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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | Federal Planning Bureau |
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1.2. Contact organisation unit | Sectoral and environmental accounts and analyses |
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1.5. Contact mail address | Belliardstraat 14-18 1040 Brussels Belgium |
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2.1. Metadata last certified | 29/04/2024 | ||
2.2. Metadata last posted | 29/04/2024 | ||
2.3. Metadata last update | 29/04/2024 |
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3.1. Data description | |||
Data presents environmental tax revenue (by tax category, i.e. energy (including CO2 taxes), transport, pollution and resource taxes) broken down by economic activity (using the NACE Rev.2 classification on the level of A*64 activities, extended to cover taxes payable by households and non-residents). |
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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 broken down by tax payer Environmental tax revenues are allocated to the different tax payers:
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3.3. Coverage - sector | |||
Environmental taxes by economic activity data cover all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents. |
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3.4. Statistical concepts and definitions | |||
The environmental tax statistics are compiled based on Eurostat’s 2024 'Environmental taxes - A statistical guide, 2024 Edition'. 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 ESA 95 as a tax". Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to the national accounts. Hence, environmental tax statistics follow the 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, but are reported as non-tax items in a separate row in the tables. 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). |
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3.5. Statistical unit | |||
Data refer to environmental taxes collected by the government and payable by the different economic agents (industries according to NACE Rev.2 A*64, households, non-residents). |
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3.6. Statistical population | |||
The target population consists of all economic agents paying environmental taxes to the Belgian government. |
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3.7. Reference area | |||
Belgium |
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3.8. Coverage - Time | |||
2008-2022 Remark: There exists a 1997-2008 series, according to NACE Rev.1.1 though. It cannot be linked to the 2008-2022 series, because the latter contains data classified according to NACE Rev.2. |
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3.9. Base period | |||
Not applicable. |
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Million National Currency (MNAC) All series are measured at current prices. |
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The data refer to calendar years. |
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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, as well as legal acts in the area of national accounts. Data transmission became obligatory from September 2013 onwards. Before then, 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. The Federal Planning Bureau of Belgium has been entrusted with the analysis of sustainable development policies and the construction of satellite accounts to the national accounts by the Belgian government, by means of the law of 21 December 1994 on social and diverse provisions. Annexes: law determining the tasks of the Federal Planning Bureau (in French) |
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6.2. Institutional Mandate - data sharing | |||
Not applicable. |
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7.1. Confidentiality - policy | |||
Law of 4 July 1962 on public statistics. There are no dataset specific rules. Annexes: Law of 4 July 1962 on public statistics (in French) |
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7.2. Confidentiality - data treatment | |||
ETEA does not contain any individual data (totals are distributed on the basis of distribution keys), so there is no need for any data treatment. |
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8.1. Release calendar | |||
There is no publicly available release calendar. ETEA data are released at the end of April on a yearly basis after their approval by the scientific committee of the Belgian Institute for National Accounts and their delivery to Eurostat. |
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8.2. Release calendar access | |||
Non-existent |
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8.3. Release policy - user access | |||
ETEA data are publicly available on the website of the Federal Planning Bureau (FPB) of Belgium. There is no specific information to the public (e.g. press release) about the publication of the data. |
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On a yearly basis (end of April) |
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10.1. Dissemination format - News release | |||
Non-existent |
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10.2. Dissemination format - Publications | |||
Federal Planning Bureau, Institute for National Accounts Annexes: report on ETEA (2024) |
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10.3. Dissemination format - online database | |||
ETEA database 2008-2022 (in Excel) Annexes: ETEA database 2008-2022 (2024) |
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10.3.1. Data tables - consultations | |||
Not applicable. |
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10.4. Dissemination format - microdata access | |||
Not applicable. |
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10.5. Dissemination format - other | |||
The ETEA data are also disseminated by Eurostat by means of the Eurobase website. Annexes: Environmental taxes by economic activity (ETEA) |
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10.5.1. Metadata - consultations | |||
Not applicable. |
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10.6. Documentation on methodology | |||
