Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
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. type of environmental tax, B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories: 1. energy taxes (including CO2 taxes), 2. transport taxes, 3. pollution taxes, 4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers: • by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2) • households as consumers • non-residents • not allocated (impossible to be allocated to one of the categories mentioned above)
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).
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
Finland
3.8. Coverage - Time
2008-2023
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to the calendar years 2008-2023.
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
All data collected for statistical purposes are confidential. When processing data, it is seen to that no person's privacy or business or professional secret is endangered. Statistics and research results are released as summaries, tables and graphs. The answers of individual persons or enterprises cannot be identified from them. This is regulated by the Statistics Act.
7.2. Confidentiality - data treatment
The data is aggregated to a level where individual person or enterprises can't be identified.
8.1. Release calendar
Data was nationally published 26 April 2024. Stat website.
Data is compared to National Accounts tax data and NTL. Data is also compared to other authorities releasing similar information, for example tax administration, vehicle agency and goverment treasury. Significant changes are compared to related data, e.g. changes in energy taxes to energy use statistics.
11.2. Quality management - assessment
Data is compared to National Accounts tax data and NTL. In case there is reason to suspect the data has errors or some data is missing, data providers are consulted until sufficient explanation is reached.
12.1. Relevance - User Needs
Not applicable.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
All relevant data is available.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
There are small discrepancies between reported energy and transport taxes and energy and transport taxes in NTL.
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
Data is release T+16 months after end of reference year.
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
Data is release T+16 months after end of reference year.
14.2. Punctuality
Data is release T+16 months after end of reference year.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
All taxes in NTL are included.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Comparable timeseries available for years 2008-2014, 2015, 2016-2023.
15.2.1. Length of comparable time series
Years 2008-2014, 2015, 2016-2022
15.2.2. Comparability - over time detailed
Tax type
Reference period
Reasons for breaks
Energy taxes
2015
National Accounts SUT and distribution of taxes are revised from year 2015 onwards.
Energy taxes
2016-
Methodology and source data for energy taxes was updated and applied for years 2016 onwards. Previous years are not currently compared with years 2016-2021
Transport taxes (Excise duty on motor cars)
2015
National Accounts SUT and distribution of taxes are revised from year 2015 onwards.
15.3. Coherence - cross domain
There are small discrepancies between reported energy and transport taxes and energy and transport taxes in NTL. Estimation of taxes paid by non-residents may require improvements in the future.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
There are small discrepancies between reported energy and transport taxes and energy and transport taxes in NTL.
15.3.2.1. Coherence - National Accounts detailed
Tax type
Discrepancy
Size of discrepancy
Reasons
Transport taxes
Small discrepencies in tax and user charge on passenger vehicles between NTL and ETEA.
0-2 %
The data from Finnish transport agency is based on taxes imposed to the owner of the vehicle. This sometimes differs from the taxes actually paid (as they are in NTL), as the owners pay their taxes late or otherwise attempt to dodge the taxes.
Energy taxes
Small discrepencies in energy taxes between NTL and ETEA for year 2016-2021.
0-2 %
Energy taxes for years 2016-2021 are based on data from Tax Administration, which is accrual-based and differ from the cash basis taxes reported in NTL.
15.4. Coherence - internal
Different data sources are used to calculate energy taxes for periods 2008-2015 and 2016-2022. Earlier years are based on national accounts supply and use tables, latest years are based on data from tax administration and energy accounts/energy statistics. The two periods are not currently coherent and there is a break in time series. For other taxes, same data set is used for all years.
0,5 full time equivalents.
17.1. Data revision - policy
Data is revised simultaniously with National Accounts. Some of the data sources (NA Supply and use tables) are preliminary at the time of the release, they are revised in the following releases with the final data. Usually the latest year in previous publication is revised when new data set is released.
17.2. Data revision - practice
Energy taxes for year 2021 were revised as final data from National Accounts was introduced for those years. Similarly Pollution taxes and transport taxes for 2021 were revised. Electricity consumption in NACE L68 has been revised, as National Accounts SUT has revised and reallocated consumption from NACE L68 to households.
17.2.1. Data revision - average size
Allocations of excise duty on motorvehicles were revised by national accounts for 2021. Part of energy taxes (taxes on electricity) were similarly revised for 2021.
17.2.2. Status of data
Final. Data on energy taxes for years 2008-2015 is aimed to be aligned with the new source data and methodology in the future.
18.1. Source data
The total sums of taxes are available from State Treasury and Tax Administration. The main data sources for calculations of environmental taxes by economic activity are the supply and use tables (SUT) of the National accounts (NA), Tax Administration data on energy taxes and Finish Transport Agency data on vehicle taxes.
