Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
State Statistical Office of the Republic of North Macedonia
1.2. Contact organisation unit
Unit of agricultural and environmental statistics
Department of environment, energy and transport
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Dame Gruev no. 4
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
1 March 2023
2.1. Metadata last certified
24 April 2025
2.2. Metadata last posted
24 April 2025
2.3. Metadata last update
24 April 2025
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.
3.2. Classification system
Environmental tax revenue is broken down by: A. type of environmental tax, B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories: 1. energy taxes (including CO2 taxes), 2. transport taxes, 3. pollution taxes, 4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers: • by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2) • households as consumers • non-residents • not allocated (impossible to be allocated to one of the categories mentioned above)
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.
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).
3.5. Statistical unit
Economic units that have paid environmental taxes.
3.6. Statistical population
All economic units that have paid environmental taxes.
3.7. Reference area
NTES 1 and 2 (Republic of North Macedonia)
Total for the country and by NACE Rev.2. / A11, sector households and non-residents.
3.8. Coverage - Time
2010-2023.
3.9. Base period
Not applicable.
Million denars (MKD)
Calendar year 2022 - final data.
Calendar year 2023 - preliminary (estimated data) for energy taxes.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes is 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 EuropeanParliament Regulation (EC) N° 2516/2000 of 10 July 2000 (publication) 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.
Resolution of the United Nations on Fundamental Principles of Official Statistics.
Individual data are protected by the Law on State Statistics. Data collected with statistical surveys from the reporting units or indirectly from administrative or other sources are confidential data and are used only for statistical purposes. Results from the statistical processing may also generate information considered as confidential, for example: anonymised individual data, tables with low level of aggregation, as well as unreleased data. The Policy on Statistical Confidentiality contains the basic principles used in the SSO.
7.2. Confidentiality - data treatment
All individual or personal data, in each phase of statistical processing, are treated as confidential data and may be used only for statistical purposes. When releasing data from this survey at an aggregated level, there is no need for additional data treatment for the purpose of ensuring confidentiality.
8.1. Release calendar
The date of release of statistical information is indicated in the Release Calendar presenting the results of the statistical surveys carried out by the State Statistical Office.
8.2. Release calendar access
The Release Calendar is available on the SSO website.
8.3. Release policy - user access
In accordance with the dissemination policy, all users have equal access to statistical data at the same time. Data are released on the web site at the same time for all users, which are informed with the Release Calendar, and no user has privileged access.
Not applicable, data from the SSO are not published in the thematic publication.
10.3. Dissemination format - online database
MAKStat-database - Environment
Number of reviews of the tables from MAKStat database = 22.
10.3.1. Data tables - consultations
Number of reviews of data tables = 22
10.4. Dissemination format - microdata access
According to the Law on State Statistics (Article 41) and the Policy on Access to Anonymised Microdata for scientific purposes , data collected for the purpose of official statistics may be used for scientific purposes if there is no risk of direct or indirect identification, i.e. disclosure of data individuality. Access to microdata is possible only in the safe room at the SSO, based on a submitted and approved request and a signed agreement.
10.5. Dissemination format - other
Web site
Publication: Environmenta statistics
Statistical Yearbook
10.5.1. Metadata - consultations
Number of reviews of metadata = 0.
10.6. Documentation on methodology
The methodology is updated and consistent with the latest requirements of the European institutions - Eurostat (Statistical Office of the EU).
As well as in the continous efforts for harmonisaton with the European Statistics Code of Practice Stat website.
The main aspects and procedures for quality management in the phases and sub-processes of the Statistical Business Process Model, as well as the good practices for ensuring quality are documented in the internal document called 'Guide for ensuring quality of statistical processes'. Input and output metadata, as well as relevant quality indicators for certain sub-processes are described in the document 'Guide for survey managers'.
11.2. Quality management - assessment
Data for environmentally related taxes sre used by the business community and by the Government as the economic indicator, economic instrument for pollution control and use of natural resources, with aim to have an impact on the economic subjects, producers and consumers. According to the Regulatives all levels of agregation are calculated and released on national level and are transmitted ti Eurostat.
12.1. Relevance - User Needs
Data on environmentally related taxes are used by national institutions, Ministry of environment and phisical planning, industrial and business associations, environmental associations, non-goverment organizations, local units for monitoring on trends of calculation of indicators. Data from the statistical surveys are used by the desicion makers for technical justification of their policies, for the strategies and plans for action in the field of tax strategies, in the establishment of strategic actions and measuresfor economic development with the aim of implementation of the programmes for active measurement of tax payment, as well as preparation of reports for the status of the environment in the tax filed.
International users. European organizations expresses the necessity of information via specific regulations and agreements, regular working meetings (Eurostat), international meetings (for data base updating), reporting questionnaires and requests sumbitted to SSO (OECD).
