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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | Office of Statistics Liechtenstein |
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1.2. Contact organisation unit | Office of Statistics Liechtenstein |
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1.5. Contact mail address | Office of Statistics Liechtenstein Aeulestrasse 51 9490 Vaduz Liechtenstein |
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2.1. Metadata last certified | 04/04/2024 | ||
2.2. Metadata last posted | 04/04/2024 | ||
2.3. Metadata last update | 04/04/2024 |
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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 | |||
Liechtenstein |
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3.8. Coverage - Time | |||
From 2018 to 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 | |||
Data protection is part of the national statistics law (LGBl. 2008 Nr. 271). |
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7.2. Confidentiality - data treatment | |||
No treatment, because data are only available for Liechtenstein. No data available by economic activity. |
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8.1. Release calendar | |||
The Office of Statistics has a release calendar which is publicly accessible on the home page of the Office of Statistics. Data on environmental taxes are disseminated in the publication environmental levies (Umweltabgaben). The publication environmental levies (Umweltabgaben) is published annually in December. |
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8.2. Release calendar access | |||
A release calendar is available on the home page of the Office of Statistics. https://www.statistikportal.li/de/anwendungen-datenbanken/erscheinungskalender Data on environmental taxes are disseminated in the publication environmental levies (Umweltabgaben). https://www.statistikportal.li/de/themen/raum-umwelt-und-energie/umweltabgaben
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8.3. Release policy - user access | |||
All users are informed at the same time. The Office of Statistics (Amt für Statistik) has an E-Mail newsletter. Statistics users can subscribe to the newsletter (e.g. environmental statistics (Umweltstatistik)) on the home page of the Office of Statistics. The newsletter is sent out when the publication is disseminated on the homepage of the Office of Statistics. https://newson.llv.li/ |
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See concept 8.1 |
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10.1. Dissemination format - News release | |||
A newsletter is sent out. It contains some short information about the publication released, a link to download the publication and a link to the topic on the homepage of the Office of Statistics. |
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10.2. Dissemination format - Publications | |||
Data on environmental taxes are released in the publication environmental levies (Umweltabgaben). Environmental statistics are released online, as Excel-File and interactive tables (available only in German). Online publication and Excel-file: https://www.statistikportal.li/de/themen/raum-umwelt-und-energie/umweltabgaben Interactive tables: https://etab.llv.li |
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10.3. Dissemination format - online database | |||
Online database for environmentals taxes https://etab.llv.li see Raum, Umwelt und Energie -> Umweltabgaben |
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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 | |||
No other format used. |
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10.5.1. Metadata - consultations | |||
Not applicable. |
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10.6. Documentation on methodology | |||
Methodical information is published in methodology and quality of the environmental statistics (Umweltstatistik). https://www.statistikportal.li/de/themen/raum-umwelt-und-energie/umweltabgaben see Methodik & Qualität |
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
Methodical information is published in methodology and quality of the environmental statistics (Umweltstatistik). https://www.statistikportal.li/de/themen/raum-umwelt-und-energie/umweltabgaben see Methodik & Qualität |
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11.1. Quality assurance | |||
The publications are always controlled by a second person of the Office of Statistics. Data are compared with data of the last year. |
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11.2. Quality management - assessment | |||
For environmental taxes administrative data are used. Data are compared with data of the last year. For Liechtenstein no data by economic activity are available. |
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In Liechtenstein the Government and Non-Governmental Organisations (NGO’s) as well as the general public belong to the users of the environmental taxes published in the publication environmental levies (Umweltabgaben) by the Office of Statistics Liechtenstein. |
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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 | |||
New taxes that are included in the tax statistics of the Office of Statistics are also included in the environmentally related taxes if the tax base belongs to the list of environmental tax bases. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
For Liechtenstein, there exist no data by economic activity. It is not planned to evaluate the environmental taxes by economic activity because there are no data available and Liechtenstein has no obligation to transmit these data. No data revisions in transmitted data for 2018 to 2022 |
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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 | |||
No undercoverage. |
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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 | |||
No processing errors. |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
Data for the most recent year are available at t+11 months. There exist no provisional data. |
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14.1.1. Time lag - first result | |||
No estimates published. Data on environmental taxes are published nationally before they are transmitted to Eurostat. There are no more recent data available. |
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14.1.2. Time lag - final result | |||
Data for the most recent year are available at t+11 months. |
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14.2. Punctuality | |||
Liechtenstein transmitted the data to Eurostat on 04.04.2024, covering the years 2018 to 2022. |
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14.2.1. Punctuality - delivery and publication | |||
Data were transmitted to Eurostat 26 days before target date. |
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15.1. Comparability - geographical | ||||||||||||||||||||
Data are geographically comparable. |
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15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||||||
Not applicable. |
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15.2. Comparability - over time | ||||||||||||||||||||
Data are comparable over time. |
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15.2.1. Length of comparable time series | ||||||||||||||||||||
From 1995 to 2022. Data revisions made for transport taxes for the years 2002 - 2019 in data transmission 2022. The tax "Distance and weight-based fee on heavy vehicles" was corrected into a fee in accordance with the tax statistics of the Office of Statistics. It is possible that new taxes were introduced or taxes were repealed.