Data on various fuel taxes (solid and liquid fuels) is available from Tax Administration, for total taxes and CO2 taxes. Fuels used in industry and electricity/heat production are directly allocated to NACE industries in the source data. For transport fuels and some other fuels NA SUT is used to further allocate the taxes. Tax on electricity by industries is available from the NA SUT. For years 2008-2015 NA SUT is used for all energy taxes.
Tax on waste is allocated to the branch 38 (waste collection, treatment and disposal activities; material recovery).
Excise tax on some beverage packing is allocated to the food and beverage industry (C10-12).
Distribution of car and motorcycle tax by economic activities is calculated by using distribution of transport investments from supply and use tables.
Vehicle tax and motor-vehicle tax are allocated to the branches using a dataset received from the Finnish Transport Agency. The dataset contains a list of vehicles registered in Finland, the amount of tax paid for the vehicle each year and information of the owner of the vehicle. This information is used to allocate vehicles into branches, and calculate taxes paid by each branch.
Income from auction of emission allowances, is divided to the branches by our colleagues at National Accounts. We use the same distribution as they use in the calculations on National Accounts.
Energy tax rebates paid to mining and manufacturing industries is calculated from Tax administration data for 2022 (and onwards). For previous years it is allocated based to energy taxes paid.
18.1.1. Source data detailed
Tax Name/ESA Code
Source data for compiling tax revenue by payer
Energy taxes
Tax of liquid fuels / D214A
NA SUT for years 2008-2015
Tax Administration for years 2016-
Tax on electricity and other fuels / D214A
NA SUT for electricity
NA SUT for other fuels years 2008-2015
Tax Administration for years 2016-, further allocated to payers with NA SUT
Nuclear energy research levy / D29H
NA SUT
Stock-building levies on liquid fuels / D214A
NA SUT for years 2008-2015
Tax Administration for years 2016-
Income from auction of emission allowances / D29F
NA
Transport taxes
Excise duty on motor cars / D214A
NA SUT
Tax and User charge on passenger vehicles / D29B, D59D
Finnish Transport Safety Agency
Registration fee of vehicles / D214D
NA SUT
Rail tax / D214H
NA SUT
Rail tax was only paid until year 2018.
Pollution taxes
Oil waste levy / D214A
NA SUT
Oil waste levy was paid until year 2019
Oil damage levy / D214A
NA SUT, Customs data
Oil damage levy was paid until year 2020
Tax on waste / D29F
Allocated to NACE 38
Excise on certain beverage packages / D214A
Allocated to NACE C10-12
Resource taxes
Hunting and fishing licenses / D59D
Allocated to households
18.2. Frequency of data collection
Yearly, January-March.
18.3. Data collection
Data is available from National accounts supply and use table and tax statistics as it is compiled. Vehicle tax is calculated from dataset/registery received from Finnish transport agency, available through annual data transmission in January. Data on energy taxes from Tax Administration is available through monthly data transmission.
18.4. Data validation
Comparison to different dataset and y-to-y changes between previous dataset. In case of missing or low quality data, an updated dataset is requested.
18.5. Data compilation
Data on various fuel taxes (solid and liquid fuels) is available from Tax Administration, for total taxes and CO2 taxes. Fuels used in industry and electricity/heat production are directly allocated to NACE industries in the source data. For tranport fuels and some other fuels NA SUT is used to further allocate the taxes. Tax on electricity by industries is available from the NA SUT. For years 2008-2015 NA SUT is used for all energy taxes.
Tax on waste is allocated to the branch 38 (waste collection, treatment and disposal activities; material recovery).
Excise tax on some beverage packing is allocated to the food and beverage industry (C10-12).
Distribution of car and motorcycle tax by economic activities is calculated by using distribution of transport investments from supply and use tables.
Vehicle tax and motor-vehicle tax are allocated to the branches using a dataset received from the Finnish Transport Agency. The dataset contains a list of vehicles registered in Finland, the amount of tax paid for the vehicle each year and information of the owner of the vehicle. This information is used to allocate vehicles into branches, and calculate taxes paid by each branch.
Income from auction of emission allowances, is divided to the NACE industries based on verified emission from each industry minus free allocation of permits. Total of the income is calculated from EU ETS data.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
Tax type
Reference years
Method for breaking down revenue to payer
Energy taxes
2008-2015
Data is available from National accounts supply and use table by NACE. Income from emission permit is calculated by NACE for tax statistics. Tax rebates for energy taxes are calculated in SUT.
Energy taxes
2016-2020
Data on fuel taxes is available from Tax Administration, with a breakdown by fuel and payer. In case the payer is not the final user (e.g. transport fuel taxes paid by distributors), NA SUT is used to allocated taxes to payers. Tax on electricity is obtained from NA SUT. Income from emission permit is calculated by NACE for tax statistics. Tax rebates for energy taxes are allocated to relevant industries either directly (e.g. tax rebates on agriculture) or allocated based on taxes paid (industries under NACE C).
