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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | Croatian Bureau of Statistics |
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1.2. Contact organisation unit | Unit of environment protection |
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1.5. Contact mail address |
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2.1. Metadata last certified | 28/04/2023 | ||
2.2. Metadata last posted | 28/04/2023 | ||
2.3. Metadata last update | 28/04/2023 |
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3.1. Data description | |||
Data presents environmental tax revenue (by tax category - energy, CO2 taxes, 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 six categories: 1. energy taxes, 2. CO2 taxes 3. other CO2 taxes 4. transport taxes, 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 | |||
Republic of Croatia |
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3.8. Coverage - Time | |||
2008-2022
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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. |
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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 | |||
Law on Official Statistics (NN, 25/20) Statistical data collected by surveys, according to the Law on official statistics (NN, br. 25/20) is confidential and its purpose is restricted exclusively to statistical usage. Regulation (EC) No 223/2009 on European statistics 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. |
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7.2. Confidentiality - data treatment | |||
Data are not published separately but only at the level of the Republic of Croatia |
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8.1. Release calendar | |||
FIRST RELEASES https://podaci.dzs.hr/en/statistics/environment-and-energy/environment/ PUBLISHING PROGRAMME 2024. SUBJECT MATTER AREA Environment and Energy
Realease Calendar contains the review of publications planned to be issued in current year and by the end of May for next year, which depends on when the processing of a particular statistical survey can be finished and on whether it is feasible to make a particular kind of publication or not. Calendars are publicly available on CBS official site. https://podaci.dzs.hr/en/#
PC-AXIS DATABASES PUBLISHING PROGRAMME 2022. Annexes: OEN-2024-1-6 Environmental Taxes and Charges, 2022 – Provisional Data |
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8.2. Release calendar access | |||
https://podaci.dzs.hr/en/statistics/environment-and-energy/environment/ FIRST RELEASES
PC-AXIS DATABASES |
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8.3. Release policy - user access | |||
According to the Release Date announced in the Publishing Programme and in the Calendar of Statistical Data Issues, publications of the Croatian Bureau of Statistics are released at 11:00 a.m. precisely, both in electronic format and hard copy, thus abiding by the Principle of Timeliness of the European Statistics Code of Practice, i.e. standard daily time set for the release. The User Communication Department provides the following services to the users of statistical data: |
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See concept 8.1 Annualy |
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10.1. Dissemination format - News release | ||||
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10.2. Dissemination format - Publications | ||||
Not applicable. |
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10.3. Dissemination format - online database | ||||
The data is published in PC Axis database. |
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10.3.1. Data tables - consultations | ||||
Not applicable. |
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10.4. Dissemination format - microdata access | ||||
The conditions under which certain users can have access to microdata are regulated by The Ordinance on the conditions and manner of use of statistical data for scientific purposes. |
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10.5. Dissemination format - other | ||||
Eurostat database |
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10.5.1. Metadata - consultations | ||||
Not applicable. |
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10.6. Documentation on methodology | ||||
The basic methodological explanations are published within the first realease and in the PC AXIS database. |
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10.6.1. Metadata completeness - rate | ||||
90% |
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10.7. Quality management - documentation | ||||
The data on quality are stored in database of quality information (DBQI), and the reports on quality are prepared on the bases of this information and will gradually be available on CBS Internet site. |
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11.1. Quality assurance | |||
The main tool for the systematic quality assessment and quality management is the database on quality information (DBBQI). The DBQI has in first stage the Basic analytical tool for comparative analyses of quality indicators and later will contain Advanced analytical tool for comparative analyses of quality indicators. |
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11.2. Quality management - assessment | |||
Data is collected from reliable sources applying high standards with regard to the methodology and ensuring a high degree of comparability |
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The European Parliament and Council decided environmentally related taxes by economic activity shall be provided, through Regulation (EU) No 691/2011 on European environmental accounts adopted on 6 July 2011. These environmentally related taxes are an important policy instrument to influence economic behaviour by “getting the prices right”. These statistics are consistent with the System of Environmental-Economic Accounting (SEEA-CF) adopted the United Nations Statistical Commission as a world-level statistical standard in March 2012. The main tool for the systematic quality assessment and quality management is the database on quality information (DBBQI). The DBQI has in first stage the Basic analytical tool for comparative analyses of quality indicators and later will contain Advanced analytical tool for comparative analyses of quality indicators. |
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12.1. Relevance - User Needs | |||
Users of data on environmental taxes and charges on national level are governmental organisations, legal entities and private persons (mostly the students) |
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12.2. Relevance - User Satisfaction | |||
