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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | Eurostat, the statistical office of the European Union |
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1.2. Contact organisation unit | E2: Environmental statistics and accounts, sustainable development |
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1.5. Contact mail address | 2920 Luxembourg LUXEMBOURG |
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2.1. Metadata last certified | 03/12/2020 | ||
2.2. Metadata last posted | 03/12/2020 | ||
2.3. Metadata last update | 03/12/2020 |
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3.1. Data description | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Environmental tax statistics are part of the environmental accounts which constitute a satellite account to national accounts. For countries which are not covered in the national tax list published by Eurostat, the total tax revenues by category were selected from the 2020 data collection on environmental taxes by economic activity (data up to 2018). This was the case for Republic of Serbia and Turkey. |
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3.2. Classification system | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Classification according to national accounts (ESA 2010) The following three types of taxes are distinguished:
Classification according to environmental tax category For analytical purposes, the environmental taxes are divided into four categories: energy taxes (including CO2 taxes), transport taxes, pollution and resource taxes. Until 2014 there were only three categories. The code 'P/RS' was introduced in the 2019 NTL as for some countries the distinction between pollution taxes and resource taxes was not possible due to missing or insufficiently detailed information. For more information on tax revenue presented separately for pollution and resource taxes, see: http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=env_ac_taxind2&lang=en |
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3.3. Coverage - sector | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
General government sector (S.13) as well as subsectors as well as the Institutions of the EU (S.212). The general government sector as defined in ESA 2010 (paragraph 2.111) consists "of institutional units which are non-market producers whose output is intended for individual and collective consumption, and are financed by compulsory payments made by units belonging to other sectors, and institutional units principally engaged in the redistribution of national income and wealth". |
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3.4. Statistical concepts and definitions | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Environmental tax statistics are based on concepts and methods from 'Environmental taxes - a statistical guide' (http:/ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-13-005). Environmental tax statistics are part of the environmental accounts which constitute satellite accounts to national accounts. Definition of an environmental tax (Regulation (EU) N° 691/2011) An environmental tax is 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 ESA 2010 as a tax. Only payments that are identified as taxes in the national accounts can be considered as environmental taxes whereas other types of payments to government are not considered. Environmental tax statistics rely on the tax definition of the national accounts as a reference because this improves international comparability of the statistics, and allows integration of the tax data with the national accounts and with systems of environmental and economic accounting. (See also the "ESA 2010 Manual of Government Deficit and Debt" which contains Eurostat decisions on recording of taxes and social contributions). In order to define environmental taxes precisely and to ensure international comparability, a list of tax bases was established. All taxes defined as such in the national accounts and relying on the tax bases listed below comply to the definition of an environmental tax.
Value added type taxes (VAT) are excluded from the definition of environmental taxes. This is mainly because of the special characteristics of this type of tax. VAT is a tax levied on all products (with few exceptions), and it is deductible for many producers, but not for households. Correspondingly, it does not influence relative prices in the same way that the environmental taxes do through specific environmental tax bases. Also excluded are taxes on the extraction of oil and gas. These taxes are often designed to capture the resource rent and the related payments should be classified as property income. The EU Regulation N° 691/2011 on European environmental economic accounts of the European Parliament and of the Council of 6 July 2011 (http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32011R0691:EN:NOT) provides a framework for the development of various types of environmental accounts. Environmental taxes by economic activity are included in Annex II of this Regulation. Ratios 1) PC_TSCO_X_ISCO: percentage of total revenues from taxes and social contributions (excluding imputed social contributions), i.e., using the first definition of TSC aggregate (cf. below). This indicator remains the reference since it is comparable to the previous ratios published under ESA 95 concepts. 2) PC_TSCO: percentage of total revenues from taxes and social contributions (including imputed social contributions), i.e., using the second definition of TSC aggregate (cf. below). This ratio can be used as a complementary indicator of the reference one. 3) PC_GDP: percentage of Gross domestic product (GDP) Total taxes and social contributions (TSC) This aggregate is used to calculate the share of environmental tax revenues (ETR) in total taxes and social contribution (TSC). The TSC aggregate is compiled on a national accounts (ESA 2010) basis. It comprises all detailed tax and social contribution receipts for the general government sector (S.13) and its sub-sectors (central, state, local and social security funds) plus the Institutions of the EU (S.212). Two TSC aggregates based on ESA2010 can be used to calculate the share of environmental tax revenues: The first TSC aggregate is called "Total receipts from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected". It is defined as the sum of the following components: TSC(1) = D2 + D5 + D91 + D611C +D613C - D995 The second TSC aggregate also takes into account all imputed items – imputed social contributions (D612), households social contribution supplements (D614) adjusted for social insurance scheme service charges (D61SC) - as well as voluntary actual social contributions (D611V + D613V), and is therefore broader than the previous one. It is called "Total receipts from taxes and social contributions after deduction of amounts assessed but unlikely to be collected". It is defined as the sum of the following components: TSC(2) = D2 + D5 + D91 + D61 - D995
