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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 Lithuania |
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1.2. Contact organisation unit | Green Deal Statistics Division |
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1.5. Contact mail address | 29 Gedimino Ave., LT-01500 Vilnius, Lithuania |
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2.1. Metadata last certified | 01/12/2021 | ||
2.2. Metadata last posted | 07/07/2023 | ||
2.3. Metadata last update | 07/07/2023 |
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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 | |||
Data are presented at national level. |
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3.8. Coverage - Time | |||
From 2008 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 | |||
In the process of statistical data collection, processing and analysis and dissemination of statistical information, Statistics Lithuania fully guarantees the confidentiality of the data submitted by respondents (households, enterprises, institutions, organisations and other statistical units), as defined in the Confidentiality Policy Guidelines of Statistics Lithuania. |
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7.2. Confidentiality - data treatment | |||
Data treated according Integrated Statistical Information System Data Security Regulations and Rules for the Secure Management of Electronic Information in the Integrated Statistical Information System, approved by Order No DĮ-42 of 20 February 2015 of the Director General of Statistics Lithuania. |
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8.1. Release calendar | |||
Statistical information is published in accordance with an Official Statistics Calendar. 26/04/2024 |
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8.2. Release calendar access | |||
Link to the release calendar
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8.3. Release policy - user access | |||
Statistical information is published on the Official Statistics Portal according to an Official Statistics Calendar, following the Official Statistics Dissemination Policy Guidelines and Statistical Information Preparation and Dissemination Rules |
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See concept 8.1 |
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10.1. Dissemination format - News release | |||
not applicable |
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10.2. Dissemination format - Publications | |||
not applicable |
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10.3. Dissemination format - online database | |||
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 applicable |
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
not applicable |
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11.1. Quality assurance | |||
The quality of statistical information and its production process is ensured by the provisions of the European Statistics Code of Practice and ESS Quality Assurance Framework. In 2007, a quality management system, conforming to the requirements of the international quality management system standard ISO 9001, was introduced at Statistics Lithuania. The main trends in activity of Statistics Lithuania aimed at quality management and continuous development in the institution are established in the Quality Policy. Monitoring of the quality indicators of statistical processes and their results and self-evaluation of statistical survey managers is regularly carried out in order to identify the areas which need improvement and to promptly eliminate the shortcomings.
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11.2. Quality management - assessment | |||
The indicators are analyzed by analyzing the quality of the information received. Additional quality control of statistical data at the macro level level is performed. The statistical indicators are compared with the indicators of the previous period and the corresponding other statistical surveys. |
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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 | |||
Environmental taxes payable by non-residents have not been reported. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
- |
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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 statistical data are submitting under EC regulation according to the deadline. |
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14.1.1. Time lag - first result | |||
not applicable |
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14.1.2. Time lag - final result | |||
Statistical information is published in the 11th month after the end of the reference year. |
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14.2. Punctuality | |||
Lithuania transmitted the data to Eurostat on 26/04/2024. |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||||||||||
Statistical information is comparable across the EU |
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15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||||||
Not applicable. |
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15.2. Comparability - over time | ||||||||||||||||||||
Comparability over time is fully guaranteed. 2008-2018 |
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15.2.1. Length of comparable time series | ||||||||||||||||||||
Since 2008 |
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15.2.2. Comparability - over time detailed | ||||||||||||||||||||
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15.3. Coherence - cross domain | ||||||||||||||||||||
Coherent with National Tax List |
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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 | ||||||||||||||||||||
Coherent with ESA requirements. |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||||||
Totals and subtotals are correct |
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Administrative data are used. |
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17.1. Data revision - policy | |||
Revisions of statistical indicators are performed in accordance with the General Principles behind the Performance, Analysis and Announcement of Revisions of Statistical Indicators, approved by Order No DĮ-262 of 30 December 2013 of the Director General of Statistics Lithuania. Users are informed about scheduled revisions in advance through a Calendar of Scheduled Revisions of Statistical Indicators. |
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17.2. Data revision - practice | |||
The results published are final and not revised later. |
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17.2.1. Data revision - average size | |||
- |
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17.2.2. Status of data | |||
Transmitted data can be considered as final |
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18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||
There are two main data sources for compilation of environmentally related taxes – Tax statistics survey conducted by the Enterprises Statistics Division and information on State Government statistics and National accounts. The Survey population comprises all tax payers. The Survey is a total (census) survey, performed based on the data from administrative data sources. Data are received from the Inter-Community Data Warehouse, the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania. |
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||
Annual |
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18.3. Data collection | |||||||||||||||||||||||||||||||||||||||||||||
- |
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18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||
The results are analysed, the reasons for changes in the values are determined. The results are compared with the previous periods and administrative data sources. |
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18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||
Data of the Inter-Community Data Warehouse, State Tax Inspectorate under the Ministry of Finance are used. Every enterprise/tax payer is linked with the Statistical Business Register (SBR) by an enterprise code. An SBR activity code is attached to every enterprise. Taxes paid are broken down by economic activity using SBR activity codes. Energy taxes (excises on produced and imported oil and other petroleum products) are broken down by activity and households using data from supply–use tables. |
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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 | |||||||||||||||||||||||||||||||||||||||||||||
- |
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18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||||||||||||||||
- |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||
Data were not compiled 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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