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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | Central Statistical Bureau of Latvia |
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1.2. Contact organisation unit | Environment and Energy Statistics Section, Agricultural and Environmental Statistics Department |
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1.5. Contact mail address | Central Statistical Bureau of Latvia, Lāčplēša iela 1, Rīga, LV-1301 |
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2.1. Metadata last certified | 30/09/2020 | ||
2.2. Metadata last posted | 02/05/2023 | ||
2.3. Metadata last update | 15/07/2024 |
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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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3.1. 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 2024 '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 | |||
Data on environmental taxes in Latvia are available since 2008. |
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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 | |||
At EU level:
At national level:
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7.2. Confidentiality - data treatment | |||
Published data should not allow identification of single consumers. Central Statistical Bureau of Latvia (CSB) does not disclose the data which by their nature might be subject to commercial confidentiality. Pursuant to the requirements of national legislation, Section 17 of the Statistics Law, Section 5 and 16 of the Freedom of Information Law and in accordance with the item 5 of the CSB Quality Guidelines, CSB provides confidentiality and protection of information given by respondents, as well as individual information received from other sources. |
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8.1. Release calendar | |||
17.06.2024. |
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8.2. Release calendar access | |||
CSB website: https://stat.gov.lv/en/calendar?Dates=%22Next%20year%22
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8.3. Release policy - user access | |||
Environmental taxes in Latvia are published on the CSB website under the heading Environment and Energy - Environment – Environmental taxes by economic activity. The statistics is published in accordance with the Statistics Law and the European Statistics Code of Practice, respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers. The statistical information published by the CSB is accessible to all data users at the same time and under the same conditions. |
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See concept 8.1 |
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10.1. Dissemination format - News release | |||
There is no national press release on the data. |
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10.2. Dissemination format - Publications | |||
Environmental taxes in 2022 will be included in the national collection of statistics "Environment of Latvia in Figures: Climate Changes, Natural Resources and Environmental Quality in 2023" (available in English and Latvian). The collection is available on the CSB website in section Publications. https://stat.gov.lv/en/search?DataSource=%22publications%22
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10.3. Dissemination format - online database | |||
Data are available to all users on the CSB website database in section Environment and Energy – Environment-Environmental taxes by economic activity (NACE Rev. 2) https://data.stat.gov.lv/pxweb/en/OSP_PUB/START__ENV__VI__VIN/VIN010/
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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 | |||
Currently, data are not disseminated in other ways. |
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10.5.1. Metadata - consultations | |||
Not applicable. |
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10.6. Documentation on methodology | |||
https://stat.gov.lv/en/metadata/3009-environmental-taxes-economic-activity
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
All quality documentation of Latvian official statistics and CSB is available on the CSB website in the section Documents – National Statistical System of Latvia –Quality assurance framework. The section includes, e.g., Quality Policy of CSB, Statistical Dissemination Policy, Revision Policy, Quality Policy of the National Statistical System of Latvia, Memorandum of Understanding for Implementation of Quality Policy of the NSS of Latvia. |
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11.1. Quality assurance | |||
On 29 November 2018, CSB gained ISO 9001:2015 standard certificate “Quality Management Systems – Requirements”. The certification refers to the production of official statistics – planning, data acquisition, processing, analysis, and dissemination. Currently, there is no self-assessment report for environmental taxes. |
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11.2. Quality management - assessment | |||
Overall data quality is good. |
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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 | |||
Data fully meet the requirements of the Regulation (EU) 691/2011. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
The data are reliable, and accuracy is good. |
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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 | |||
Information is included in the sub-concepts S.13.3.1-S.13.3.5. |
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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 | |||
Most common processing error is arithmetic error (e.g., in formula). In most cases, such errors are noticed and corrected timely. |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
17 month |
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14.1.1. Time lag - first result | |||
16 month |
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14.1.2. Time lag - final result | |||
17 month |
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14.2. Punctuality | |||
The legal deadline for submitting the questionnaire is the twenty-first month after the reference period. Data covering 2008-2022 was transmitted to Eurostat on time. |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||||||||||
Data are comparable between geographical areas. |
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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 in time series are calculated based on the same methodology and are comparable. Only transport taxes for 2017 have been collected directly from State Revenue service data for every taxpayer (by enterprise registration number). Transport taxes data for 2008-2016, were estimated using information about consumption oil products for transport by NACE. |
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15.2.1. Length of comparable time series | ||||||||||||||||||||
15 reference periods from 2008-2022. |
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15.2.2. Comparability - over time detailed | ||||||||||||||||||||
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15.3. Coherence - cross domain | ||||||||||||||||||||
All environmental taxes are properly listed and classified in the NTL and are coherent with ETEA data. The reason for inconsistencies in energy tax revenue with the NTL for the period from 2014 to 2021 is because only revenue from resident corporations is recorded in the NTL. Part of "Revenue from state-owned European Trading System permits auction" are paid by non-resident corporations. |
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15.3.1. Coherence - sub annual and annual statistics | ||||||||||||||||||||
Not applicable. There is no sub annual data on taxes. |
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15.3.2. Coherence - National Accounts | ||||||||||||||||||||
Data are coherent with National accounts |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||||||
Data are internally consistent. |
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0.1 FTE |
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17.1. Data revision - policy | |||
If errors are found then the data are corrected. |
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17.2. Data revision - practice | |||
The availability of new source data or calculation error are the main reasons for revisions. |
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17.2.1. Data revision - average size | |||
there was no data revisions |
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17.2.2. Status of data | |||
Data are final for 2022. |
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18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||||||
Main data sources for the compilation of environmental taxes in the breakdown by industries are State Revenue Service data. Information about taxes, which CSB receives from State Revenue Service, is available for every taxpayer (by enterprise registration number). |
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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 | |||||||||||||||||||||||||||||||||||||||||||||||||
Information from State Revenue Service, is available for every taxpayer (by enterprise registration number or physical person code). Data are available for extraction in shared database. |
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18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||||||
Comparative analysis of the reported data is made based on the data on the previous periods. |
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18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||||||
Data are received from State Revenue Service and then aggregated by Naces and households using other data sources (mainly energy statistics).
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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 | |||||||||||||||||||||||||||||||||||||||||||||||||
All basic data are availabale. |
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18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||||||||||||||||||||
Only revenues paid by non-residents are revenues from sale of emission allowances. Data about residents purchases of emissions allowances are based on information about issued and surrender allowances on companies’ level. If company surrendered more allowances than it was issued for them, then it was assumed that difference was bought in emissions auctions. Those bought emission allowances are multiplied with average price and allocated to respective NACE. Remaining amount from total revenues from sale of emission allowances are assumed to be bought by non-residents. Average price for EUA/EUAA allowances increased from 24.39/23.73 euro in 2021 to 53.50/54.34 euro in 2022. Increase can be explained by Phase 4 of the EU ETS. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||||||
Data are 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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