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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | National Statistical Institute |
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1.2. Contact organisation unit | "Environmental and Energy Accounts" Department, Macroeconomic Statistics Directorate, National Statistical Institute |
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1.5. Contact mail address | irangelov@nsi.bg |
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2.1. Metadata last certified | 30/09/2020 | ||
2.2. Metadata last posted | 30/04/2024 | ||
2.3. Metadata last update | 30/04/2024 |
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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. |
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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 by economic activity 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 taxes payable by 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 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax". Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA). |
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3.5. Statistical unit | |||
Data refer to environmentally related taxes collected by the government and payable by the different economic agents in a way that is fully compatible with the data reported under ESA 2010.
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3.6. Statistical population | |||
The data are reported by the entities paying the taxes. The target population are all production sectors by NACE and as regard production refer to all the economic activities by NACE A * 64, on the basis of ESA 2010, households as consumers and non-resident units. |
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3.7. Reference area | |||
Total for the country and by NACE Rev.2. / A11, sector households and non-residents |
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3.8. Coverage - Time | |||
The transmission of the final data set includes annual data for period from 2018 to 2022 mandatory reference years.
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3.9. Base period | |||
Not applicable. |
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Million National Currency (MNAC) |
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One calendar year, with first reference year the year when the Regulation 691/2011 was put into force. The final data refer to the mandatory reference years (2008-2022). |
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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 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. |
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6.2. Institutional Mandate - data sharing | |||
Regular Questionnaire/ Eurostat – Environmental taxes by economic activity. Eurostat collects data on environmental tax revenues through an annual questionnaire on Environmental taxes by economic activity. The final data refer to compulsory unrequited payments, which are levied by general government or by the institutions of the Union. Environmental taxes revenues are listed in the National Tax List (NTL). Environmental taxes, as part of the General government tax revenues, are included in Table 0900 Taxes and social contributions by type and sub-sectors of General Government and National Tax List NTL - Detailed list of taxes and social contributions according to national classification. The variables are presented according to the European System of Accounts (ESA 2010) classifications and the transmission program for submission and include detailed tax descriptions. Full coherence of environmental tax data by economic activity and total tax revenue is provided on the basis of the National Tax List. |
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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: (http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:087:0164:0173:bg:PDF) The Law on Staistics also guarantees the protection of statistical confidentiality and the use of individual data by enterprises for statistical purposes only. (http://www.nsi.bg/en/node/553) According to the Law on Statistics and the European legislation the individual (primary) data of the enterprises is confidential. In order to ensure their protection and the impossibility of being identified, aggregated indicators are also defined as confidential when: • Criterion A - an indicator is formed by one or two enterprises; • Criterion B - one enterprise dominates the value of the indicator with a share equal to or greater than 85%. |
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7.2. Confidentiality - data treatment | |||
Individual data are not published in accordance with article 25 of the Law on Statistics. The publishing of individual data can be performed only in accordance with article 26 of the same law. |
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8.1. Release calendar | |||
The date of release of statistical information is indicated in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute. |
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8.2. Release calendar access | |||
The calendar is available on the NSI website: http://www.nsi.bg/en/node/480 |
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8.3. Release policy - user access | |||