Croatian Bureau of Statistics carried out testing on customer satisfaction The first user satisfaction survey of the Croatian Bureau of Statistics was conducted in 2013, the second one in 2015, and the last one at the end of 2022. The results of the survey are available on the website of the Croatian Bureau of Statistics https://dzs.gov.hr/highlightedthemes/quality/user-satisfaction-surveys/686. |
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12.3. Completeness | |||
The data is sent completely and in accordance with the relevant EU regulations. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
Not applicable |
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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 | |||
The Regulation requires environmentally related taxes to be provided for the first time on 30 September 2013. The Republic of Croatia has transmitted the data to Eurostat on 30th April 2024 covering the years 2008-2022 (accoring to new obligation deadline). |
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14.1.1. Time lag - first result | |||
30th April 2024 results transmitted to EUROSTAT data for 2022 and published on national level 30th April 2024 |
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14.1.2. Time lag - final result | |||
Final results will be available after validation process. |
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14.2. Punctuality | |||
All data are always delivered in time based on the planned date of publication. |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||||||||||||||||||
Statistical data are comparable with other countries on the grounds that all EU member states use the same methodology. |
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15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||||||||||||||
Not applicable. |
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15.2. Comparability - over time | ||||||||||||||||||||||||||||
Taxes are calculated for the time series from 2008 to 2022 and data are fully comparable. |
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15.2.1. Length of comparable time series | ||||||||||||||||||||||||||||
2008-2022 |
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15.2.2. Comparability - over time detailed | ||||||||||||||||||||||||||||
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15.3. Coherence - cross domain | ||||||||||||||||||||||||||||
Not applicable |
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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 | ||||||||||||||||||||||||||||
The List of Environmental Taxes for the Republic of Croatia was prepared in coordination with National Accounts Department of CBS (based on the NTL). |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||||||||||||||
Not applicable |
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There are no costs related to the collection of statistical data becouse all data are obtained from other departments of Croatian Bureau of Statistics and administrative sources. |
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17.1. Data revision - policy | |||
The users of statistical data are informed about revision |
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17.2. Data revision - practice | |||
Data revisions are carried out in the case of a change in methodology or subsequent data that significantly impacts the calculation. |
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17.2.1. Data revision - average size | |||
Part of the data related to energy taxes from 2016-2020 and transport taxes from 2008-2022 has been revised due to the harmonization of data with the NTL list. Pollution taxes - data from 2008-2022 was revised due to the introduction of new taxes (preliminary data). Resource taxes - data from 2008-2022 was revised due to the introduction of new taxes (preliminary data).
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17.2.2. Status of data | |||
Transmitted data can be considered as final, but some corrections and revisions may occur during validation process. Data will be final after validation. |
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18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Environmental taxes are based on the National Tax List (NTL). The National Tax List is prepared on the basis of the Reports on Revenues and Expenditures, Income and Expenses (PR-RAS), Report on the Execution based on the General Ledger Accounts (T0710) of the Ministry of Finance, and the Report on Realised Income from Fees of the Environmental Protection and Energy Efficiency Fund (the part relating to pollution taxes). National accounts data on the taxes are data on government cash receipts adjusted to the concepts of ESA in a way that time-adjusted cash (TAC) method is implemented. The List of Environmental Taxes for the Republic of Croatia was prepared in coordination with National Accounts Department of CBS. All identified environmental taxes were grouped in 6 categories: energy taxes, CO2 taxes, other CO2 taxes, transport taxes, pollution and resources. Physical Energy Flow Accounts (PEFA) are used to calculate CO2 taxes. |
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Annualy |
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18.3. Data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data is obtained from other departments of Croatian Bureau of Statistics (National accounts - NTL) and from administrative sources in electronic form (Ministry of Finance, Environment Protection and Energy Efficiency Fund). |
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18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
We do not perform validation of statistical data since all the data are obtained from other departments who have already run data cross checks. |
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18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data on environmental taxes was prepared on the basis of the Reports on Revenues and Expenditures, Income and Expenses (PR-RAS), Report on the Execution based on the General Ledger Accounts (T0710) of the Ministry of Finance, and the Report on Realised Income from Fees of the Environmental Protection and Energy Efficiency Fund (the part relating to pollution taxes). National accounts data on the taxes are data on government cash receipts adjusted to the concepts of ESA in a way that time-adjusted cash (TAC) method is implemented. The List of Environmental Taxes for the Republic of Croatia was prepared in coordination with National Accounts Department of CBS. All identified environmental taxes were grouped in 6 categories: energy taxes, CO2 taxes, other CO2 taxes, transport taxes, pollution and resources. Transport: Excise taxes on passenger cars, other motor vehicles, vessels and aircraft, Excise taxes on motor vehicles - from 01.07.2013., Annual levy on public roads use (at motor vehicles registration), Levy on public roads use for tractors, Taxes on liability road vehicles insurance premium, Taxes on comprehensive road vehicles insurance premium, Special taxes on the sale of used passenger cars, other motor vehicles, boats and airplanes, Motor vehicle taxes (legal persons), Boat taxes (legal persons), Levy on the environment on motor vehicles, Motor vehicle taxes (natural persons),Boat taxes (natural persons). Source of data Tax classification and their payment in NTL list comprises 12 taxes which comes from tax laws and which are done property tax and using of transport sources in company property and households. Data with whole structure of distribution of paid taxes from NTL list is made of, comes from administrative sources and sources inside CBS, as from annual financial reports from which it is possible to identify accurate description of transport equipment which is used for work and transport. Procedure on which is done the distribution of taxes shows the allocation of share of industry and households exactly by the description each of 12 possibilities on which the taxes are charged at. Procedure is the same for each year for which the data are asked. In first stage of distribution it is done the identification of taxes which are related to household, and in second stage of distribution of taxes it is done the distribution of the remaining amount (after deduction of households) inside industry, and by physical indicators owning property from Annual financial report which describe condition of property per day. This procedure in total is done by the allocation of collected taxes for industry and households from sources of data which are available and which are connected with shown data (collected from tax authorities) in NTL list. Energy: Excise taxes on mineral oils, Fuel price fee, Excise taxes on electricity - from 01.07.2013., Excise taxes on natural gas - from 01.07.2013., Excise taxes on solid fuels - from 01.07.2013., Fee for Incentivizing Electricity Production from Renewable Energy Sources and Cogeneration. Source of data Physical Energy Flow Accounts Questionnaire Country : HR Year : 2022 Number and Type: Table B - Physical Use Table for Energy Flows Content: Energy Flows
Details of consumption of energy-generating products from the table which are main source of data (consumption of energy resources expressed in TJ by the category of consumption from NKD and households) from which is made the structure of taxes, and for the grouping of products which are under tax, 6 products is grouped in 4 category: Gasoline together with oil; Gases together Wood, wood waste & other solid biomass, charcoal; Electrical energy For each of 4 category there is redistribution of taxes according to NKD classification and by group household. With this procedure, it is covered whole consumption of energy which are under tax obligations. With this procedure at the end in total you can follow consumption of energy flow by consumption of industry and households, and as taxes are related to the consumption, you get and correct distribution of taxes, like percentage of industry in paid taxes. The same procedure is applied every year for which the data are needed. Pollution: Levy for non-hazardous industrial waste, Levy for hazardous waste, Levy for SO2 emissions into the environment, Levy for NO2 emissions into the environment, Levy on the environmental user, Waste packaging management fee and deposit fee, WEEE management fee, End-of-life vehicle management fee, Waste Tyres Management Fee; Disposal fee for waste lubricating oils Resources: Contributions for forest, Water contribution (natural persons), Compensation for the use of the public-use functions of forests, Water protection fee (natural persons), Water management fee (water regulation fee) (natural persons), Water use charge (water use fee) (natural persons), Water management fee (water regulation fee) (natural persons) , Water use charge (water use fee) (natural persons), Water contribution (natural persons), Water protection fee (natural persons) CBS reviews the list of taxes. The new taxes will be covered by all changes in national law regards to taxation published in National Gazette. To allocate the tax revenues to the tax payers we used Eurostat statistical guide for Environmental taxes 2013 edition. National description of used methodology: Environmental tax is a tax with a physical unit (or its proxy of it) as a base of something that has a proven, specific negative impact on the environment. Tax revenue means the revenue collected on the tax. Transport taxes include taxes related to the ownership and use of motor vehicles. Tax on other transport equipment (e.g. planes), and related transport services (e.g. duty on charter or scheduled flights) are also included here, when they conform to the general definition of environmental taxes. The transport taxes may be „one-off” taxes related to imports or sales of the equipment or recurrent taxes such as an annual road tax. Taxes on petrol, diesel and other transport fuels are included under energy taxes. Energy taxes include taxes on energy products used for both transport and stationary purposes. The most important energy products for transport purposes are petrol and diesel. Energy products for stationary use include fuel oils, natural gas, coal and electricity. Pollution taxes include taxes on measured or estimated emission to air and water, management of solid waste and noise. An exception is the CO2 taxes, which are included under energy taxes as discussed above. Taxes on resources pose some particular problems. There are differences in opinion on whether resource extraction is environmentally harmful in itself, although there is a broad agreement that it can lead to environmental problems, such as pollution and soil erosion. Data for taxes paid by non-residents was estimated. Data for years before 2008 in NACE rev2 is not calculated. CBS doesn’t have national descriptions of the methodology. |
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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 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data on revenue payable by non-residents was estimated for 2008-2022. |
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18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data on revenue payable by non-residents was estimated. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Currently we are unable to compile revenue broken down by payer for years before 2008. |
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18.6. Adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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No |
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