Gross domestic product at market prices GDP is used to calculate the share of environmental revenues in the GDP. GDP is measured at current prices (nominal values). GDP series were revised after the implementation of ESA 2010 leading to a possible impact on environmental tax revenue as share of GDP. |
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3.5. Statistical unit | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The statistical units are the institutional units as defined in ESA2010: "economic entity characterised by decision-making autonomy in the exercise of its principal function". Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community describes the different statistical units of the production system. For environmental tax revenues the relevant entities are the institutional units included to general government sector (S.13) and to Institutions of the EU (S212) according to ESA 2010:
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3.6. Statistical population | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The target population is all units of general government sector as well as the Institutions of the EU. |
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3.7. Reference area | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The environmental tax revenues are published separately for each EU Member State, the United Kingdom, Iceland, Norway and Switzerland, as well as aggregated for the EU and the Euro area. |
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3.8. Coverage - Time | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The time series, for which data are collected, cover the period from 1995 to 2019. For some countries the data cover a more restricted period. |
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3.9. Base period | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable |
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Data are presented:
All series in millions of euros or in millions of national currency are measured at current prices. |
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The data refer to the calendar year. |
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6.1. Institutional Mandate - legal acts and other agreements | |||
The data collection on environmental taxes by economic activity is part of the EU Regulation N° 691/2011 on European environmental economic accounts of the European Parliament and of the Council of 6 July 2011 (Regulation (EU) No 691/2011). This Regulation provides a framework for the development of various types of environmental accounts. Environmental taxes by economic activity are included in Annex II of this Regulation. The national tax lists are collected by Eurostat as a complement of table 9 of the ESA 2010 (European system of accounts) transmission programme. National Accounts are compiled in accordance with the European System of Accounts (ESA 2010) adopted in the form of a Council Regulation dated 21 May 2013, No 549/2013 and published in the Official Journal L 174 of the 26/06/2013. A consolidated version is available on http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R0549&from=EN The legal basis for the "Main national accounts tax aggregates" domain is Table 0900 "Detailed tax and social contribution receipts by type of tax and social contribution and receiving subsector" of the ESA 2010 transmission programme - Annex B of Council Regulation (EU) N° 549/2013 of the European Parliament and of the Council of 21 May 2013. |
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6.2. Institutional Mandate - data sharing | |||
Eurostat makes available all non-confidential and sufficiently reliable data on its dissemination website. |
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7.1. Confidentiality - policy | |||
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society. |
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7.2. Confidentiality - data treatment | |||
Confidential data are flagged "as confidential" and not published. Aggregated data respect Eurostat confidentiality rules. |
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8.1. Release calendar | |||
Data are not bound by an advance release calendar. All data on environmental tax revenue are published once all national tax lists were validated and disseminated by Eurostat. |
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8.2. Release calendar access | |||
Not applicable |
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8.3. Release policy - user access | |||
In line with the Community legal framework and the European Statistics Code of Practice Eurostat disseminates European statistics on Eurostat's website (see item 10 - 'Accessibility and clarity') respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably. The detailed arrangements are governed by the Eurostat protocol on impartial access to Eurostat data for users. |
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Annual. |
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10.1. Dissemination format - News release | |||
What's new article is planned to be published shortly after uploading the new data on Eurostat website. |
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10.2. Dissemination format - Publications | |||
Statistics Explained articles Environmental taxes - detailed analysis Tax_revenue_statistics – this article contains all national tax lists (validated and published by Eurostat) Other publications dealing with environmental taxes Taxation trends in the European Union: Data for the EU Member States, Iceland and Norway, 2020 Energy, transport and environment statistics, Statistical book, 2020 edition Key figures on Europe - 2020 edition Other information |
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10.3. Dissemination format - online database | |||
Eurostat Database by themes: http://ec.europa.eu/eurostat/data/database Environment and Energy – Environment – Environmental taxes - Environmental tax revenues (env_ac_tax) |
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10.4. Dissemination format - microdata access | |||
Not applicable |
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10.5. Dissemination format - other | |||
Not applicable |
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10.6. Documentation on methodology | |||
The reference compilation manual is: Environmental taxes - A statistical guide, 2013 edition The methodological framework is the European system of accounts, 2010 edition (ESA 2010). The "Manual of Government Deficit and Debt Implementation of ESA 2010" contains also Eurostat decisions on recording of taxes and social contributions. |
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10.7. Quality management - documentation | |||