In terms of indicators according to the Regulation No. 691/2011 on European Commission, SSO provide about 50% of them.
12.3.1. Data completeness - rate
Not applicable.
Data accuracy is ensured by data comparisons and analysis before dissemination.
13.1. Accuracy - overall
Data accuracy is ensured by working on data comparisons and analysis before dissemination.
13.2. Sampling error
Not applicable. There are no sampling errors. Data are not based on stastistical survey, data are compiled using administrative sources.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Proportion of common units = Not applicable.
13.3.1.1. Over-coverage - rate
Over-coverage = 0%.
13.3.1.2. Common units - proportion
Proportion of common units = %.
13.3.2. Measurement error
No data collection errors.
Differences in the values of collected data with real data continuously are processed and not measured.
13.3.3. Non response error
Not applicable
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Measurement of processing errors is not performed.
13.3.5. Model assumption error
Not applicable.
T+180
14.1. Timeliness
The data is published according to the terms laid down in the Release Calendar presenting the results of the statistical surveys carried out by the SSO.
14.1.1. Time lag - first result
Time lag until first results = 0.
14.1.2. Time lag - final result
Time lag until first results = 0.
14.2. Punctuality
All data are released according to the deadlines in the Release Calendar and are timely transmitted to Eurostat.
Time lag of releasing = 0 days.
Time lag of submission to Eurostat = 0 days.
14.2.1. Punctuality - delivery and publication
Not applicable.
Environmentally related taxes Accounts are produced at national level and are harmonized with the Regulatons for satelite economic accounts for environment. This ensures cmparability of national data with European data.
Data are comparable od NTES 1 and 2 (Republic of Macedonoa).
15.1. Comparability - geographical
Due to the unity of principles, variables, definitions and classifications used there is a high degree of comparability between EU Member States with regard to the survey’s results.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Time series are available beginning 2010.
The lenth of comparable time series is 12 reference periods.
15.2.1. Length of comparable time series
Time series are available beginning 2010.
The lenth of comparable time series is 10 reference periods.
15.2.2. Comparability - over time detailed
Tax type
Reference period
Reasons for breaks
energy taxes
2010-20121
No breaks
transport taxes
2010-2021
No breaks
pollution taxes
resource taxes
2010-2021
2010-2021
No breaks
15.3. Coherence - cross domain
Data are partially coherent. For environmental taxes calculation data from other sources (SUT Table, excise) are used. From these data with additional processing fot calculation of taxes appropriate indicators are calculated .
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
Not applicable
15.3.2.1. Coherence - National Accounts detailed
Tax type
Discrepancy
Size of discrepancy
Reasons
15.4. Coherence - internal
Internal coherence of data is ensured, data are controlled and analysed withinthe production process.
Data source are excise and Supply Use Table from National accounts department and micro data from Ministry of Finance, as well as data from the public enterprise for state roads.
For energy taxes data ‘Coke and refined petroleum products from SUT table is used as a source.
For pollution taxes the following taxes under appropriate code as a source are used:
Compensation for environmental permits for the import of used products, goods and waste and scrap of lead, ash and residues containing mainly lead, waste and scrap spent primary cells, spent primary batteries and spent electric accumulators
Compensation for environmental permit for the export of parts collected from nature
Compensation for environmental permit for the import of substances that deplete the ozone layer
The fee paid by operators of installations with B integrated environmental permit of the municipality or the City
Compensation paid by operators of installations with the A integrated environmental permit
Ministry of Finance is an administrative source of data.
For transport taxes the following taxes under appropriate code as a source are used:
Reimbursement for use of road or highway, or building their section of road (motorway tax)
Compensation for use on public roads (road tax) for motor vehicles and trailers subject to registration.
Starting from 2018 additional transport taxes were used due to allocation by NACE.
Those are: Revenues from transport aircraft and motor vehicles (Compensation for environmental protection in the registration of motor vehicles and vessels, Communal fee for use of roads by passenger, freight, motor vehicles, buses, special vehicles and motorcycles, which is payable on registration of vehicles)
Revenues generated from fees for landing-lending
The ESA 2010 and Public enterprise for State roads is an administrative source of data.
