliers are contacted individually and given the opportunity either to correct and re-send the data or confirm the original.

Most of the data-checks observes: 

- if a given value falls outside of the pre-defined range (minimum and maximum values), 

- if there is a significant difference (increase or decrease) between the reference year data and the previous year’s data, 

- if different consistencies are fulfilled within the survey (e.g. if there is a turnover data costs must be also provided), 

- if different consistencies are fulfilled among different surveys (these data-checks primarily observes data with similar methodological content in different surveys). Surveys used for cross-checking data: Infra-annual surveys (performance, labour, investment); report on KAUs, Prodcom (Annual survey of industrial products), Survey of local units (regional data).

 

3rd stage: Comparison with administrative data (data of tax returns and financial statements) 

When the administrative data will be available (8 months after the reference period) the survey data are checked with them. The administrative data provide a wide range of the variables available in the survey, especially in the case of doubly-entry bookkeepers (they present the about the 95-97% of the performance data in case of turnover, production value and value added). 

In case of large companies the data of financial statements are also used for validation. 

Cross-survey checking are carried out repeatedly in this period. The following surveys are involved in the validation: Prodcom (Annual survey of industrial products), Survey of local units (for regional data), Annual survey of kind-of-activity units, Labour cost survey, Sales structure of business services). Data of foreign trade statistics (especially turnover, turnover related taxes and export revenues) are used for validation as well. 

The output data (the SBS variables) are checked on individual and on aggregated level as well. 

 

For individual data checking the Hyperion IR tool, the SAS and the own developed FORM-IT application are used. 

Short description and applicability of FORM-IT app

On the surface of the FORM statisticians can see 16 significant variables which are available from the survey and from the tax return as well and have the same content. There are some embedded pre-defined thresholds referring to the maximum differences allowed between the two sources and if the difference is above the threshold the affected variables are marked in red.  

The colleagues observe the data of the two sources and if there is a difference between them they can decide which one is the correct, so they can change the data source e.g. they can chose the taxation data instead of the survey data. (To decide which one is the correct data they can check the financial statements and/or contact the unit. If the data is incorrect, the unit has to re-send the survey.)

Differences more than 1 billion HUF have to be corrected in the Data entry validation system and can’t performed by simply changing the source.   

The colleagues can checkmark the verified data. 

 

The aggregated level data are checked with a general tabulation program – within the JPD system (SBS database and system). 

Statisticians can query tables according to predefined dimension e.g. legal form, size category etc. or relations between the data (e.g. capitalised production – investment) and can compile comparative table for the preliminary and definitive data. 

 

Taxation data are corrected by NA department in the taxation databases.

 

 

18.5. Data compilation

The data of non-responding units (1.6%) are imputed at micro level on the basis of previous years’ data. These data are not adjusted with ratio of the year/year average change.

No grossing up is used as we have micro-data for the total population.

18.6. Adjustment

Units having a fiscal year different from the calendar year are surveyed as well independently of size-class. This way we receive data for the calendar year begins 1st of January and ends 31st of December.


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Sample size for strata of NDCP nr 1799 (environmental variables)