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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 Norway |
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1.2. Contact organisation unit | Divison for national accounts |
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1.5. Contact mail address | Postal adress: Postboks 2633 St. Hanshaugen
Visiting address: Akersveien 26 |
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2.1. Metadata last certified | 22/04/2024 | ||
2.2. Metadata last posted | 22/04/2024 | ||
2.3. Metadata last update | 22/04/2024 |
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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 | |||
Norway |
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3.8. Coverage - Time | |||
2008-2022 |
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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 | |||
The Statisics Act states the following; § 2-6. The publication of informationInformation collected in accordance with any prescribed obligation to provide information, or which is given voluntarily, shall under no circumstances be published in such a way that it may be traced back to the supplier of any data or to any other identifiable individual to the detriment of the person concerned, or to the unreasonable detriment of the latter if the supplier of the data or the individual is an undertaking of the kind mentioned in § 5-1 third paragraph[1] or a public organisation. https://www.ssb.no/en/omssb/lover-og-prinsipper/lover-og-prinsipper/the-statistics-act-of-1989 |
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7.2. Confidentiality - data treatment | |||
When an issue of confidensiality occures, the rule of aggregation is applied, i.e. the an enterprise could be identified in an industry, this industry is aggregated with a related industry. |
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8.1. Release calendar | |||
The national data on environmental related taxes are relased in the end of September, a few days before raporting to Eurostat. In 2022, the statistics was published on Semptember 29th. The release is announced in Statistics Norway calender: https://www.ssb.no/en/kalender. |
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8.2. Release calendar access | |||
https://www.ssb.no/en/kalender The statistics is also announced on the statstics own page: https://www.ssb.no/en/miljovirk |
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8.3. Release policy - user access | |||
No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 08:00 am. Prior to this, a minimum of three months' advance notice is given in the Statistics Release Calendar. This is one of Statistics Norway’s key principles for ensuring that all users are treated equally. |
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See concept 8.1 |
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10.1. Dissemination format - News release | |||
The release of new figures on environmental taxes is often accompanied by an article describing the figures https://www.ssb.no/natur-og-miljo/artikler-og-publikasjoner/sterk-okning-i-miljoavgiftene (in Norwegian). |
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10.2. Dissemination format - Publications | |||
www.ssb.no/en/miljovirk |
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10.3. Dissemination format - online database | |||
The data on environmental taxes are published in Statistics Norways StatBank: |
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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 | |||
Not applicable |
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10.5.1. Metadata - consultations | |||
Not applicable. |
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10.6. Documentation on methodology | |||
Yes, a documentation is available, but only in Norwegian; https://www.ssb.no/natur-og-miljo/artikler-og-publikasjoner/miljookonomiske-virkemidler |
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
No. |
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11.1. Quality assurance | |||
The environmental taxes are a product from the national accounts system, and therefore are cheched in accordance with other national accounts data. The allocation by industry is compared to the industry allocation in the physical energy accounts. |
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11.2. Quality management - assessment | |||
Yes, the environmental accounts team have close coolaboration with the national accounts team and delivers input to the national account on product levied with taxes and industries exempted from the taxes. |
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12.1. Relevance - User Needs | |||
Figures for environmental economic instruments are mainly used for: |
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12.2. Relevance - User Satisfaction | |||
Not applicable. |
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12.3. Completeness | |||
Statistics Norway does not report figures for non-residents. At the present, this data are not available in the Norwegian national accounts. There are no plans at the present to develop figures on this. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
General comments: |
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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 | |||
- |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
The data is available between T-18 and T-20 months after the referance period. |
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14.1.1. Time lag - first result | |||
First estimates are available only a few days before the release and reporting to Eurostat. This is because final figures in the national accounts are not available until the end of august, T-20 months after the referanse period. Time is then needed to ensure quality and assemble the data in the correct format. |
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14.1.2. Time lag - final result | |||
The main data source, the national accounts data are made available in the end of august. |
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14.2. Punctuality | |||
Norway transmitted the data to Eurostat on 30.04.2024, covering the years 2008 – 2022. |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||||||||||
Not applicable |
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15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||||||
Not applicable. |
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15.2. Comparability - over time | ||||||||||||||||||||
See 15.2.1 |
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15.2.1. Length of comparable time series | ||||||||||||||||||||
Comparable time series are 2008-2022 |
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15.2.2. Comparability - over time detailed | ||||||||||||||||||||
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15.3. Coherence - cross domain | ||||||||||||||||||||
Yes, the data is in line with the national accounts data. It is also consistent with NTL as they use the same data source, with the exception of some areas like emission permits (where NTL and ETEA uses different methods*). *: See chapter 6.5 here for more info: https://ec.europa.eu/eurostat/documents/3859598/16029761/KS-GQ-23-002-EN-N.pdf/77a75b07-61c3-7d34-5243-70d09bc00e44?version=3.0&t=1677163672121 |
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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 | ||||||||||||||||||||
The environmentally related taxes by industries are compiled as an integrated part of the national accounts balancing procedure. Specific input-files are produced in order to identify those taxes in the national accounts database that are to be defined as environmentally related ones. |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||||||
No |
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About 0,3 FTE is used to produce the environmental tax statistics |
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17.1. Data revision - policy | |||
The environmental relatedly taxes by economic activities are compiled in an integrated system together with the national accounts figures. This means that, if revisions have been undertaken in national accounts figures, the environmentally related taxes by economic activities are also revised. |
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17.2. Data revision - practice | |||
Se 17.2.1 and 17.2.2. |
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17.2.1. Data revision - average size | |||
2020: The distributions of the petrol tax, the diesel tax, the CO2 tax and the tax on mineral oils are from this years reporting based on the physical energy accounts. The revisions are applied for all years (2008-2018). 2021: the distributions of the petrol tax, the diesel tax, the CO2 tax and the tax on mineral oils are revised due to revisions in the energy accounts for the years 2008-2018. 2022: the distributions of the petrol tax, the diesel tax, the CO2 tax and the tax on mineral oils are revised due to revisions in the energy accounts for the years 2008-2021.
