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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 Poland |
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1.2. Contact organisation unit | Agriculture and Environment Department |
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1.5. Contact mail address |
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2.1. Metadata last certified | 08/03/2024 | ||
2.2. Metadata last posted | 08/03/2024 | ||
2.3. Metadata last update | 08/03/2024 |
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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 six reporting tables: 1. energy taxes, 2. CO2 taxes ETS, 3. CO2 taxes other, 4. transport taxes, 5. pollution taxes, 6. 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: |
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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 | |||
Poland |
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3.8. Coverage - Time | |||
Data transmitted for 2003-2022. |
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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 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts, as amended. 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 legal base concerning issues related to statistical confidentiality is Law on Public Statistics from 29 June 1995, with later amendments. Internal Policy no. 32 of the President of Statistics Poland from 4 December 2020 covers instructions how to preserve statistical confidentiality. |
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7.2. Confidentiality - data treatment | |||
According to Internal Policy no. 32 of the President of Statistics Poland it shall not be allowed to publish statistical data which can be related to, and used to identify, a specific natural person, or any statistical information and data characterising economic and financial results of entities of the national economy conducting business activity, if a given aggregation comprises less than three entities, or the share of a given entity in a certain compilation is higher than three-fourths of the whole. All recommendations are always applied. |
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8.1. Release calendar | |||
The website and statistical data bases are the most important forms of sharing the statistical results. Statistics Poland publishes statistical data significant to the national strategies, plans and other documents, which also answer the needs of the ordinary users. Statistics Poland in years 2016-2018 (December) published, on Statistics Poland’s website, information note (in Polish) titled “Rachunki ekonomiczne środowiska” (“Environmental economic accounts”) containing information about AEA, MFA and TAXES (https://stat.gov.pl/obszary-tematyczne/srodowisko-energia/srodowisko/rachunki-ekonomiczne-srodowiska,7,3.html). Since 2019 Statistics Poland has published above mentioned information in publication "Economics aspects of environmental protection (https://stat.gov.pl/en/topics/environment-energy/environment/economic-aspects-of-environmental-protection-2023,4,5.html).
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8.2. Release calendar access | |||
Actual and archive release schedules are available at the Statistics Poland website: https://stat.gov.pl/en/questions-and-orders/editorial-title-plan-of-the-statisics-poland-and-rso/ |
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8.3. Release policy - user access | |||
More detailed information are available upon request from interested users. The users have access to The Release Schedule prepared for a given year. Statistics Poland handles orders for statistical data, and it forwards applications to the relevant departments. The request is analyzed, the scope of data verified in terms of compliance with statistical confidentiality. |
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The frequency, a scope and form of data publication is determined by the Statistical Survey Programme of Official Statistics (PBSSP) which is consulted with the users. The PBSSP is approved every year by the Council of Minister. |
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10.1. Dissemination format - News release | |||
Since 2019 the data has been disseminated in the annual publication (pdf and Excel format). |
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10.2. Dissemination format - Publications | |||
Since 2019 the data has been disseminated in the annual publication “Economic aspects of environmental protection”. |
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10.3. Dissemination format - online database | |||
Since 2019 the data has been disseminated in the annual publication “Economic aspects of environmental protection”. (also Excel format). |
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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 | |||
Some of aggregated environmental tax revenues or fees (e.g. product fees) are disseminated in the annual publication of the Statistics Poland called “Economic aspects of environmental protection”. |
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10.5.1. Metadata - consultations | |||
Not applicable. |
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10.6. Documentation on methodology | |||
The compilation methodology of module for TAXES was developed under the project European Environmental Economic Accounts: Module for Environmental Taxes, carried out within the grant agreement NO. 50904.2011.005-2011.301. The methodology has been still developed. |
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
Any additional national descriptions of the measures to assure the quality have not been elaborated yet. Generally the statistical products are monitored based on the procedures contained in the Internal Policy no 35 of the President of Statistics Poland from 28 December 2011. The quality reports, quality measures, control lists, quality reviews exist there. |
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11.1. Quality assurance | |||
A detailed general description of the standard quality reviews is quoted from the Vademecum of Quality in Official Statistics. The priorities for the assessment of quality process can be determined at the stage of planning of the quality review for each individual survey, including its specificity and current needs. Generally the statistical products are monitored based on the procedures contained in the Internal Policy no 35 of the President of Statistics Poland from 28 December 2011. The quality reports, quality measures, control lists, quality reviews exist there. |
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11.2. Quality management - assessment | |||
Data collection process is programmed in the way that collected data should be of the appropriate accuracy (which is possible to achieve for reporting units, but at the same time resulting from legal regulations and corresponding to the users’ needs). Statistics Poland makes every effort to ensure that statistical data are not affected by errors, especially resulting from factual issues. |