Energy tax rebates to mining and manufacturing (NACE B and C)
2008-2015, 2016-2021, 2022
Energy tax rebates are paid to mining and manufacturing industries. For years 2008-2015 all data was obtained from NA SUT. For years 2016-2021 total rebates were obtained from state treasury and allocated based on energy taxes paid. For 2022 (and onwards) rebates by receiver are obtained from Tax Administration.
Excise duty on motor vehicles, Vehicle registeration fee, Income from ETS, Rail tax
All
Data is available from National accounts supply and use table by NACE. Income from emission permit is calculated by NACE for tax statistics. Rail tax (allocated to NACE H49) has been removed from year 2018 onwards.
Tax and User charge for passenger vehicles/Vehicle tax
All
Microdataset for each vehicle (owner and taxes imposed) is available from Finnish transport agency. Owners are allocated to NACEs with business register and aggregated to reporting level.
Tax on waste
All
Tax total is available from tax statistics and allocated to NACE 38
Excise on certain beverage packages
All
Tax total is available from tax statistics and allocated to NACE C10-12
Oil waste levy
All
Data is available from National accounts supply and use table by NACE. Oil waste levy was suspended from year 2019 onwards.
Oil damage levy
All
Tax is paid from imported oil products. Imports are calculated from Customs data and tax total is allocated based on imports. Oil damage levy was suspended from year 2020 onwards.
Hunting and fishing licenses
All
Tax total is available from goverment budget and is allocated to households
18.5.3. Compilation of estimations
Not applicable.
18.5.4. Compilation of revenue payable by non-residents
Energy taxes paid by non-residents are estimated with AEA and PEFA bridging items. Taxes paid by non-residents in other categories are estimated to be zero.
18.5.5. Compilation of revenue broken down by payer for years before 2008
Not calculated.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
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.
28 April 2025
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).
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households as consumers and non-residents.
Finland
The data refer to the calendar years 2008-2023.
There are small discrepancies between reported energy and transport taxes and energy and transport taxes in NTL.
Million National Currency (MNAC)
Data on various fuel taxes (solid and liquid fuels) is available from Tax Administration, for total taxes and CO2 taxes. Fuels used in industry and electricity/heat production are directly allocated to NACE industries in the source data. For tranport fuels and some other fuels NA SUT is used to further allocate the taxes. Tax on electricity by industries is available from the NA SUT. For years 2008-2015 NA SUT is used for all energy taxes.
Tax on waste is allocated to the branch 38 (waste collection, treatment and disposal activities; material recovery).
Excise tax on some beverage packing is allocated to the food and beverage industry (C10-12).
Distribution of car and motorcycle tax by economic activities is calculated by using distribution of transport investments from supply and use tables.
Vehicle tax and motor-vehicle tax are allocated to the branches using a dataset received from the Finnish Transport Agency. The dataset contains a list of vehicles registered in Finland, the amount of tax paid for the vehicle each year and information of the owner of the vehicle. This information is used to allocate vehicles into branches, and calculate taxes paid by each branch.
Income from auction of emission allowances, is divided to the NACE industries based on verified emission from each industry minus free allocation of permits. Total of the income is calculated from EU ETS data.
The total sums of taxes are available from State Treasury and Tax Administration. The main data sources for calculations of environmental taxes by economic activity are the supply and use tables (SUT) of the National accounts (NA), Tax Administration data on energy taxes and Finish Transport Agency data on vehicle taxes.
Data on various fuel taxes (solid and liquid fuels) is available from Tax Administration, for total taxes and CO2 taxes. Fuels used in industry and electricity/heat production are directly allocated to NACE industries in the source data. For transport fuels and some other fuels NA SUT is used to further allocate the taxes. Tax on electricity by industries is available from the NA SUT. For years 2008-2015 NA SUT is used for all energy taxes.
Tax on waste is allocated to the branch 38 (waste collection, treatment and disposal activities; material recovery).
Excise tax on some beverage packing is allocated to the food and beverage industry (C10-12).
Distribution of car and motorcycle tax by economic activities is calculated by using distribution of transport investments from supply and use tables.
Vehicle tax and motor-vehicle tax are allocated to the branches using a dataset received from the Finnish Transport Agency. The dataset contains a list of vehicles registered in Finland, the amount of tax paid for the vehicle each year and information of the owner of the vehicle. This information is used to allocate vehicles into branches, and calculate taxes paid by each branch.
Income from auction of emission allowances, is divided to the branches by our colleagues at National Accounts. We use the same distribution as they use in the calculations on National Accounts.
Energy tax rebates paid to mining and manufacturing industries is calculated from Tax administration data for 2022 (and onwards). For previous years it is allocated based to energy taxes paid.
See concept 8.1
Data is release T+16 months after end of reference year.
All taxes in NTL are included.
Comparable timeseries available for years 2008-2014, 2015, 2016-2023.
