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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | Istat - Istituto Nazionale di Statistica (Italian National Statistical Institute) |
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1.2. Contact organisation unit | Monetary environmental accounts |
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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 | 15/07/2024 | ||
2.3. Metadata last update | 15/07/2024 |
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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 | |||
Italy |
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3.8. Coverage - Time | |||
Environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer) is currently available for 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; since 2022 data reporting also takes into account the requirements established in the Commission delegated regulation 2022/125. 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 | |||
Information collected is protected by professional secrecy (Article 8 of Legislative Decree No. 322/1989), statistical confidentiality (Article 9 of Legislative Decree No. 322/1989).
Processing of personal data it is subject to:
- Regulation (EU) of the European Parliament and of the Council no. 679/2016, concerning the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC, in force since 25 May 2018;
- Legislative Decree 196/2003 (Ethical code of conduct concerning the protection of personal data), as amended and supplemented by the Legislative Decree 10 August 2018 101 concerning the provisions for the adaptation of the national legislation to the Regulation (EU) 2016/679 on the protection of individuals with regard to the processing of personal data and rules to the free movement of such data (the so‐called ‘GDPR regulation’).
There is no dataset-specific rule.
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7.2. Confidentiality - data treatment | |||
Not applicable |
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8.1. Release calendar | |||
June 2024 |
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8.2. Release calendar access | |||
The national release calendar for environmental taxes by economic activity (ETEA) is not accessible to the public |
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8.3. Release policy - user access | |||
Access to non disseminated environmental tax data can be provided mainly for research purposes under request and is subject to case by case evaluation. |
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Annual until 2021, biannual since 2022 |
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10.1. Dissemination format - News release | |||
The release of environmental tax statistics is announced on the main page of the Istat website (Italian section only) by means of a 'news' document - approximately half a page. It includes information on the definition of environmental taxes, reference period, main data sources, contact persons. |
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10.2. Dissemination format - Publications | |||
Environmental tax statistics are reguarly published in the Istat data warehouse. |
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10.3. Dissemination format - online database | |||
https://esploradati.istat.it/databrowser/#/ Domain: NATIONAL ACCOUNTS - ENVIRONMENTAL ACCOUNTS - ENVIRONMENTAL TAX REVENUE The time series are also available on I.Stat data warehouse, http://dati.istat.it , 'National accounts' theme, 'Environmental accounts\Environmental tax revenue’ sub-theme, that will operate alongside IstatData until the complete data transfer into the latter. |
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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 | |||
Dissemination formats other than Istat data warehouse are not regularly available. |
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10.5.1. Metadata - consultations | |||
Not applicable. |
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10.6. Documentation on methodology | |||
No updated detailed description of the national methodology exists. |
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
National quality reports are not available |
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11.1. Quality assurance | |||
National validation rules applied to ETEA output: check of consistency with the NTL; analysis of the consistency of the new time series with the previous one: where differences occur the reasons for the difference are investigated in detail; analysis of the year to year changes of the new time series: where large variations occur the reasons for the observed change are investigated in detail. |
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11.2. Quality management - assessment | |||
Procedures and processes are regularly updated; major revisions and updates occur during the national accounts general revisions. ETEA data reported in April 2024 are consistent with the March 2024 NTL.
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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 mandatory data are provided |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
We are not aware of major deficiencies in the data.
Possible further improvements concern:
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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 | |||
For the April 2024 data delivery production time was approximately 3 months (FTE). The estimated production time includes work to provide input for 2022 preliminary estimates for the national accounts tax matrices (energy products), as well as analisys for further quality emprovements. |
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14.1.1. Time lag - first result | |||
First estimates for reference year (n) are available after 16 months. First estimates for reference year (n) can be at the earliest compiled after 16 months in order to be consistent with the updated NTL. |
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14.1.2. Time lag - final result | |||
Consistently with the national accounts revision policy, final results are availalble after 33 months. They may however be further revised during the general revision processes.
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14.2. Punctuality | |||
Italy transmitted the data to Eurostat on 22 April 2024 covering the years 2008-2022.