18.1.1. Source data detailed
Tax Name/ESA Code
Source data for compiling tax revenue by payer
Energy taxes
Coke and refined petroleum products
SUT Table
Transport taxes
Revenues from transport aircraft and motor vehicles/724130 (ESA)
ESA 2010
Compensation for environmental protection in the registration of motor vehicles and vessels/718121 (ESA)
ESA 2010
Communal fee for use of roads by passenger, freight, motor vehicles, buses, special vehicles and motorcycles, which is payable on registration of vehicles/717115 (ESA)
ESA 2010
Revenues generated from fees for landing/723311 (ESA)
ESA 2010
Reimbursement for use of road or highway, or building their section of road (motorway tax)/718211 (ESA)
Compensation for use on public roads (road tax) for motor vehicles and trailers subject to registration/718213 (ESA)
Public enterprise for state roads
Pollution taxes
Compensation for environmental permits for the import of used products, goods and waste and scrap of lead, ash and residues containing mainly lead, waste and scrap spent primary cells, spent primary batteries and spent electric accumulators/718118 (ESA)
Ministry of finance
Compensation for environmental permit for the export of parts collected from nature/718119 (ESA)
Ministry of finance
Compensation for environmental permit for the import of substances that deplete the ozone layer/718120 (ESA)
Ministry of finance
The fee paid by operators of installations with B integrated environmental permit of the municipality or the City/718127 (ESA)
Ministry of finance
Fee for waste management of the municipality or the City/718134 (ESA)
Compensation paid by operators of installations with the A integrated environmental permit/718136 (ESA)
Ministry of finance
Resource taxes
Compensation for environmental protection when logging/718122 (ESA)
ESA 2010
Compensation for nature conservation for shooting of wild animals and gathering wild plants and mushrooms and other forest fruits/718131 (ESA)
ESA 2010
18.2. Frequency of data collection
Annual
18.3. Data collection
Data collection is performed electronically from data bases of administrative sources.
18.4. Data validation
Data validation is done through the entire process of processing and calculation, according to the criteria of output data calculation.
18.5. Data compilation
Data are compiled using data from administrative sources, SUT Table, ESA 2010, Ministry of finance, Public Enterprise for State Roads.
Data compilation
Taxes allocated to
4 categories
64 NACE classes and Households
The starting point for calculations of environmental taxes by economic activity are the Tax statistics of the National accounts, Public Enterprise for State roads Transport statistics.
Energy taxes
Excise duties on oil products: Excise duties on domestic oil derivatives; Excise duties on the imported oil derivatives
Distribution of excise duties (ESA/D. 214)
Product - Coke and refined petroleum products
Structure of consumption of fuels by industries
Distribution of excise by industries based to SUT Table (USE )(NACE.rev.2 –A*64 industry classification)
Households
Non-residents
Transport taxes
Compensation for environmental protection in the registration of motor vehicles and vessels (D. 29)
Data are available from Tax statistics of the National accounts
Number of vehicles in freight transport (legal entities) - data are available from Database of the Ministry of Interior comprising data on registration of motor vehicles
Structure of vehicles by NACE A*64 industry classification
Reimbursement for use of road or highway, or building their section of road (motorway tax)
Compensation for use on public roads (road tax) for motor vehicles and trailers subject to registration Data are available from Database of Public enterprise for state roads
Revenues generated from fees for landing-lending
Tax revenue was assigned to NACE division 51
Pollution taxes
Micro data on paid taxes (data available from the Ministry of finance)
Data on compensations in D.214 and D. 29
Distribution of micro data by NACE A*64 industry classification
Resource taxes
Data available from tax statistics
18.5.1. Imputation - rate
Imputation of units = 0%.
Imputation of topics = 0%.
18.5.2. Use of imputation methods
Tax type
Reference years
Method for breaking down revenue to payer
Transport taxes
2015, 2016, 2017, 2018, 2019, 2020
Data are received according to payment bil of the payerl
Energy taxes
2015, 2016, 2017, 2018, 2019, 2020, 2021
Distribution of excise from the raw for Coke and refined petroleum products from SUT table. Then the Share of IC, Share of HFCE, non-residents are calculated. Excise paid by IC is calculated by Share of IC * Excise Total. Excise paid by households is calculated by Share of HFCE * Excise Total. Excise paid by non-residents is calculated by non-residents (Share of HFCE) * Excise paid by households. Then the Structure of consumption of fuels by industries is MADE by NACE Rev.2.
Pollution Taxes
2015, 2016, 2017,2018, 2019, 2020, 2021
According to payment account from the Ministry of Finance, then distribution by economic activity, households (physical persons) and not allocated.
