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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 Iceland |
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1.2. Contact organisation unit | Business statistics |
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1.5. Contact mail address |
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2.1. Metadata last certified | 19/04/2023 | ||
2.2. Metadata last posted | 19/04/2023 | ||
2.3. Metadata last update | 19/04/2023 |
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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 | |||
Iceland |
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3.8. Coverage - Time | |||
Energy taxes: 1998 - 2020 Transport taxes: 2007 - 2020 Pollution taxes: 1995 - 2020 Resource taxes: 1995 - 2020
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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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Statistics Iceland is the National Statistical Institute of Iceland. Statistics Iceland has ISO 27001 security certification for its operations and places great emphasis on security issues in all respects. In addition, the production of official statistics is in line with the principles of the European Code of Practice, which is also the foundation of the quality system of the organization. |
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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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Statistics Iceland rules of procedure for treating confidential data: https://statice.is/about-statistics-iceland/laws-and-regulations/statistics-icelands-rules-of-procedure-for-treating-confidential-data/ There are not confidentiality issues in the results Iceland presents in this ETEA data collection |
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7.1. Confidentiality - policy | |||
Statistics Iceland ´s rules of procedure for treating confidential data was followed (https://statice.is/about-statistics-iceland/laws-and-regulations/statistics-icelands-rules-of-procedure-for-treating-confidential-data/)
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7.2. Confidentiality - data treatment | |||
No special measures were needed to protect confidentiality of the data when aggregated results were produced |
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8.1. Release calendar | |||
National release calendar for ETEA data has not been published. The data were published (for the first time) on the web-page of Statistics Iceland in December 2022. The 2021 data will be published on the web-page of Statistics Iceland in May 2023. |
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8.2. Release calendar access | |||
National release calendar for ETEA data has not been established yet. |
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8.3. Release policy - user access | |||
Statistics Iceland rules on statistical releases can be found here: https://statice.is/publications/news-archive/rules-on-statistical-releases/
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Yearly |
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10.1. Dissemination format - News release | |||
No press releases have been scheduled yet |
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10.2. Dissemination format - Publications | |||
Environmental taxes in Iceland 2007-2020 Environmental taxes in Iceland by tax category 2007-2021 Fishing fee 2011-2021 https://statice.is/statistics/environment/green-economy/environmental-taxes/ |
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10.3. Dissemination format - online database | |||
Environmental taxes in Iceland 2007-2020: https://px.hagstofa.is/pxen/pxweb/en/Umhverfi/Umhverfi__6_graenahagkerfid__1_umhverfisskattar/UMH51001.px Environmental taxes in Iceland by tax category 2007-2021: https://px.hagstofa.is/pxen/pxweb/en/Umhverfi/Umhverfi__6_graenahagkerfid__1_umhverfisskattar/UMH51002.px Fishing fee 2011-2021: https://px.hagstofa.is/pxen/pxweb/en/Umhverfi/Umhverfi__6_graenahagkerfid__1_umhverfisskattar/UMH51010.px |
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10.3.1. Data tables - consultations | |||
Not applicable. |
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10.4. Dissemination format - microdata access | |||
Users who require data that are not published in Statistics Iceland´s webpage can send a written enquire to Statistics Iceland. Tailored statistics are charged according to a regulation on prices for Statistics Iceland’s services. |
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10.5. Dissemination format - other | |||
No other dissemination format has been used |
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10.5.1. Metadata - consultations | |||
Not applicable. |
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10.6. Documentation on methodology | |||
Documentation on methodology (in Icelandic) has been published: http://hagstofan.s3.amazonaws.com/media/public/2022/2f7421f7-42d4-47ac-b5ab-d488e523222a.pdf |
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10.6.1. Metadata completeness - rate | |||
The metadata document (in Icelandic) is complete |
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10.7. Quality management - documentation | |||
Quality management is bfiefly addressed in the metadata document (http://hagstofan.s3.amazonaws.com/media/public/2022/2f7421f7-42d4-47ac-b5ab-d488e523222a.pdf) |
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11.1. Quality assurance | |||
The quality system of Statistics Iceland is based on the 15 principles of the European Statistics Code of Practice. In addition Statistics Iceland operates an information security management system based on ISO/IEC 27001:2013 In this ETEA compilation process, direct allocation based on data on the tax base was usually used to allocate each environmental tax revenues to paying economic activites. Care was taken to take into account different tax rates (for example when tax rate depends on vehicle weight or CO2 emission) and tax exemptions. In order to evaluate if different tax rate and possible tax exemptions was taken into account, the sum of "use of tax base" multiplied by effective tax rate was compated to National Accounts data for a given tax.
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11.2. Quality management - assessment | |||
The main data sources are AEA-related data (which my college in Statistics Iceland is responsible for and we discuss regulary), Iceland Revenues and Customs, and The Icelandic Recycling Fund. I have direct contact to a specialist in both the Iceland Revenue and Custom and the Icelandic Recycling Fund. I have discussed the quaility of the data with both of them. |
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Not applicable. |
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12.1. Relevance - User Needs | |||
We are aware of the following user groups: The government (The ministry og finace and economic affairs). The media: the environmental taxes were published and discussed in at least one of the newspapers. Trade unions: in particular NACE breakdown of payers of environmental taxes.