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12.1. Relevance - User Needs | |||
Statistics Poland takes into account the needs of users by initiating new publications as well as by raising and development of employees competences. |
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12.2. Relevance - User Satisfaction | |||
Not applicable. |
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12.3. Completeness | |||
The data is complet. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
There was revision in the data (for 2018-2021) from previous transmission. The revision of data was mainly due to the updating of data by the National Accounts (2020-2021 for majority of values), additional revision was carried out for main categories due to identifying other environmentally related payments to government (fees and charges) for years 2018-2021. |
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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 | |||
Small |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
2 years (n-2) |
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14.1.1. Time lag - first result | |||
1.5 year |
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14.1.2. Time lag - final result | |||
2 years |
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14.2. Punctuality | |||
Every data is transmitted and published on time. |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||
All statistics 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 | ||||||||||||
All statistics are comparable over time. |
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15.2.1. Length of comparable time series | ||||||||||||
Length of comparable time series since 2003. |
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15.2.2. Comparability - over time detailed | ||||||||||||
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15.3. Coherence - cross domain | ||||||||||||
We liaise with national accounts to ensure that all environmental taxes are properly listed and classified in the NTL and are coherent with ETEA data. |
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15.3.1. Coherence - sub annual and annual statistics | ||||||||||||
100% |
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15.3.2. Coherence - National Accounts | ||||||||||||
100% |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||
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15.4. Coherence - internal | ||||||||||||
100% |
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0.5 |
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17.1. Data revision - policy | |||
Every year, during new data transmission data is reviewed. The revision of data is due to the updating of data by the NA (2020-2021 for majority of values). Additional revision was carried out for main categories due to identifying other environmentally related payments to government (fees and charges) for years 2018-2021. |
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17.2. Data revision - practice | |||
See point 17.1. |
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17.2.1. Data revision - average size | |||
There was a revision of data (for 2018-2021) from the previous transmission. |
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17.2.2. Status of data | |||
The transmitted data is final. |
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18.1. Source data | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The data set based on a official data from NA. |
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18.1.1. Source data detailed | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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18.2. Frequency of data collection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Every July we ask NA to provide the data that we need to use as a key to broken down environmental taxes by A*64. Usually we receive data after one month. |
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18.3. Data collection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See above. |
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18.4. Data validation | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Statistics Poland checks the quality of data at the collection stage. High quality is ensured at all levels of statistical production. |
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18.5. Data compilation | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The environmental tax amounts are disaggregated mainly by means of the structures established on the basis of the National Accounts data concerning the Use (Intermediate Consumption) and the investment outlays in the national economy on the means of transport and buildings and structures. If the data is not available for the last year, e.g. from SUT, data from the previous year is used to make estimates. The values concerning the relevant balance sheet groups or divisions from the SUT, presented according to the sections and divisions of NACE Rev. 2, are placed, following their transposition, in the appropriate columns in the working calculation files. They serve as the basis for establishing the structures (weights) used to disaggregate the actual tax amounts. Similar steps are taken with respect to the data concerning investment outlays in the national economy. In the case of several items, the tax amounts disaggregation is a two-stage process. The initial stage entails distributing the tax amounts between households and other divisions of NACE Rev. 2 in total, using the appropriate balance sheet groups or divisions from the SUT. The disaggregation structure is established on the basis of two figures, i.e. the final demand – household consumption and the gross capital formation – gross outlays on fixed assets. The total value obtained for all divisions of NACE Rev. 2 is then disaggregated using the structures based on the investment outlays in the national economy. |
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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 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In case of the data is not available for the last year, e.g. from SUT, data from the previous year are used to make estimates. |
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18.5.4. Compilation of revenue payable by non-residents | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The tax payable by non-residents is estimated on the basis of the SUT ratios. When the tables are not available or not compiled, the latest SUT ratios are used for the set of years. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Under project (Grant agreement No. 05121.2017.002-2017.529), Statistics Poland has extended the time series for environmental taxes by years not covered by obligatory reporting under the Regulation 691/2011 and not yet reported by Statistics Poland, i.e. the years 2003-2007. |
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18.6. Adjustment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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18.6.1. Seasonal adjustment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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