Data on environmental taxes is published on the NSI website, section ‘Environment’ in accordance with the Law on Statistics and the European Statistics Code of Practice respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers. |
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See concept 8.1 |
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10.1. Dissemination format - News release | |||
No Press Release. |
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10.2. Dissemination format - Publications | |||
All publications are prepared in a timely manner, according to the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute. Data on the revenues from paid environmental taxes is published in:
• Electronic bilingual (Bulgarian/English) publication "Environment" available on pdf on NSI website: http://www.nsi.bg/en/content/17410/%D0%BF%D1%83%D0%B1%D0%BB%D0%B8%D0%BA%D0%B0%D1%86%D0%B8%D1%8F/environment-2017
• International Publications - Eurostat Electronic Publication "Energy, Transport and Environment Indicators" - Environmental Taxes |
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10.3. Dissemination format - online database | |||
Data on environmental taxes covering the mandatory reference period are available to all users of the NSI website under the heading ‘Environment’: http://www.nsi.bg/en/node/13749 and INFOSTAT - Information System for online requests for statistical information: https://infostat.nsi.bg/infostat/pages/module.jsf?x_2=307 National data on paid environmental taxes are also available on the Eurostat web site at under the heading Environment and Energy – Environment – Environmental taxes - Environmental tax revenues (env_ac_tax). Eurostat Database by themes: http://ec.europa.eu/eurostat/web/environment/environmental-taxes/database |
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10.3.1. Data tables - consultations | |||
Data and metadata are posted on the database NSI websiteunder the heading ‘Environment’: http://www.nsi.bg/en/node/13749 |
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10.4. Dissemination format - microdata access | |||
Anonymised individual data can be provided for scientific and research purposes, and upon individual request according to the Rules for the provision of anonymised individual data for scientific and research purposes. |
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10.5. Dissemination format - other | |||
Data can be provided to users (given the fact that statistical confidentiality is always observed) usually by fax or e-mail, by submitting a relevant data request. Users have to submit their request, describing in details the requested data, to the Division of Statistical Information and Publications. The requests must be submitted electronically , according to the Rules for the dissemination of statistical products and services in NSI. http://www.nsi.bg/bg/node/564 |
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10.5.1. Metadata - consultations | |||
User’s consultation as regards Environmental taxes data and metadata is included in the information given in the paragraph 12.2. |
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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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10.6.1. Metadata completeness - rate | |||
Data and metadata are posted on the database NSI website under the heading ‘Environment’: http://www.nsi.bg/en/node/13749 Metadata fulfill the required general structure characteristics.
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10.7. Quality management - documentation | |||
The data which are transmitted to Eurostat are accompanied by a relevant Quality Report which outlines the methods for the compilation of environmental taxes. |
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11.1. Quality assurance | |||
According to European Statistics Code of Practice and common framework for quality management in the National Statistical System. |
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11.2. Quality management - assessment | |||
In the quality report to be sent along with the Eurostat questionnaire for environmental taxes describes the methodology used to collect and process the statistical data. The following criteria for assessing the quality of information are used: relevance, accessibility, accuracy, timeliness and punctuality, clarity, consistency and comparability. |
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12.1. Relevance - User Needs | |||
Main users of the statistical information about the paid environmental taxes are the state and municipal entities, associations, companies and citizens. |
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12.2. Relevance - User Satisfaction | |||
The Statistical Information Dissemination Section of NSI conducts a survey of user satisfaction with the offered statistical data products and services. The survey and the results summary are available at the following link: http://www.nsi.bg/en/node/16537 The statistics of the NSI website visit shows that: In 2017, total access to the website – section environmental taxes amounted to 120 hits. In 2018, total access to the website – section environmental taxes amounted to 159 hits. In 2019, total access to the website – section environmental taxes amounted to 103 hits.