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12.2. Relevance - User Satisfaction | |||
Not applicable. |
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12.3. Completeness | |||
All neeted statistics are available. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
There are no known major deficiencies in the data |
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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 | |||
Incomplete datasets for some taxes in the early years (see 15.2 in this quality report for details) result in lower accuraty in allocating to industries and households. |
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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 | |||
For most of the data processing, linked SQL VIEWS are used to process the data, and the processing error is less likely to occur that way than if the processing requires a lot of "cut-and-paste" steps.
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
All data for year n are available in October of year n+1 |
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14.1.1. Time lag - first result | |||
First preliminary results for year n could most likely be available in April of year n+1 |
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14.1.2. Time lag - final result | |||
All data for year n are available in October of year n+1 |
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14.2. Punctuality | |||
Not applicable |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | |||||||||||||||
No issues of geographical comparability |
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15.1.1. Asymmetry for mirror flow statistics - coefficient | |||||||||||||||
Not applicable. |
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15.2. Comparability - over time | |||||||||||||||
No break in series |
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15.2.1. Length of comparable time series | |||||||||||||||
2007-2021 (please see details in 15.2.2) |
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15.2.2. Comparability - over time detailed | |||||||||||||||
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15.3. Coherence - cross domain | |||||||||||||||
I worked closely with my National accounts colleges this year to try to make sure the NTL and ETEA data on environmental taxes are coherent. |
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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 | |||||||||||||||
We have put efford in trying to make sure the NTL and ETEA data on environmental taxes are coherent. Total ETS is higher in NTL than in the ETEA data. This may result from the assumption in ETEA that, when resident units pay tax to other countries, the amount is ignored (and thus is not accounted for in ETEA). |
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15.3.2.1. Coherence - National Accounts detailed | |||||||||||||||
15.4. Coherence - internal | |||||||||||||||
Not applicable |
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Around 1-2 months of full-tíme position for one person |
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17.1. Data revision - policy | |||
Every year, we will make sure we add data on new environmental taxes. If new and or better data become available, revision will be done. In all revisions, Statistic Iceland´s revision policy will be followed (please see https://statice.is/about-statistics-iceland/revision-policy/) |
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17.2. Data revision - practice | |||
There is no plan on major revision for this data compilation. When revision will occur, Statistic Iceland´s revision policy will be followed (please see https://statice.is/about-statistics-iceland/revision-policy/) |
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17.2.1. Data revision - average size | |||
1) A new tax on fluor gases was introduced in 2020. This tax was not included in the last data compilation. The data for 2020 have been revised, now including the tax on f-gases. Total amount of the tax is less than 100 million ISK per year, thus this is a relatively small revison.
2) Data for pollution taxes for years 2007-2020 have been revised. The biggest effects are on NACE A01 and NACE O84. Certain type of plast "Multi-ply, coextruded, coloured film (bale-wrapping plastic) of ethylene polymers" has a relatively high pollution tax. This product is mostly used by farmers, who thus pay the tax. Big portion of this products is on the other hand collected by local government for recycling and this resulted in mis-classification in data from the Icelandic Recycling fund (the tax was recorded as tax on O84 instead of A01). This has now been corrected.
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17.2.2. Status of data | |||
The transmitted data can be considered as final |
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18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data set is based on administrative data sources |
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data are collected annually. In this year´s data collection, data from all data sources were available for year 2021. |
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18.3. Data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
There are six main data sources: 1) Data related to other environmental accounts (mostly Air Emission Accounts but in addition PEFA): these data are available on SQL server that I have access to. 2) Iceland Reveues and customs. Information on tax rates for different goods is available on their one-line custom tariff where you can search by customs code (https://www.tollur.is/atvinnurekstur/rafraen-thjonusta/tollskrain/). Information on import duties for cars (amount linked to unique ID for each car) was transfered to me in an excel file. 3) Icelandic Recycling Fund. Icelandic Recycling Fund collects data on amount of each product type returned for recycling by individual companies (and "households" being treated seperately as one group). These data were e-mailed from my contact person at Icelandic Recycling Fund. 4) Data found on-line. For example data on tax rates over the last years. Care was taken to use reliable data sources (e.g. laws published by ministries) 5) ETS data from the Environmental Agency on number of allowances 6) Market data to use in ETS calculations: https://www.eex.com/en/market-data/environmental-markets/eua-primary-auction-spot-download |
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18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Calculations of taxbase*rate (summed over all industries, households and non-residents each year) was compared to figures in NTL |
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18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See information on 18.5.1 to 18.5.5 |
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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 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The taxes payable by non-residents is minimal with the exemption of revenues for gasoline and oil products (used for vehicles). AEA data take non-residents into account, and since AEA data are used to compile data for taxes on gasoline and oil products, this is taken care of. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable |
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18.6. Adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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