Calculated total not distributed by NACE
18.5.3. Compilation of estimations
Energy taxes
Distribution_of_excise_IC_H
Total intermediate consumption at purchasers' prices for Coke and refined petroleum products - (BY SUT)
Final consumption expenditure by households for Coke and refined petroleum products -(BY SUT)
Total use at purchasers' prices - (BY SUT)
Calculation of
Share of IC
Share of HFCE
of which non-residents
Excise_total (od tabela za akcizi)
Excise paid by IC
Excise paid by Households
of which:excise paid by non-residents
Structure_of_IC
Distribution by sectors 01-96 (NACE Rev.2)
Resource taxes
Distribution by sectors 01-96 for codes
Pollution taxes
718118
718120
718127
718134
718136
Transport taxes
718121
718211
718212
718213
Total
Calculated total taxes not distributed by NACE
Resource taxes
718122
718131
Total
Calculated total taxes not distributed by NACE
18.5.4. Compilation of revenue payable by non-residents
Non residents>Final consumption expenditure by households мултиплиед (Purchases on the domestic territory by non-residents ) * (-1)/ Final consumption expenditure by households (Total intermediate consumption by industries at purchasers' prices).
Distribution of excise > :excise paid by non-residents = non-residents * Excise paid by Households
18.5.5. Compilation of revenue broken down by payer for years before 2008
Not applicable
18.6. Adjustment
Not applicable, no time series and seasonal adjustment of data is made.
18.6.1. Seasonal adjustment
Not applicable, no seasonal adjustment of data is made.
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.
24 April 2025
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).
Economic units that have paid environmental taxes.
All economic units that have paid environmental taxes.
NTES 1 and 2 (Republic of North Macedonia)
Total for the country and by NACE Rev.2. / A11, sector households and non-residents.
Calendar year 2022 - final data.
Calendar year 2023 - preliminary (estimated data) for energy taxes.
Data accuracy is ensured by working on data comparisons and analysis before dissemination.
Million denars (MKD)
Data are compiled using data from administrative sources, SUT Table, ESA 2010, Ministry of finance, Public Enterprise for State Roads.
Data compilation
Taxes allocated to
4 categories
64 NACE classes and Households
The starting point for calculations of environmental taxes by economic activity are the Tax statistics of the National accounts, Public Enterprise for State roads Transport statistics.
Energy taxes
Excise duties on oil products: Excise duties on domestic oil derivatives; Excise duties on the imported oil derivatives
Distribution of excise duties (ESA/D. 214)
Product - Coke and refined petroleum products
Structure of consumption of fuels by industries
Distribution of excise by industries based to SUT Table (USE )(NACE.rev.2 –A*64 industry classification)
Households
Non-residents
Transport taxes
Compensation for environmental protection in the registration of motor vehicles and vessels (D. 29)
Data are available from Tax statistics of the National accounts
Number of vehicles in freight transport (legal entities) - data are available from Database of the Ministry of Interior comprising data on registration of motor vehicles
Structure of vehicles by NACE A*64 industry classification
Reimbursement for use of road or highway, or building their section of road (motorway tax)
Compensation for use on public roads (road tax) for motor vehicles and trailers subject to registration Data are available from Database of Public enterprise for state roads
Revenues generated from fees for landing-lending
Tax revenue was assigned to NACE division 51
Pollution taxes
Micro data on paid taxes (data available from the Ministry of finance)
Data on compensations in D.214 and D. 29
Distribution of micro data by NACE A*64 industry classification
Resource taxes
Data available from tax statistics
Data source are excise and Supply Use Table from National accounts department and micro data from Ministry of Finance, as well as data from the public enterprise for state roads.
For energy taxes data ‘Coke and refined petroleum products from SUT table is used as a source.
For pollution taxes the following taxes under appropriate code as a source are used:
Compensation for environmental permits for the import of used products, goods and waste and scrap of lead, ash and residues containing mainly lead, waste and scrap spent primary cells, spent primary batteries and spent electric accumulators
Compensation for environmental permit for the export of parts collected from nature
Compensation for environmental permit for the import of substances that deplete the ozone layer
The fee paid by operators of installations with B integrated environmental permit of the municipality or the City
Compensation paid by operators of installations with the A integrated environmental permit
Ministry of Finance is an administrative source of data.
For transport taxes the following taxes under appropriate code as a source are used:
Reimbursement for use of road or highway, or building their section of road (motorway tax)
Compensation for use on public roads (road tax) for motor vehicles and trailers subject to registration.
Starting from 2018 additional transport taxes were used due to allocation by NACE.
Those are: Revenues from transport aircraft and motor vehicles (Compensation for environmental protection in the registration of motor vehicles and vessels, Communal fee for use of roads by passenger, freight, motor vehicles, buses, special vehicles and motorcycles, which is payable on registration of vehicles)
Revenues generated from fees for landing-lending
The ESA 2010 and Public enterprise for State roads is an administrative source of data.
Annual
The data is published according to the terms laid down in the Release Calendar presenting the results of the statistical surveys carried out by the SSO.
Due to the unity of principles, variables, definitions and classifications used there is a high degree of comparability between EU Member States with regard to the survey’s results.
Time series are available beginning 2010.
The lenth of comparable time series is 12 reference periods.