The first publication on the 2013 ETEA contains a complete methodological description (French and Dutch). Methodological changes are presented in the publications in subsequent years. The complete up-to-date methodology is available (in English) in G. Trachez, G. Vandille and J. Watelle, Environmental Taxes by Economic Activity - Methodological notes, September 2021 (see file in Annex) Annexes: Website FPB: Filter on Themes = environmental economic accounts, and scroll down to 2013 to find the ETEA publications in French and Dutch, containing the initial methodological notes. Methodology BE ETEA 2021 |
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
There is no document describing the measures to assure the quality of ETEA data apart from the Eurostat quality report, the contents of which are included in this Metadata file. |
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11.1. Quality assurance | |||
The ETEA standard tables contain in-built plausibility checks, while Eurostat provides a validation procedure. The data are also validated by the scientific committee of the Institute for National Accounts. |
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11.2. Quality management - assessment | |||
The methodology to compile the ETEA data is finetuned whenever new data sources are discovered. The quality of the allocation of the taxes to the economic agents paying them, depends to a high extent on the quality of the national accounts supply-and-use tables. |
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12.1. Relevance - User Needs | |||
Not applicable. |
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12.2. Relevance - User Satisfaction | |||
Not applicable. |
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12.3. Completeness | |||
All data required by Regulation 691/2011 are available. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
Currently, we are unable to allocate the excise duties on mineral oil to non-residents as we do not have any data on fuel purchased by non-residents in Belgium. Consequently, the energy taxes paid by residents (non-residents) are slightly overestimated (underestimated). We have tried to allocate the excise duties on mineral oil to the non-residents based on road use data but as this does not indicate whether the non-residents actually purchased fuel on Belgian territory we decided not to apply this method. |
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13.2. Sampling error | |||
Not applicable. |
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13.2.1. Sampling error - indicators | |||
Not applicable. |
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13.3. Non-sampling error | |||
The quality of the allocation of the data to the economic agents paying the environmental taxes depends on the quality of the national accounts supply-and-use tables. The errors in these tables directly affect the precision of the ETEA. Since environmental taxes are mostly linked to physical units, while the supply-and-use tables are expressed in monetary terms, the detailed tax studies, which form the backbone of the Belgian ETEA, have to make use of average prices in order to estimate the physical units used by different economic agents. The estimated value for the physical units will thus become less reliable as price variability increases. |
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13.3.1. Coverage error | |||
Not applicable. |
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13.3.1.1. Over-coverage - rate | |||
Not applicable. |
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13.3.1.2. Common units - proportion | |||
Not applicable. |
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13.3.2. Measurement error | |||
Not applicable. |
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13.3.3. Non response error | |||
Not applicable. |
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13.3.3.1. Unit non-response - rate | |||
Not applicable. |
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13.3.3.2. Item non-response - rate | |||
Not applicable. |
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13.3.4. Processing error | |||
Taxes equal to excise rights paid by corporations on their ownership of diesel cars are distributed across industries on the basis of vehicle park data on the ownership of cars without a distinction of fuel types. In the past almost all cars owned by corporations were diesel cars, but as companies "green" their car fleet and start using more gasoline driven and electric vehicles, this distribution key is flawed. |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
ETEA data take about a month to produce. |
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14.1.1. Time lag - first result | |||
First estimates for reference year (n) are available at n+16. As resources are lacking, it is impossible to deliver two sets of estimates (early and final). |
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14.1.2. Time lag - final result | |||
Final results for year (n) are available at n+16. It is impossible to determine when all source data are available for the final results of reference year (n). These results will in fact not be final, but will need to be revised in the following years, since one of the basic sources, the supply-and-use tables, are available only at n+36. Furthermore, the final results for the tax data themselves for reference year (n) are only available at the moment when the ETEA already have to be delivered to Eurostat. |
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14.2. Punctuality | |||
Belgium transmitted the ETEA questionnaire to Eurostat on 30/04/2024. The data were due on 30/04/2024. |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||||||||||
All environmental taxes described in the Eurostat manual are included. Three new taxes were added: the contribution of the oil industry, the taxes on the sur-profits of electricity production and the tax on the embarkment of aircrafts.
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15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||||||
Not applicable. |
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15.2. Comparability - over time | ||||||||||||||||||||
There are no breaks in the series. Changes in methodology are applied to the entire series. |
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15.2.1. Length of comparable time series | ||||||||||||||||||||
The first reference year for which data are available is 2012 (assuming 'reference year' is defined as the final year of an ETEA dataset covering 5 years to be delivered to Eurostat, according to Regulation 691/2011). In that case, 11 reference years are available (2012 to 2022). |
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15.2.2. Comparability - over time detailed | ||||||||||||||||||||
Not applicable.
