|
For any question on data and metadata, please contact: Eurostat user support |
|
|||
1.1. Contact organisation | Czech Statistical Office |
||
1.2. Contact organisation unit | Tourism and Environmental Statistics Unit |
||
1.5. Contact mail address | Český statistický úřad Špálova 2685/1 400 11 Ústí nad Labem Czech Republic |
|
|||
2.1. Metadata last certified | 04/06/2024 | ||
2.2. Metadata last posted | 04/06/2024 | ||
2.3. Metadata last update | 04/06/2024 |
|
|||
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'. 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).https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/w/KS-GQ-23-016 |
|||
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 | |||
Czech Republic |
|||
3.8. Coverage - Time | |||
Energy taxes 2005 - 2022 Pollution taxes 2008 – 2022 Transport taxes 2008 - 2022 No resource taxes in the Czech Republic |
|||
3.9. Base period | |||
Not applicable. |
|
|||
Million National Currency (MNAC) |
|
|||
The data refer to the 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, 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. |
|
|||
7.1. Confidentiality - policy | |||
Confidential data are protected under the Act on Statistical State Service in the Czech Republic. |
|||
7.2. Confidentiality - data treatment | |||
General rules for non confidential data: an aggregation of 3 or more entities, the share of the highest value does not exceed 85% of the total. Confidential data are not disseminated nationally, data under the Regulation 691/2011 are reported to Eurostat with the confidentiality flag. |
|
|||
8.1. Release calendar | |||
Data on environmental taxes are published yearly on the CZSO web site as soon as possible after Eurostat´s checking (shortened version).
|
|||
8.2. Release calendar access | |||
8.3. Release policy - user access | |||
Not applicable |
|
|||
See concept 8.1 |
|
|||
10.1. Dissemination format - News release | |||
Ad-hoc release |
|||
10.2. Dissemination format - Publications | |||
10.3. Dissemination format - online database | |||
No online database |
|||
10.3.1. Data tables - consultations | |||
Not applicable. |
|||
10.4. Dissemination format - microdata access | |||
Not applicable. |
|||
10.5. Dissemination format - other | |||
Not applicable |
|||
10.5.1. Metadata - consultations | |||
Not applicable. |
|||
10.6. Documentation on methodology | |||
No national documentation on methodology |
|||
10.6.1. Metadata completeness - rate | |||
Not applicable. |
|||
10.7. Quality management - documentation | |||
No document describing the measures to assure the quality of the environmental tax data |
|
|||
11.1. Quality assurance | |||
No validation rules and other plausibility checks for the outputs of ETEA data compilation process except these in Eurostat questionnaire |
|||
11.2. Quality management - assessment | |||
Initial input data are taken from administrative sources. |
|
|||
12.1. Relevance - User Needs | |||
International organisations: EUROSTAT, OECD Scientific institutes and universities: Charles University Environment Centre in Prague Ministry of the Environment of the Czech Republic |
|||
12.2. Relevance - User Satisfaction | |||
Not applicable. |
|||
12.3. Completeness | |||
All mandatory data items are reported. |
|||
12.3.1. Data completeness - rate | |||
100 % |
|
|||
13.1. Accuracy - overall | |||
No deficiencies |
|||
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 | |||
Road tax - administrative source - data from the Ministry of Finance on road taxe paid by natural and legal persons by NACE Rev.2 - full coverage Water pollution fee - data on fees for the water pollution fee, paid by enterprises (individual data) acquired from Customs Authority (the body which is responsible for collecting of fees) - full coverage Air pollution fee - data on fees for the air pollution fee paid by enterprises (individual data) acquired from Customs Authority (the body which is responsible for collecting of fees) - full coverage Fees on vehicles registration (administrative fee) - data on the number of registrated cars by individual enterprises from Transport Research Centre -full coverage |
|||
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+16 months |
|||
14.1.1. Time lag - first result | |||
No preliminary data |
|||
14.1.2. Time lag - final result | |||
Final results in T+28 months for energy taxes, T+16 for transport and pollution taxes |
|||
14.2. Punctuality | |||
30/04/2024 |
|||
14.2.1. Punctuality - delivery and publication | |||
04/2024 data deliveries to Eurostat, after Eurostat validation procces publication on national level |
|
||||||||||||||||||||
15.1. Comparability - geographical | ||||||||||||||||||||
There are no taxes described in the handbook on environmental taxes that are not covered or deliberately excluded from our ETEA data and no taxes beyond those mentioned in the handbook. |
||||||||||||||||||||
15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||||||
Not applicable. |
||||||||||||||||||||
15.2. Comparability - over time | ||||||||||||||||||||
Pollution taxes: Air pollution fee: In 2012, the new Air Protection Act was adopted. The thresholds for air pollution charges have been changed, so some small polluters (especially from the manufacturing industry) no longer have to pay the fees. This new act also provided new rates of pollution charges, which are increasing from 2013 to 2021. For this reason, there may be possible limitations in the use of data for comparisons over time. Transport taxes: Road tax: In 2022, the road tax was amended. Road tax has been completely abolished for cars and vans up to 12 tonnes. The road tax for trucks over 12 tons has been fundamentally reduced. For this reason, there is a limitation for comparisons between years 2021 and 2022. |
||||||||||||||||||||
15.2.1. Length of comparable time series | ||||||||||||||||||||
Data on air pollution fee may be non comparable from 2013 to 2021 due to a new legislation (see point 15.2.).