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||||||||||
Environmental taxes are selected within the National Accounts taxes by applying the Eurostat’s guidelines on environmental tax statistics and accounts. There is no case of taxes that are deliberately excluded or that are not mentioned in the ETEA handbook. |
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15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||||||
Not applicable. |
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15.2. Comparability - over time | ||||||||||||||||||||
The calculation process does not cause break in time series. Most data sources are quite homogenous for the whole time series thus reducing the likelihood of a discontinuity in the data. However, there is a break in the time series in 2019 due to the revision of basic data on electricity use by economic activity used to split total revenue from electricity. Some environmental taxes are not in operation for the entire reporting period. These cases are reported in detail in the section - comparability over time - detailed. |
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15.2.1. Length of comparable time series | ||||||||||||||||||||
The calculation process does not cause break in time series. Most data sources are quite homogenous for the whole time series thus reducing the likelihood of a discontinuity in the data. Some environmental taxes are not in operation for the entire reporting period, these cases are reported in detail in the section - comparability over time - detailed. |
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15.2.2. Comparability - over time detailed | ||||||||||||||||||||
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15.3. Coherence - cross domain | ||||||||||||||||||||
Environmental tax data are derived from the ‘General Government aggregates and Accounts’ (Conti ed aggregati economici delle Amministrazioni pubbliche) calculated by Istat’s National Accounts and are consistent with the detailed data on taxes submitted to Eurostat in March 2024. Environmental taxes are selected within the National Accounts taxes by applying the Eurostat’s guidelines on environmental tax statistics and accounts. |
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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 | ||||||||||||||||||||
Environmental tax data are derived from the ‘General Government aggregates and Accounts’ (Conti ed aggregati economici delle Amministrazioni pubbliche) calculated by Istat’s National Accounts and are consistent with the detailed data on taxes submitted to Eurostat - National Accounts NTL. The 2024 ETEA is consistent with the March 2024 NTL. |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||||||
The same vintage of source data are used to compile the ETEA data for a given year. |
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3 months FTE for the April 2024 data delivery and 2 months for September-October delivery. |
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17.1. Data revision - policy | |||
The revision policy for ETEA data is as follows: update of t-3 and t-2 data in every data transmission due to the ordinary revisions of NA data sources. In addition, the entire time series may be updated on the occasion of national accounts other than ordinary revisions. Some changes may also occur in the time series due to revisions of input data. |
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17.2. Data revision - practice | |||
The main updates of this new version of ETEA concern :
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17.2.1. Data revision - average size | |||
'- ETS CO2 taxes revisions - due to the updated input as detailed in 17.2. Data revision - only concern the NACE breakdown (not the total tax). For NACE 25 revisions are - 29% only for 2021. For all other years revisions are smaller than 20%
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17.2.2. Status of data | |||
The ETEA data up to t-3 can be considered final and t-2 can be considered provisional. However, the entire time series may be updated in future national accounts other than ordinary revisions or due to changes in input data. |
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18.1. Source data | |||||||||||||||||||||||||||||||
The main data source for the environmental tax revenue are the Istat’s National Accounts ‘General Government aggregates and Accounts’ (Conti ed aggregati economici delle Amministrazioni pubbliche); specifically, the April 2024 ETEA is consistent with the detailed NTL submitted to Eurostat in March 2024.
Detailed data sources are described in the specific sections.
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||
Restricted from publication | |||||||||||||||||||||||||||||||
18.3. Data collection | |||||||||||||||||||||||||||||||
Restricted from publication | |||||||||||||||||||||||||||||||
18.4. Data validation | |||||||||||||||||||||||||||||||
Most data sources come from national accounts and environmental accounts. In other cases consistency checks are performed. |
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18.5. Data compilation | |||||||||||||||||||||||||||||||
See sections below |
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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 | |||||||||||||||||||||||||||||||
Most data sources are available for the whole reporting period up to the year t-2. |
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18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||
Taxes paid by non-residents - energy taxes: the amount of tax paid by non-residents is calculated for taxes on diesel oil and motor gasoline; the tax rate is multiplied by the quantity of fuels used by non-residents for international road transport, specifically:
Taxes paid by non-residents - pollution taxes: the amount of tax paid by non-residents is calculated for the Regional tax on aircraft noise by means of transport statistics background data on the number of flights operated by non resident companies. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||
The breakdown of revenue from environmental taxes by industry (NACE Rev. 2) and households for years before 2008 is currently not available due to the lack of some background data, namely energy use data.
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18.6. Adjustment | |||||||||||||||||||||||||||||||
Not applicable. |
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18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||
Not applicable. |
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In ETEA 2024 questionnaire the sheet "NTL_National Tax List" has been filled with data of Italian NTL2024, so for each tax category there are no differecences between total taxes and total taxes from the NTL for all time series. However, since in the original italian NTL pollution taxes are indicated by code "P" and not "P/RS" as used to be in Eurostat ETEA Questionnaire sheets, we slightly modified the formula for the automatic calculation of the total taxes from NTL for this taxes category. In September 2024 the time series of the environmental tax revenue will be revised consistently with the general revision of national accounts. |
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