|
For any question on data and metadata, please contact: Eurostat user support |
|
|||
1.1. Contact organisation | Statistics Austria |
||
1.2. Contact organisation unit | Directorate Spatial Statistics |
||
1.5. Contact mail address |
|
|||
2.1. Metadata last certified | 20/09/2020 | ||
2.2. Metadata last posted | 05/07/2023 | ||
2.3. Metadata last update | 05/07/2023 |
|
|||
3.1. Data description | |||
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents. |
|||
3.2. Classification system | |||
Environmental tax revenue is broken down by: A. Classification according to type of environmental tax For analytical purposes, the environmental taxes are divided into four categories: B. Environmental taxes by economic activity Environmental tax revenues are allocated to the different tax payers: |
|||
3.3. Coverage - sector | |||
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents. |
|||
3.4. Statistical concepts and definitions | |||
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. An 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 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). |
|||
3.5. Statistical unit | |||
Data refer to environmental taxes collected by the government and payable by the different economic agents. |
|||
3.6. Statistical population | |||
The target population are all production sectors by NACE, households as consumers and non-residents. |
|||
3.7. Reference area | |||
Austria |
|||
3.8. Coverage - Time | |||
1995 - 2022 |
|||
3.9. Base period | |||
Not applicable. |
|
|||
Million National Currency (MNAC) |
|
|||
The data refer to calendar years. |
|
|||
6.1. Institutional Mandate - legal acts and other agreements | |||
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, Commission Delegated Regulation (EU) 2022/125 amending Annexes I to V to Regulation (EU) No 691/2011 of the European Parliament and of the Council on European environmental economic accounts as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis. The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected. |
|||
6.2. Institutional Mandate - data sharing | |||
Not applicable. |
|
|||
Confidentiality Confidentiality of statistics The strict confidentiality provisions of the Austrian Federal Statistics Act 2000 regulate the handling of confidential data relating to individuals and organisations.
Security of data Official statistics rely on the trust of citizens, in particular those who contribute to the compilation of a statistical product as respondents. For Statistics Austria, confidentiality of statistical data is therefore more than a legal duty: Ensuring statistical confidentiality through technical and organisational measures is in Statistics Austria’s own best interests.
Trust of respondents Persons providing information to Statistics Austria can be assured that their confidential data are used exclusively for statistical purposes. Data are treated confidentially and must not be passed on to third parties, be they official, private or of another nature. There has been no infringement of confidentiality since official statistics began in Austria. Some respondents may fear that their personal data will be misused, but this fear is completely unfounded. |
|||
7.1. Confidentiality - policy | |||
Confidentiality of statistics The strict confidentiality provisions of the Austrian Federal Statistics Act 2000 regulate the handling of confidential data relating to individuals and organisations.
|
|||
7.2. Confidentiality - data treatment | |||
Security of data Official statistics rely on the trust of citizens, in particular those who contribute to the compilation of a statistical product as respondents. For Statistics Austria, confidentiality of statistical data is therefore more than a legal duty: Ensuring statistical confidentiality through technical and organisational measures is in Statistics Austria’s own best interests.