Not applicable |
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11.1. Quality assurance | |||
The plausibility of the data is checked for each transmission and Member States are asked for some additional information in case of any doubts about data quality. However, due to the complexity, volume and heterogeneity of data sources, quality assurance is based to a large extent on assessing primary sources and processes rather than the final product. Eurostat undertakes EDP dialogue and methodological visits to Member States, during which it reviews issues related to taxes and social contributions data. |
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11.2. Quality management - assessment | |||
Overall data are of very good quality. Data are collected from reliable sources applying high standards with regard to the methodology and ensuring a high degree of comparability. |
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12.1. Relevance - User Needs | |||
Environmental policy aims to reach environmental and sustainable development goals. Policy makers use incentive-based tools to ensure that environmental solutions are found at least cost, for correcting externalities and/or raising revenues for specific purposes. The environmental tax revenues measured as share of the whole taxes and social contributions is an indicator supporting the assessment of progress towards "greening" the taxation system. Achieving that 10% of taxes and social contributions in the EU are environmental taxes by 2020 is suggested in part II of the Working Paper on the Roadmap to a Resource Efficient Europe. This indicator reflects a certain degree of internalization of environmental impacts in the national economies. |
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12.2. Relevance - User Satisfaction | |||
There are no systematic studies of user satisfaction. Eurostat has regular hearings with European policymakers and contacts with the research community and other stakeholders to monitor the relevance of the statistics produced and identify new priorities. |
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12.3. Completeness | |||
The data are complete, meaning they include all Member States (plus Norway and Switzerland) and allow the computation of aggregates and indicators at the level of the EU as well as Euro area. |
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13.1. Accuracy - overall | |||
The overall accuracy is considered to be good. |
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13.2. Sampling error | |||
Not applicable to statistical accounts |
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13.3. Non-sampling error | |||
Not applicable to statistical accounts |
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14.1. Timeliness | |||
Eurostat disseminates data with a delay of about 12 months after the end of the reference year, e.g. data for the reference year 2019 have been available in December 2020. |
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14.2. Punctuality | |||
Not applicable because there is no release calendar |
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15.1. Comparability - geographical | |||
The comparability across countries is good due to clear statistical concepts and definitions. In this way a harmonised statistical framework for environmental taxes was published in 2001 and entirely revised in 2013. The use of this Eurostat manual and the checks by Eurostat enhance the comparability between countries. However, the primary data sources used for compilation of data by the Member States may differ in terms of quality. |
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15.2. Comparability - over time | |||
Comparability over time is high as the methodology for environmental taxes follows a well-defined standard. Comparable time series are available starting with 1995 reference year. |
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15.3. Coherence - cross domain | |||
Another series of data on environmental taxes may complete information provided by the present dataset: data collection on environmental taxes by economic activity (data broken down to payer available for the majority of countries up to 2018). For some countries the total for environmental taxes by economic activity does not exactly match the total for environmental tax revenue. The same applies to the totals by category of environmental taxes. However, such discrepancies are generally low. |
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15.4. Coherence - internal | |||
The data reported are internally coherent (totals are equal to the sum of the breakdowns). However, rounding issues could result in some gaps between totals and the sum of its components. |
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Not available |
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17.1. Data revision - policy | |||
Every year Eurostat publishes the complete time series, which may lead to revisions of data previously published. |
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17.2. Data revision - practice | |||
The published data should be regarded as final, unless otherwise stated. |
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18.1. Source data | |||
For the environmental tax revenue the data source is the national tax lists transmitted every year to Eurostat as a complement of table 9 of the ESA 2010 transmission programme. Environmental taxes are selected from the NTLs on the basis of their environmental code (E, T, P/RS). |
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18.2. Frequency of data collection | |||
Annual. |
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18.3. Data collection | |||
The main data source used are the national tax lists (NTLs) transmitted every year by Member States to Eurostat as a complement of table 9 of the ESA 2010 transmission programme. Eurostat collects and checks data under a specific template respecting national accounts rules. |
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18.4. Data validation | |||
The validation of the national tax revenue data is done in cooperation with the Member States. The plausibility and consistency of the data is checked for each transmission and Member States are asked for some additional information in case of any doubts about data quality. |
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18.5. Data compilation | |||
EU aggregates (total tax revenues by category) are derived by summing up country totals. Two indicators are also derived from the total environmental tax revenues per country and at the EU level (plus EA19):
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18.6. Adjustment | |||
Not relevant |
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Not applicable |
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