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.
Statistical Office of the Republic of Serbia (SORS)
1.2. Contact organisation unit
Environmental statistics and accounts division
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
5 Milana Rakica st. Belgrade, Serbia
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
2.1. Metadata last certified
4 August 2025
2.2. Metadata last posted
4 August 2025
2.3. Metadata last update
4 August 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)
*SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0.
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.
SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0.
3.4. Statistical concepts and definitions
Only payments that are identified as taxes in the national accounts can be environmental taxes whereas other types of payments to government are not considered environmental taxes.
Definition of an environmental tax by mentioned statistical guide: "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". The list of environmental tax bases is available via mentioned statistical guide (see the link).
Value added type tax (VAT) is excluded from the definition of environmental taxes.
Energy taxes (including fuel for transport)
This category includes taxes on energy production and on energy products used for both transport and stationary purposes. The most important energy products for transport purposes are petrol and diesel.
Transport taxes (excluding fuel for transport)
This category mainly includes taxes related to the ownership and use of motor vehicles.
Pollution taxes
This category includes taxes on measured or estimated emissions to air and water, management of solid waste.
Resource taxes
This category includes taxes linked to the extraction or to the use of natural resources, such as water, forests, wild flora and fauna, etc., as these activities deplete natural resources.
Taxes on land are excluded from scope.
3.5. Statistical unit
Data refer to environmental taxes collected by the government and paid by the different taxpayers.
Taxes and institutional units who paid taxes are defined by ESA2010.
3.6. Statistical population
The target population are all production sectors by NACE and households as consumers.
SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0.
3.7. Reference area
The Republic of Serbia.
3.8. Coverage - Time
2008 - 2023
3.9. Base period
Not applicable.
Million National Currency (MNAC)
Million of RSD
The data refer to the calendar years.
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.
in statistical releases and publications (Publikacije).
The results of official statistics are available at the same time to all users on impartial basis; any privileged access by external users before their release is not allowed.
The SORS quality management system is relied on the Serbian official statistics mission and vision, as well as on the European Statistics Code of Practice – CoP and the Total Quality Management – TQM principles, which together make the common quality framework of the European Statistical System (ESS).
The key users of Environmental taxes are the state institutions (Ministries, agencies etc), other national users (environmental analysts, non-government organizations, students, general public etc.), EU and international institutions.
12.2. Relevance - User Satisfaction
On biennial basis (once in two years), by the means of web interview, implemented is the User Satisfaction Survey. The survey results are available at SORS website: Sistem upravljanja kvalitetom.
12.3. Completeness
The data are updated up to 2023.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
The quality of the accounts is only as good as the quality of the underlying basic statistics.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
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
Not applicable.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
Data are available with a timeliness of T+16 months after the end of the reference year.
14.1.1. Time lag - first result
Data are available with a timeliness of T+16 months after the end of the reference year.
14.1.2. Time lag - final result
Data are available with a timeliness of T+16 months after the end of the reference year.
The methodology of the survey on EТEA allows reporting according to the rules of the European environmetal economic accounts Regulation No. 691/2011/ EC and geographical comparability with the data of the countries of the European Union.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
The data are comparable and available from 2008 onwards.
15.2.1. Length of comparable time series
2008-2023
15.2.2. Comparability - over time detailed
Tax type
Reference period
Reasons for breaks
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
15.3. Coherence - cross domain
Not applicable.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
There are differences in pollution taxes and resource taxes with NTL.
15.3.2.1. Coherence - National Accounts detailed
Tax type
Discrepancy
Size of discrepancy
Reasons
Environmental protection fee and improvement fee
In the NTL was marked with sign P but it is not considered as environmental and therefor not on a list of SORS environmental taxes
Fees for protection, using and improving beneficals impact of forests
In the NTL was marked with sign RS but it is not considered as environmental and therefor not on a list of SORS environmental taxes
Fee for using water goods and airspace
Marked with sign P, are represented amounts for three separete taxes, belonging to three environmental tax categories: Resourse tax - Fee for the use of water goods, Transport taxes - Charge for using air space, Pollution taxe - Fee for the dropped water.
15.4. Coherence - internal
Not applicable.
Not applicable.
17.1. Data revision - policy
The SORS general revision policy constitutes the global frame ensuring that each statistical domain shall define its own revision policy in compliance with its specific nature.