|
|
|||
8.1. Release calendar | |||
ETEA by economic activities is published t+13. The final publication date is preannounced in the Release Calender on the website of Statistics Austria. |
|||
8.2. Release calendar access | |||
8.3. Release policy - user access | |||
A report, an overview table, graphs and links to the data base STATCube as well as to the open data are published on the website at the same time. Access to data is free and possible for all users. There is no privileged access to confidential data for any users. |
|
|||
See point 8.1 |
|
|||
10.1. Dissemination format - News release | |||
There are no press releases. |
|||
10.2. Dissemination format - Publications | |||
Regular electronic publications in pdf format as well as main results on the webpage of Statistics Austria. |
|||
10.3. Dissemination format - online database | |||
https://statcube.at/statistik.at/ext/statcube/jsf/tableView/tableView.xhtml (available in German and English) |
|||
10.3.1. Data tables - consultations | |||
Not applicable. |
|||
10.4. Dissemination format - microdata access | |||
Not applicable. |
|||
10.5. Dissemination format - other | |||
There is a monthly publication of Statistics Austria called "Statistische Nachrichten", comprising short articles about the statistical products. For ETEA annually one article is published. |
|||
10.5.1. Metadata - consultations | |||
Not applicable. |
|||
10.6. Documentation on methodology | |||
Metadata about methodology and quality is available in every electronic publication. The most detailed documentation on methodology and quality is the so called "Standard Documentation", which is released on Statistics Austria's website. Standard documentation: https://www.statistik.at/fileadmin/shared/QM/Standarddokumentationen/RW/std_r_oekosteuern.pdf (German version) https://www.statistik.at/fileadmin/shared/QM/Standarddokumentationen/RW_en/engl_std_r_oekosteuern.pdf (short Englisch version) |
|||
10.6.1. Metadata completeness - rate | |||
Not applicable. |
|||
10.7. Quality management - documentation | |||
Quality documentation is included in the Standard Documentation, See chapter 3 in the German version of the document. |
|
|||
11.1. Quality assurance | |||
Statistics Austria is committed to ensuring the highest quality with respect to the compilation of statistical information. In accordance with the Federal Statistics Act (Article 24), Statistics Austria has to use statistical methods and processes in compliance with internationally recognised scientific principles and standards, conduct ongoing analyses of the statistics with a view to quality improvements and ensure that statistics are as up-to-date as possible. This commitment to quality is also specified in Statistics Austria’s mission statement. In adopting the European Statistics Code of Practice, Statistics Austria has committed to adhering to principles and standards for the production and dissemination of high-quality statistics. As part of the European Statistical System (ESS), Statistics Austria recognises the Quality Declaration of the ESS. The Statistics Council has set up a Quality Assurance Committee, a primary focus of which is the ongoing examination of potential quality improvements. |
|||
11.2. Quality management - assessment | |||
In cooperation with the Statistic Committee’s Quality Assurance Committee, feedback meetings concerning the quality of the different statistical products are held regularly within the framework of Statistics Austria’s quality management programme. In addition internal quality audits are carried out by the quality management team. The content and objectives concern critical examination of the quality aspects of statistics with particular consideration of the methods and processes used; identification of quality improvement potential; development of recommendations for improvement measures; and improvement of the standard documentation relating to the statistics in question, with special attention to the views of users and external experts. |
|
|||
12.1. Relevance - User Needs | |||
Main users at national level are:
Main international users are Eurostat and the OECD. |
|||
12.2. Relevance - User Satisfaction | |||
Currently no satisfaction survey for environmental accounts is undertaken, but in cooperation with the Statistic Committee’s Quality Assurance Committee, feedback meetings concerning the quality of the different statistical products on the basis of the standard documentation are held regularly within the framework of Statistics Austria’s quality management programme. In these feedback meetings special attention is given to the views of users and external experts. |
|||
12.3. Completeness | |||
The Dataset is complete. |
|||
12.3.1. Data completeness - rate | |||
100%. |
|
|||
13.1. Accuracy - overall | |||
We assume, that there are no general deficiences in the dataset. |
|||
13.2. Sampling error | |||
Not applicable. |
|||
13.2.1. Sampling error - indicators | |||
Not applicable. |
|||
13.3. Non-sampling error | |||
Not applicable. |
|||
13.3.1. Coverage error | |||
Not applicable. |
|||
13.3.1.1. Over-coverage - rate | |||