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15.2.2. Comparability - over time detailed | ||||||||||||||||||||
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15.3. Coherence - cross domain | ||||||||||||||||||||
Coherence between environmental taxes and tax statistics. |
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15.3.1. Coherence - sub annual and annual statistics | ||||||||||||||||||||
There exist no sub annual data. |
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15.3.2. Coherence - National Accounts | ||||||||||||||||||||
The environmentally related taxes are taken from the tax statistics of the Office of Statistics and from the customs duty share for Liechtenstein, which is calculated by the "Eidgenössische Oberzolldirektion" of Switzerland and transmitted to the Office of Statistics by the Financial Affairs Unit. The tax statistics of the Office of Statistics are compiled in compliance with ESA1995 and ESA2010. Methodical information on tax statistics is published in methodology and quality in the publication "revenue, levies" (Steuern, Abgaben). The publication revenue, levies is published on the homepage of the Office of Statistics https://www.statistikportal.li/de/themen/staat-und-politik/steuern-abgaben (available only in German). Some Information on revenue, levies (Steuern, Abgaben) is available in English on the eTab web portal of the Office of Statistics https://etab.llv.li |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||||||
Data are consistent. |
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No data available on cost and burden. |
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17.1. Data revision - policy | |||
No provisinal data published. |
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17.2. Data revision - practice | |||
No data revisions in data transmission 2024. |
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17.2.1. Data revision - average size | |||
No data revisions in data transmission 2024. Data revisions made for transport taxes for the years 2002 - 2019 in data transmission 2022. The "Distance and weight-based tax on heavy vehicles" was corrected into a fee in accordance with the tax statistics of the Office of Statistics. |
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17.2.2. Status of data | |||
Final data. |
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18.1. Source data | |||||||||||||||||||||||||||||||
Administrative data sources. The environmentally related taxes are taken from the tax statistics of the Office of Statistics and from the customs duty share for Liechtenstein, which is calculated by the "Eidgenössische Oberzolldirektion" of Switzerland and transmitted to the Office of Statistics by the Financial Affairs Unit. For Liechtenstein no data by economic activity are available. |
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||
Annually. |
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18.3. Data collection | |||||||||||||||||||||||||||||||
Adminstrative data are used. |
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18.4. Data validation | |||||||||||||||||||||||||||||||
Data are compared with data of the last year. |
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18.5. Data compilation | |||||||||||||||||||||||||||||||
No data imputation used. |
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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 | |||||||||||||||||||||||||||||||
No estimations used. |
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18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||
The Office of Statistics did no estimations for taxes paid by non-residents. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||
The Office of Statistics did no recalculations for the years before 2008 NACE rev2, because Liechtenstein does not transmit data by economic activity. |
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18.6. Adjustment | |||||||||||||||||||||||||||||||
No adjustment used. |
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18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||
Not applicable. |
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Liechtenstein does not have any data on environmentally related taxes by economic activity. For Liechtenstein, only the total value of environmentally related taxes is available. |
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