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15.3. Coherence - cross domain | ||||||||||||||||||||
Yes, the coherence between the NTL and the ETEA data has been discussed with national accounts compilers. The national accounts' NTL currently does not distinguish resource taxes from pollution taxes. However, on the basis of regional tax data, resource taxes can be distinguished from pollution taxes. |
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15.3.1. Coherence - sub annual and annual statistics | ||||||||||||||||||||
No subannual ETEA data exist. |
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15.3.2. Coherence - National Accounts | ||||||||||||||||||||
In the NTL, no distinction is made between pollution taxes and resource taxes, while for the ETEA these two types of environmental taxes are seperated. We made use of the Regional Tax List (RTL) to distinguish resource from pollution taxes. |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||||||
No detailed SUT-linked tax study exists for 2008 and 2009. For these years the detailed tax study for 2010 was combined with the 2008 and 2009 SUTs. The same problem exists for 2021 and 2022, for which the 2020 detailed tax study was used. Once the detailed tax studies for 2021 and 2022 will be produced, they will be used. |
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Compilation of ETEA requires 0.1 FTE. |
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17.1. Data revision - policy | |||
Data are revised every year, when the ETEA are compiled. Methodological changes are applied to the entire time series. Changes in the NTL are incorporated. If new SUT data are available, they are incorporated as well. |
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17.2. Data revision - practice | |||
Data can be revised each year as new data sources become available or existing data has been updated. Changes in methodology also occur from time to time. |
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17.2.1. Data revision - average size | |||
Yes, data have been revised due to the availability of updated data on water statistics, transport data (vehicle park data and vehicle registration service data) and data on emission permits, and due to the availability of a new use table. |
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17.2.2. Status of data | |||
The data can be considered as almost final, but there can always be some changes in the data for the final years reported in the NTL, while SUTs for the final years also become available only 1 or 2 years after the first delivery of data for a particular reference year. |
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18.1. Source data | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Totals to be distributed are taken from the National Tax List (NTL). For taxes on water, regional tax data is used. Distribution across the economic agents is to a high extent determined by the detailed tax studies developed for the national accounts Use table. |
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18.1.1. Source data detailed | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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18.2. Frequency of data collection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
National tax list (NTL): when the ETEA tables are sent, they include the NTL. The NTL is updaded each year in October. Data for year T is available at T+11. Regional tax list (RTL): annual update in October. Data for year T is available at T+11. Detailed tax study for the SUT: at irregular intervals, 2 to 3 years after the reference year Emission permits: update each year in May. Data for year T available at T+5. Vehicle registration service data: on demand Vehicle park data: on demand Eurostat data on annual freshwater abstraction by source and sector and on the water use in the manufacturing industry by activity and supply category: update published on a yearly basis in December. Data for year T available at year T+36. |
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18.3. Data collection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data from the Belgian Greenhouse Gas Registry and the Eurostat databases are extracted from their websites. The data on vehicle registry service and on the vehicle park are provided on demand by the FPB team dealing with transport issues. The detailed tax studies for the SUTs are provided by the FPB input-output team. Regional tax data are provided by the FPB public finance team. There is no agreed schedule for data delivery. Sources are used as they become available. |
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18.4. Data validation | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
When anomalies are observed with respect to in-house data, we contact the data providers to detect the reason(s) behind the anomalies and try to handle/fix them. For outside source data, proper quality is assumed. In case we detect outliers, we contact the relevant data provider(s). |
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18.5. Data compilation | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The basis for the calculation is identified by the revenue of different environmental taxes, reported in the national accounts' National Tax List (NTL). These totals are distributed across the different economic agents on the basis of distribution keys. As far as the taxes are linked to the purchase of certain products, the distribution is mainly determined by the national accounts' use tables, and more specifically by detailed tax studies which have been developed in order to calculate the use tables at basic prices. A more detailed explanation of the methodology by type of tax is provided in 18.5.2. |
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18.5.1. Imputation - rate | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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18.5.2. Use of imputation methods | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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18.5.3. Compilation of estimations | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
For 2008 and 2009, no detailed tax studies were available. We have used the 2010 version in combination with the 2008 and 2009 SUTs in order to calculate the values for 2008 and 2009. For 2021 and 2022, neither SUTs nor detailed tax studies were available yet. The 2020 detailed tax study has been used to distribute the 2021 and 2022 values from the NTL. |
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18.5.4. Compilation of revenue payable by non-residents | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The detailed tax studies for the SUT contain data on several environmental taxes paid by the non-residents, but this is not the case for excise duties on mineral oils. The part of these environmental taxes paid by non-residents is included in the payments of the residents. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
No distribution is made for the period prior to 2008. |
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18.6. Adjustment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
No adjustment made. |
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18.6.1. Seasonal adjustment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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For the period 2008-2022, there exist small differences between the total pollution and resource taxes in the NTL and the RTL. This is due the fact that regional tax data for the taxes on water have been used, instead of the NTL. The discrepancy arises due to a higher degree of precision applied in the regional data. |
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