Not applicable. |
|||
13.3.1.2. Common units - proportion | |||
Not applicable. |
|||
13.3.2. Measurement error | |||
Not applicable. |
|||
13.3.3. Non response error | |||
Not applicable. |
|||
13.3.3.1. Unit non-response - rate | |||
Not applicable. |
|||
13.3.3.2. Item non-response - rate | |||
Not applicable. |
|||
13.3.4. Processing error | |||
Not applicable. |
|||
13.3.5. Model assumption error | |||
Not applicable. |
|
|||
14.1. Timeliness | |||
t+13 months (previously it was t-12 months but since 2023 some data are only availabe t+13 months, therefore timeliness slightly changed) |
|||
14.1.1. Time lag - first result | |||
Not applicable. |
|||
14.1.2. Time lag - final result | |||
t+13 months (previously it was t-12 months but since 2023 some data are only availabe t+13 months, therefore timeliness slightly changed) |
|||
14.2. Punctuality | |||
Not applicable. |
|||
14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
|
||||||||||||
15.1. Comparability - geographical | ||||||||||||
ETEA data are coherent with the National Tax List and therefore geographically comparable but it is not possible to assess the methodologies of other countries to allocate taxes to final users. Therefore the geographical comparability on A*64 level can not be assessed. |
||||||||||||
15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||
Not applicable. |
||||||||||||
15.2. Comparability - over time | ||||||||||||
1995-2009, 2010-2022 |
||||||||||||
15.2.1. Length of comparable time series | ||||||||||||
1995-2009, 2010-2022 |
||||||||||||
15.2.2. Comparability - over time detailed | ||||||||||||
|
||||||||||||
15.3. Coherence - cross domain | ||||||||||||
ETEA are coherent with National Tax List, based on the ETEA guidelines. The Land Tax is not reported to Eurostat because in most countries land taxes are capital taxes. |
||||||||||||
15.3.1. Coherence - sub annual and annual statistics | ||||||||||||
Not applicable. |
||||||||||||
15.3.2. Coherence - National Accounts | ||||||||||||
Consistent with ESA. |
||||||||||||
15.3.2.1. Coherence - National Accounts detailed | ||||||||||||
No discrepancies. |
||||||||||||
15.4. Coherence - internal | ||||||||||||
100% |
|
|||
Reg. (EC) No 223/2009 on European statistics stipulates cost effectiveness as statistical principle; however, there is no legal obligation to provide cost and burden information in quality reports. Such an obligation is also not covered by sectoral legislation. Due to the fact that consistent standards and definitions for cost reporting are currently not available and are yet to be developed by the RDG-expert group there is a high risk of misrepresentation and distortions when comparing costs of statistics production across countries. Statistics Austria will, hence, not provide any cost information until agreed harmonised reporting standards are in place. |
|
|||
17.1. Data revision - policy | |||
The revision policy of Statistics Austria is explained in the links below. https://www.statistik.at/ueber-uns/aufgaben-und-grundsaetze/standards/revisionspolitik-von-statistik-austria (German version) https://www.statistik.at/en/about-us/responsibilities-and-principles/standards/statistics-austrias-revisions-policy (English version) |
|||
17.2. Data revision - practice | |||
ETEA is dependent on basic statistics. In case there are revisions in basic statistics they are performed in ETEA as well. Usually the whole time series is revised in order to avoid breaks (2010 onwards). From time to time larger revisions have to be carried out. These revisions are well explained in the respective project report and are usually discussed with relevant experts beforehand. |
|||
17.2.1. Data revision - average size | |||
There were no revisions. |
|||
17.2.2. Status of data | |||
Final data |
|
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||||||||
National Tax List |
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||
Annually |
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.3. Data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||
Only national accounts data |
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||||||||
Data are compared with the Naional Tax List. |
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||||||||
See comments below. |
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.1. Imputation - rate | |||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.2. Use of imputation methods | |||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.3. Compilation of estimations | |||||||||||||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||||||||||||||||||||||
Based on the amount of sold fuels that can not be allocated to resident units (difference between energy balances and energy accounts). |
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||||||||
No revisions are made for the years before 2010. |
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.6. Adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
|||||||||||||||||||||||||||||||||||||||||||||||||||
18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
|
|||
|
|||
|
|||