The general SORS revision policy determines:
general rules of revisions of the published data,
forms of informing users as regards the possible causes of revisions,
Data on pollution taxes for 2021 have been revised. Since the deadline for sending the questionnaire was moved to April, the data used in the calculation were not available for 2021.
17.2.1. Data revision - average size
Not applicable.
17.2.2. Status of data
The data is considered as final.
18.1. Source data
The environmental taxes are based on data from administrative and statistical sources.
18.1.1. Source data detailed
Tax Name/ESA Code
Source data for compiling tax revenue by payer
Energy taxes
Excise duties on imported oil derviatives
NTL
Excise duty on import of the additives and extenders for fuel
NTL
Excise duties on biofuels and bio liquids from imports
NTL
Excise duties on domestic oil derviatives
NTL
Excise duty on import of the additives and extenders for fuel
NTL
Excise tax on electricity consumption
NTL
Transport taxes
Taxes on motor vehicles paid by individuals
NTL
Taxes on motor vehicles
NTL
Taxes on use of boats
NTL
Taxes on use of aircraft
NTL
Fee for irregular transport on public road
NTL
Pollution taxes
Pollution fee
Treasury administration (Ministry of finance)
Fee for substances that pollute air
Treasury administration (Ministry of finance)
Fee for emission SO2 , NO2 and disposed waste
Treasury administration (Ministry of finance)
Fee for water protection
Treasury administration (Ministry of finance)
Fee for products that after using become special waste streams
Treasury administration (Ministry of finance)
Fee for placing packaging on the market
Treasury administration (Ministry of finance)
Fee for the dropped water
Treasury administration (Ministry of finance)
Resource taxes
Fee for water use
NTL
Fee for the use of water goods
Treasury administration (Ministry of finance)
Hunting licence fee
NTL
18.2. Frequency of data collection
Annual.
18.3. Data collection
Data are taken from administrative and statistical sources.
18.4. Data validation
Validation of data is done during the entire data processing from input to final results.
18.5. Data compilation
Since National accounts in SORS, have not established the SUT (in the period of performing these calculations), the most recommended approach could not be used. SORS also worked on exploring the possibility to apply the following approach for the allocating environmental tax revenues to paying activities: direct allocation based on micro data from the fiscal administrations about tax payers for each environmental tax separately. This approach could not be used also. Identification of potential data sources for the purposes of allocation tax revenues for the producers, as entities paying the tax, on a breakdown by hierarchical classification of economic activities, NACE rev.2 (A*64 aggregation level as set out in ESA 95) required focusing on analysing an approach based on direct allocation of the revenues using data about the tax bases (energy consumption data, waste disposal data, water usage data etc.). This approach demanded contacting different producers of statistical data as well as administrative sources. Individual methods, for breaking down every environmental tax according to NACE Rev 2. and Households are described at 18.5.2.
Energy taxes:
Excise duties on oil products: Excise duties on domestic oil derivatives; Excise duties on the imported oil derivatives.
Allocation of Excise duties on oil products was done from the aspect of who used the taxed fuel - in which economic activity the fuel was used or used by households. Main inputs for estimation of the quantity of fuel excise duty paid by economic activities and by households are:
Data on intermediate consumption for NACE 19.20 Coke and refined products, estimation done on the basis of data from 2011 survey (pilot) on the Structure of operational income and costs of non-financial business enterprises and other legal entities;
Data from IEA/Eurostat questionnaires (Regulation No. 1099/2008).
Excise tax on electricity consumption
This tax was introduced in 2015. As a primary data source, data from Balance of electricity were used for allocation to Nace divisions and households.
Transport taxes:
Taxes on the use of motor vehicles
Model for distributing these tax revenues across the economic activities is based on administrative data source. As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles. On the basis of data on registration of motor vehicles, households and economic activity shares were calculated first.
Tax on the use of aircraft (and spacecraft); Charge for using air space - Tax revenue was assigned to NACE division 51, for both.
Tax on the use of boats- assigned to the category Not allocated. Since contribution to the total transport taxes is around 0,4% this allocation approach did not have any consequences on total results.
Fee for irregular transport on public road: As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles.