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17.2.2. Status of data | |||
The figures can be considered as final. |
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18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||
The data is based on administrative data mainly from the national accounts. Description of the methods and sources used to allocate the tax revenues to the tax payers: - references to chapters and posts in the fiscal accounts and governmental funds for all taxes defined as other taxes on production. - references to codes usable in the national account system - a distribution of the different taxes by industries total sum for each tax and divided by industries
The distribution of the different taxes by industries is done by the division for national accounts and the division for government finances. For a majority of the taxes, the distribution by industries is updated annually using supporting statistics and/or information published by Statistics Norway or other organisations. However, there is no information about what taxes are regarded as environmental ones. As part of the 2008 Eurostat grants an evaluation of the 2005 (final national account figures) data for other taxes on production was undertaken in order to develop a method to identify the environmental taxes. This method is described in Næss and Smith, 2009 and is used in order to identify the environmentally related taxes, classify them according to the Eurostat tax categories and to classify them according to NACE rev.1. b) Compilation of environmentally related taxes on products: The input data for taxes on products are divided into two main groups: 1) The total value of the taxes on products divided by the products levied with a tax. Due to changes in the tax system from year to year, it is not possible to use the same input files for the whole time series back to 1998. Input files have to be specific prepared for each year. The method allows for the total revenues for each of the taxes on products to be allocated to the different products charged with these taxes. The result is input-files listing: Tax X products X tax in mill NOK. The industries exempted from tax when using a charged product are defined in an input-file listing Ytart X products X exempted industries X 0. Zero indicates that nothing of the mentioned industries’ use of the catalogues corresponding product is part of the proportional distribution of the tax levied on this product.
“Catalogue for Other taxes on production”
Two input-files are produced for the environmentally related taxes on products, and consists of the following:
“S-catalogues” “U-catalogues” The “U-catalogues” are showing the industries exempted from tax (subsidy) when using a charged product. For each tax listed in the “S-catalogues” and “U-catalogue” have been produced. Three coding files are produced as general information relevant for all work with the environmentally related taxes: The taxes on products (D.21) included are the following: Petrol tax Other taxes on production (D.29): Annual weight based tax on motor vehicles Natural resource tax |
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||
Annexes: Source data detailed. |
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||
Other taxes on production is available in June T-18 months. Taxes on products are available when the final national accounts data are ready, T-21 months. |
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18.3. Data collection | |||||||||||||||||||||||||||||||||||||||||||||
Data from the Norwegian Tax Administration is collected on detailed level for spesified taxes. This is first of all used to allocate the tax to different products in the national accounts. In addition, detailed data on the motor vehicle registration tax is collected. This is mostly used for national purposes to extract the CO2 and NOx share of the tax. From the Norwegian Environment Agency, data on emission permits per enterprise is collected to impute the tax on emission permits. |
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18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||
The data is validated through checks with other data sources as the physical energy accounts and other areas of the national accounts. |
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18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||
Description of the methods and sources used to allocate the tax revenues to the tax payers: - references to chapters and posts in the fiscal accounts and governmental funds for all taxes defined as other taxes on production. - references to codes usable in the national account system - a distribution of the different taxes by industries total sum for each tax and divided by industries
The distribution of the different taxes by industries is done by the division for national accounts and the division for government finances. For a majority of the taxes, the distribution by industries is updated annually using supporting statistics and/or information published by Statistics Norway or other organisations. However, there is no information about what taxes are regarded as environmental ones. As part of the 2008 Eurostat grants an evaluation of the 2005 (final national account figures) data for other taxes on production was undertaken in order to develop a method to identify the environmental taxes. This method is described in Næss and Smith, 2009 and is used in order to identify the environmentally related taxes, classify them according to the Eurostat tax categories and to classify them according to NACE rev.1. b) Compilation of environmentally related taxes on products: The input data for taxes on products are divided into two main groups: 1) The total value of the taxes on products divided by the products levied with a tax. Due to changes in the tax system from year to year, it is not possible to use the same input files for the whole time series back to 1998. Input files have to be specific prepared for each year. The method allows for the total revenues for each of the taxes on products to be allocated to the different products charged with these taxes. The result is input-files listing: Tax X products X tax in mill NOK. The industries exempted from tax when using a charged product are defined in an input-file listing Ytart X products X exempted industries X 0. Zero indicates that nothing of the mentioned industries’ use of the catalogues corresponding product is part of the proportional distribution of the tax levied on this product.
“Catalogue for Other taxes on production”
Two input-files are produced for the environmentally related taxes on products, and consists of the following:
“S-catalogues” “U-catalogues” The “U-catalogues” are showing the industries exempted from tax (subsidy) when using a charged product. For each tax listed in the “S-catalogues” and “U-catalogue” have been produced. Three coding files are produced as general information relevant for all work with the environmentally related taxes: |
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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 | |||||||||||||||||||||||||||||||||||||||||||||
See 18.5 |
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18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||||||||||||||||
No data has been compiled for revenue payable by non-residents. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||
There are no plans to calculate data for the years before 2008 in NACE rev 2. Data in NACE rev 1 does not exist according to the latest revision of the national accounts. |
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18.6. Adjustment | |||||||||||||||||||||||||||||||||||||||||||||
Not applicable |
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18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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2022: ETS: Figures for air transport are only reported for the years 2014 and 2015, in addition to the year 2020. We will present figures for the years 2013 and forwards at the next main revision to be consistent with NTL. |
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