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12.3. Completeness | |||
The requirements of the Regulation 691/2011 are fully met. |
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12.3.1. Data completeness - rate | |||
The requirements of the Regulation 691/2011 are fully met. |
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13.1. Accuracy - overall | |||
The overall accuracy is considered to be good regarding the quality and completeness. The data for the compilation of environemntal taxes by economic activity derive from:
More details about the sources used for compilation of environemtal taxes are described in section 18.1 (Source data) and 18.1.1 (Source data detailed) |
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13.2. Sampling error | |||
No sampling error. |
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13.2.1. Sampling error - indicators | |||
Not applicable. |
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13.3. Non-sampling error | |||
No non-sampling error. |
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13.3.1. Coverage error | |||
No coverage error. |
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13.3.1.1. Over-coverage - rate | |||
No over-coverage. |
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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 | |||
No processing error. The data are collected through annual surveys incorporated in Information Business Statistics and administrative sources. |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
The data is published according to the terms laid down in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute. According to the Regulation 691/2011 оn European environmental economic accounts the data are compiled and disseminated 16 months after the end of the reference year, e.g data for the 2018-2022 reference years must be provided by 30.04.2024 year. |
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14.1.1. Time lag - first result | |||
No time lag. The final data transmitted are in compliance with deadlines set out by Eurostat. |
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14.1.2. Time lag - final result | |||
No time lag. The final data transmitted are in compliance with deadlines set out by Eurostat. |
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14.2. Punctuality | |||
Environmental taxes data and metadata report are transmitted within the deadlines set out by Eurostat |
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14.2.1. Punctuality - delivery and publication | |||
Environmental taxes data are transmitted within the deadlines set out by Eurostat.The Regulation requires environmentally related taxes to be provided for the first time on 30 September 2013. |
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15.1. Comparability - geographical | ||||||||||||||||||||
The data are fully comparable among EU Member States. Geographical comparability is also enhanced due to the relevant Manual of Eurostat and the relevant checks conducted by Eurostat. |
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15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||||||
Not applicable. |
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15.2. Comparability - over time | ||||||||||||||||||||
The data are totally comparable over time due to the application of the same methodology for all covered years. |
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15.2.1. Length of comparable time series | ||||||||||||||||||||
The data are comparable over time due to the application of the same methodology following Environmental taxes Statistical Guide, 2013 and 2024 editions and by using a common methodological framework the European system of accounts, 2010 edition (ESA 2010). Complete and comparable time series of environmental taxes broken down by economic activity (NACE Rev.2) cover the mandatory reference period 2008-2022.
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15.2.2. Comparability - over time detailed | ||||||||||||||||||||
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15.3. Coherence - cross domain | ||||||||||||||||||||
Due to the unity of principles, variables, definitions and classifications used there is a high degree of coherence with National Accounts and Environmental Accounts. |
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15.3.1. Coherence - sub annual and annual statistics | ||||||||||||||||||||
The results are compiled only on an annual basis. |
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15.3.2. Coherence - National Accounts | ||||||||||||||||||||
Full coherence of environmental tax data by economic activity and total tax revenue is provided on the basis of the National Tax List. |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||||||
The data reported are internally coherent (totals are equal to the sum of the breakdowns). |
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The administrative data sources are described in section 18.1. There is no burden for NSI and the information is received annually. In addition, data are also collected by two annual surveys conducted by NSI. There is no burden for respondents in terms of data collection and data processing. The administrative cost of NSI for conducting annual surveys on taxes and fees and expenditure on fuel and energy are described in National Statistical Programme for the calendar year available on the site of NSI on the following link: https://www.nsi.bg/bg/node/2 |
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17.1. Data revision - policy | |||
The data which are published are final data, unless otherwise stated. Nevertheless, revisions may take place if deemed necessaryand due to revisions of National tax list. |
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17.2. Data revision - practice | |||
The data which are published are final data, unless otherwise stated. Nevertheless, revisions may take place if deemed necessary and due to revisions of National tax list. The energy taxes (CO2) from 2012 to 2018 were revised because of the new added tax in National tax list in 2019: Revenues of emission trading permits in category other taxes on production (D29). Before 2019 they are accounted as NP (Acquisition less disposals of non–produced assets). There are no revisions for 2023 mandatory reporting.
