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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | Statistics Finland |
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1.2. Contact organisation unit | Economic and Environmental Statistics |
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1.5. Contact mail address |
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2.1. Metadata last certified | 29/09/2021 | ||
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 environmental taxes collected by the government and payable by the different economic agents. |
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3.6. Statistical population | |||
The target population are all production sectors by NACE, households as consumers and non-residents. |
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3.7. Reference area | |||
Finland |
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3.8. Coverage - Time | |||
2008-2021 |
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3.9. Base period | |||
Not applicable. |
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Million National Currency (MNAC) |
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The data refer to the calendar 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 | |||
Not applicable. |
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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 (http://www.tilastokeskus.fi/meta/lait/2013_tilastolaki_en.pdf). |
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7.2. Confidentiality - data treatment | |||
The data is aggregated to a level where individual person or enterprises can't be identified. |
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8.1. Release calendar | |||
Data was nationally published 26.04.2024 https://www.stat.fi/en/statistics/yev |
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8.2. Release calendar access | |||
https://www.stat.fi/en/statistics/yev |
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8.3. Release policy - user access | |||
Data is nationally published https://www.stat.fi/en/statistics/yev |
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See concept 8.1 |
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10.1. Dissemination format - News release | |||
Not available. |
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10.2. Dissemination format - Publications | |||
https://www.stat.fi/en/statistics/yev |
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10.3. Dissemination format - online database | |||
https://www.stat.fi/en/statistics/yev |
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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 | |||
Not applicable. |
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10.5.1. Metadata - consultations | |||
Not applicable. |
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10.6. Documentation on methodology | |||
Not available. |
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
Not available. |
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11.1. Quality assurance | |||
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. |
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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. |
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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 relevant data is available. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
There are small discrepancies between reported energy and transport taxes and energy and transport taxes in NTL. |
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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 | |||
Not applicable. |
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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 | |||
Not applicable. |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
Data is release T+16 months after end of reference year. |
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14.1.1. Time lag - first result | |||
Not applicable. |
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14.1.2. Time lag - final result | |||
Data is release T+16 months after end of reference year. |
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14.2. Punctuality | |||
Data is release T+16 months after end of reference year. |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||||||||||
All taxes in NTL are included. |
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15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||||||
Not applicable. |
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15.2. Comparability - over time | ||||||||||||||||||||
Comparable timeseries available for years 2008-2014, 2015, 2016-2022 |
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15.2.1. Length of comparable time series | ||||||||||||||||||||
Years 2008-2014, 2015, 2016-2022 |
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15.2.2. Comparability - over time detailed | ||||||||||||||||||||
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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. |
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15.3.1. Coherence - sub annual and annual statistics | ||||||||||||||||||||
Not applicable. |
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15.3.2. Coherence - National Accounts | ||||||||||||||||||||
There are small discrepancies between reported energy and transport taxes and energy and transport taxes in NTL. |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||
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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. |
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0,5 full time equivalents. |
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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. |
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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. |
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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.
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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. |
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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. |
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Yearly, January-March. |
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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. |
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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. |
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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. |
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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 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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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. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not calculated. |
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18.6. Adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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