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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | STATEC |
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1.2. Contact organisation unit | Satellite accounts |
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1.5. Contact mail address | 13, rue Erasme - B.P. 304 L-2013 Luxembourg |
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2.1. Metadata last certified | 30/04/2024 | ||
2.2. Metadata last posted | 30/04/2024 | ||
2.3. Metadata last update | 30/04/2024 |
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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 | |||
Data on environmental taxes by economic activity 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 | |||
The national economy |
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3.8. Coverage - Time | |||
from 1995 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 and by the Delegated Regulation 2022/125 , 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 | |||
Regulation (EC) No 223/2009 on European statistics (recitals 23-27, 31-32 and Articles 20-26) applies. |
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7.2. Confidentiality - data treatment | |||
Confidential data are not shown. The most common approach is to present only aggregation of the confidential data point with the non-confidential data that is the nearest suitable data point. |
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8.1. Release calendar | |||
Not available. |
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8.2. Release calendar access | |||
Not available. |
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8.3. Release policy - user access | |||
Not available. |
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Annually |
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10.1. Dissemination format - News release | |||
Not available. |
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10.2. Dissemination format - Publications | |||
Not available. |
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10.3. Dissemination format - online database | |||
Not available. |
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10.3.1. Data tables - consultations | |||
All the public Environmental taxes are available on the Web portal on official statistics in Luxembourg http://www.statistiques.public.lu The Web portal permits an online visualization of the data under tabular or graphic formats. Data could also be downloaded under the following format : .xls .csv .xml |
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10.4. Dissemination format - microdata access | |||
Not applicable. |
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10.5. Dissemination format - other | |||
Not available. |
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10.5.1. Metadata - consultations | |||
Not applicable. |
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10.6. Documentation on methodology | |||
Not available. |
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
Not available. |
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11.1. Quality assurance | |||
Not available. |
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11.2. Quality management - assessment | |||
Not available. |
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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 environmental taxes are covered |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
No specific quality issue. |
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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 available. |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
Data are produced 16 months after the end of the reference period |
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14.1.1. Time lag - first result | |||
16 months after the end of the reference period |
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14.1.2. Time lag - final result | |||
16 months after the end of the reference period |
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14.2. Punctuality | |||
Not available. |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||||||
Not available. |
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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 available from 1995 to 2022 |
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15.2.1. Length of comparable time series | ||||||||||||||||
18 years (From year 1995 to year 2012) 10 years (From year 2013 to year 2022) |
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15.2.2. Comparability - over time detailed | ||||||||||||||||
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15.3. Coherence - cross domain | ||||||||||||||||
Not available. |
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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 taxes are consitent with National taxes reported in National accounts |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||
Not available. |
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Not available. |
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17.1. Data revision - policy | |||
Normal revision is a revision carried out during the annual compilation process. Exceptional revision is a revision carried out at anytime. |
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17.2. Data revision - practice | |||
The calculation method of emission permits was revised as per the EDP recommendations. As a result, the method 2b from the MGDD manual is now used. The revision is visible for reference years 2018-2021 for ETS CO2 emission taxes; previous reference years will be revised once the national accounts will revise historical data. In 2024 the total emission permits was revised for the reference years 2013-2021 in order to ensure comparability with the NTL. Consequently, the distribution by NACE was also slightly revised. |
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17.2.1. Data revision - average size | |||
Not available. |
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17.2.2. Status of data | |||
Not available. |
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18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||||
The main data source used to produce ETEA is national government accounts |
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||||
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||||
Data are collected and stored annually in the framework of ETEA compilation process |
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18.3. Data collection | |||||||||||||||||||||||||||||||||||||||||||||||
Administrative data are used to compile ETEA |
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18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||||
During the compilation process, data sources are manually verified and results are also manually verified. Main checks are: analysis of the trend, detection of outliers. |
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18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||||
Main steps of the compilation process are: data extraction / data verification /data traitement / results verification / results publication All this process is caried out under SAS programming. |
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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 amounts paid by non-residents are calculated in a specific module in the annual accounts balancing of energy products. The main data source of this module is the energy statistics. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||||
Available |
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18.6. Adjustment | |||||||||||||||||||||||||||||||||||||||||||||||
Not applicable |
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18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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