Data on transport tax are non comparable between years 2021 and 2022 due to a new legislation (see point 15.2.). |
||||||||||||||||||||
15.2.2. Comparability - over time detailed | ||||||||||||||||||||
|
||||||||||||||||||||
15.3. Coherence - cross domain | ||||||||||||||||||||
There is a cooperation with national accounts experts to ensure all environmental taxes are properly listed and classified in the NTL and are coherent with ETEA data. |
||||||||||||||||||||
15.3.1. Coherence - sub annual and annual statistics | ||||||||||||||||||||
Not applicable |
||||||||||||||||||||
15.3.2. Coherence - National Accounts | ||||||||||||||||||||
Environmental tax statistics is fully coherent with national accounts data. |
||||||||||||||||||||
15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||
|
||||||||||||||||||||
15.4. Coherence - internal | ||||||||||||||||||||
No consistency issues related to ETEA data |
|
|||
No direct response burden, data are taken from administrative sources and in case of energy taxes data are compiled on the base of SUT and acruals from administrative source. 0,2 full-time equivalents of work are required to compile the ETEA data at the CZSO. |
|
|||
17.1. Data revision - policy | |||
There is no revision policy for compilation of ETEA data except energy taxes which are compiled on the base of NA. In 2020, a revision of national accounts took place, and the Czech Statistical Office took also opportunity to incorporate other improvements to national accounts. This revision affected also supply and use tables, which the structure of energy taxes is derived from. In case of NACE 24 energy tax allocation methods were unified. Originally, a simplified allocation method was used for years in the simplified (less detailed) two-digit CPA classification (preliminary and revision versions). In Revision 2020, we also applied a more sophisticated method for these versions. Before the revision, this method was used only in software-estimated semi-definitive and definitive versions. The change in the allocation to NACE 24 changed the structure of other NACEs as the total amount of energy taxes did not change. In 2014 partly new structure of intermediate consumption was used for the first time. The changes of structure are caused by better estimation of energy commodities according to the data in physical units from Energy statistics unit. They have no effect on the total values of intermediate consumption by industries. Consequently, input data for energy tax revenue calculation was affected. The effect of these changes can be seen as increases and decreases of tax revenues in some economic activities. Above mentioned reasons may cause changes in the structure of energy taxes by economic activity. In 2020, payments for emission allowances were divided according to economic activity for the entire period 2011 - 2018. Previously, payments for emission allowances were in the item Not allocated. In 2021, payments for fees on vehicles registration (administrative fee) - were divided according to economic activity for the entire period 2010 - 2019. Previously, payments for vehicles registration were in the item Not allocated. In 2023, payments for fees on vehicles registration (administrative fee) - were revised for the entire period 2010 - 2019 due to the new data source - the Transport Research Centre - data on the number of the car registration by type and by individual enterprice.
|
|||
17.2. Data revision - practice | |||
Not applicable |
|||
17.2.1. Data revision - average size | |||
Not applicable |
|||
17.2.2. Status of data | |||
Transmitted data can be considered as final except energy taxes due to a preliminary version of national accounts data which are energy taxes distribution based on. Next revision is expected in line with the regular revision of NA data. |
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Administrative sources, national accounts data - supply and use tables, data on imports |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data are collected annually. |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.3. Data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data from outside organisation are provided via e-mail according to an agreed schedule. Responsible persons are established. If the source data are not available according to an agreed schedule we contact outside organisation on the higher level |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data from administrative sources are checked, sum of the individual records must be equal to accruals from ESAP2GOV_NTL dataset. New data would be requested in case of unsatisfactory data quality. |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
- |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.1. Imputation - rate | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.2. Use of imputation methods | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.3. Compilation of estimations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data are reported just for years when basic data (e.g. SUT for the NACE breakdown) are available. |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Only excise duty on mineral fuels (energy tax) is paid by non – residents and this is allocated by consumption of mineral oils (fuels) to the category non residents. |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
We are not planning to calculate data broken down by payer for years before 2008. |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.6. Adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Initial data source is the national accounts data, so we do not need to make any adjustment to comply this data with ESA |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
|
|||
|
|||
|
|||