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17.2.1. Data revision - average size | |||
Not applicable. |
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17.2.2. Status of data | |||
The data which are published are final data, unless otherwise stated. |
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18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||||||
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||||||
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||||||
Data are collected on a yearly basis. |
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18.3. Data collection | |||||||||||||||||||||||||||||||||||||||||||||||||
The data which are used for the compilation of environmental taxes statistics derive from: National Accounts – Financial Statistics Section of the National Accounts Division responsible for elaboration of annual data for taxes and social contributions by sub-sectors of General Government and reporting table 9 of the ESA transmission programme (NTL). The main data source used is the national tax list (NTL) which is transmitted every year to Eurostat as a complement of table 9 of the ESA 2010 transmission programme containing total environmental taxes revenues by tax category. Environmental taxes are selected from the NTL on the basis of their environmental code (E, T, P, RS). National Accounts – Non-financial national and regional accounts of the National Accounts Division for annual National Accounts Supply and Use Tables (SUT) Annual statistical survey for paid taxes and fees and the survey Expenditure on Fuel and energy which are part of the Annual activity reports containing the accounting and statistical surveys entered, edited and processed in the Information System Business Statistics (ISBS). The information from the respondents is collected by filling in the surveyes and can be submitted in two ways: • Online in the Information System Business Statistics (ISBS) Data is submitted directly, online, by the respondents themselves or by authorized accountants identified by electronic signature, and enterprises have access to their annual references for previous years. Data protection is provided through encrypted connections between user computers and system servers. • On paper copy Administrative data from Executive Environmental Agency for paid Greenhouse gas emissions license (permits) fees Administrative data from Ministry of Environemnt and Waters for the total revenues under Water act: fees for water pollution, water extraction and using the water body for sediment deposition |
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18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||||||
Primary data is validated during filling in the survey of paid taxes and fees and survey Expenditure on Fuel and energy in Information System Business Statistics (ISBS). The system alerts through specific messages about violated controls of mandatory nature or warning. Respondents must clear inconsistencies in the data and finish it to status Successfully Processed. Editing primary data is done only if necessary to correct inaccuracies found during validation of primary data - data is compared with those reported in the previous year – for incorrect measure units and incorrect data - by type of taxes. In case of questions of methodological nature, the communication with the respondents is done by telephone (on the NSI web site are published phones of methodologists from NSI Headquarters and experts from Regional Statistical Offices RSO). Once all the corrections have been made to the in the Information System Business Statistics (ISBS), the IT experts form the final datasets (stored on a dedicated server) from which the data for the NSI website is prepared, for press releases, consumer information requests, Eurostat and other international organizations .
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18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||||||
Тhe final dataset for the reporting year contains the data on paid environmental taxes by tax category (energy, transport, pollution and resource) from all reporting resident units which is used for filling in the reporting tables for every tax category in the Eurostat Questionnaire on environmental taxes by economic activity. |
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18.5.1. Imputation - rate | |||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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18.5.2. Use of imputation methods | |||||||||||||||||||||||||||||||||||||||||||||||||
In the quality report to be sent along with the Eurostat questionnaire for environmental taxes describes the methodology used to collect and process the statistical data. The following criteria for assessing the quality of information are used: relevance, accessibility, accuracy, timeliness and punctuality, clarity, consistency and comparability. |
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18.5.3. Compilation of estimations | |||||||||||||||||||||||||||||||||||||||||||||||||
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18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||||||||||||||||||||
Energy taxes for non-residents are estimated by the share of expenditure of non-residents in the final consumption expenditure of households. Due to release of SUT for 2010, 2011 and 2012 (T +3) the shares of non-residents consumption in the country are slightly changed. The distributions of taxes for Households and Non-residents for 2013 keeps the same share in SUT2013 and didn’t changed. For the years 2014 onwards the distributions of energy taxes for Non-residents have been made in on the basis of National Accounts data for the “Total final consumption expenditure of households (domestic concept)” and “Final consumption expenditure of non-resident households on the economic territory” (ESA2010 Questionnaire 0502 - Final consumption expenditure of households). After release of SUT for relevant years final estimates will be derived and the proportions for corresponding years will be revised. Transport taxes paid from non-residents for the mandatory reference years 2008-2022 are estimated using information from 3 statistical data sources: • Tourism Satellite Accounts - Inbound tourism expenditure of tourists non-residents in the country paid for passenger transport services (million national currency); • National accounts data - final consumption expenditure of households for transport (HFCE) domestic concept million national currency • National accounts data - vehicle tax paid by households million national currency The share of the transport taxes of non-residents is calculated as the ratio between final expenditure of tourists non-residents in the country paid for passenger transport services and the final consumption expenditure of households for transport. Using this coefficient multiplied by vehicles tax paid by households was estimated the value of transport taxes paid by non-resident units. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||||||
No compilation of tax revenues before the mandatory years 2008-2022. |
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18.6. Adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||
The final data are estimated on yearly basis - comparable time series are available starting with 2008 reference year. |
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18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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