Pollution and resource taxes
Common problem for number of fees/taxes belonging to this group is that Treasury administration (Ministry of finance) provided SORS with the information that it is not possible to get data on how much is paid separately for specific tax/fee. Consequently, in the NTL are presented amounts for those cases in total, as one figure (one amount of tax/fee includes two individual fees). Examples of cases when a tax includes more different tax bases but the revenue data is available for the total are: Fee for emissions of SO2, NO2, dust and particles, and disposed waste, Fee for Ozone depleting substances and Fee for plastic bags.
For the reason of inability to access the revenue part received for the above-mentioned cases, for calculating experimental data, SORS decided to split the revenue into two equal parts and apply different methods for allocation.
Fee for emissions of SO2, NO2, dust and particles, and disposed waste.
Separate allocation method was applied since this is one of the cases when a revenue fee relates to two individual fees.
Fee for emissions of SO2, NO2, dust and particles
Air emission account was used as a basis for revenue distribution for this part of fee. In consideration was taken distribution on NACE divisions and households of following pollutants: SO2, NO2, Pm2.5 and Pm10.
Disposed waste
As a primary data source, data from survey conducted in the environmental statistical division are used. Method for allocating to NACE divisions is based on the information on generated waste available from the annual Survey on waste generation, which for 2016 content all NACE section (A-S) and households.
Environmental pollution fee
Since this fee relates only to vehicles registered (paid when registration is performed) in a particular year SORS applied the same method used for allocating transport taxes and it is based on data on registration of motor vehicles.
Fee for Ozone depleting substances and Fee for plastic bags
Share of revenue collected on the basis of this fee, in total environmental tax revenue, is among the lowest one (after Tax on the use of aircraft). In average it is around 0.009% in total tax revenue for the observed period.
Fee for Ozone depleting substances
Data for this fee were broken down by economic branches on the basis of Gross fixed capital formation (GFCF) data. Structure for GFCF data related on NACE division 27 was used as inputs. Only data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure was used as inputs for this allocation model. As inputs used for estimation for households, as entities paying the taxes, following was used: Household final consumption expenditure (HFCE) - on related products containing ozone depleting substances.
Fee for plastic bags
In the absence of sufficiently reliable data source that could enable to access the part paid by households and part paid by industries and conducting of appropriate allocation to tax payers, total revenue was put in the category “Not allocated”. Since, in comparison to other, small amount is collected on the basis of this fee (0,005% in total environmental tax revenue) this allocation approach did not have any consequences on total results.
Fee for the dropped water.
As primary data sources, environmental statistics data and economic data (national accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution and Survey on urban wastewater. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.
Fee for products that after using become special waste streams
For the allocation a different aspects had to be taken into account due to the fact that products that after using become special waste streams, relate to six groups of products which inside comprise a number of products. Separate approach had to be applied. For the allocation purposes, they were grouped as follows: first group - tires, batteries, oils and motor vehicles, second group - products that contain asbestos, and third group - electrical and electronic products. Revenue shares for these groups were calculated based on data on value of production and imports. The first group relates to tires, batteries, oils and motor vehicles. Data on registration of motor vehicles were used as allocation key. For products, which contain asbestos, and for electrical products, special approach was applied. For products that contain asbestos, SORS decided to allocate appropriate/belonging share of fee revenue to section Construction.
As for the electrical products, belonging revenue was broken down by economic branches, as well as the share for households was calculated, with the use of following National accounts data:
Households final consumption expenditure (HFCE) on related electrical products;
Gross fixed capital formation (GFCF) –data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure which were used as inputs for this allocation model were replaced.
Fee for the use of water goods.
As primary data sources environmental statistics data and economic data (National accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.
Fee for placing packaging on the market.
Revenue data for this fee is broken down to economic divisions with the use of data from annual Survey on waste generation conducted in the environmental statistical division which served as a primary data sources. As main inputs for allocating model, survey data related to following waste categories, were used: Glass wastes, Paper and cardboard wastes, Plastic wastes, and Wood wastes. Since this survey does not provide data on the section Agriculture and on waste from households’ activities, which are significant waste generators, estimation had to be provided. Consequently, this issue for making estimation was solved in consultation with SORS environmental statistics expert. Experimental data calculation for Households, as entities paying the taxes, are based on the estimation of observed waste categories generated from the Households. In addition, a calculation for section Agriculture, as a paying economic activity, was based on the estimation for observed waste categories generated by Agriculture, which was also done in close cooperation with environmental statistics expert.
Hunting license fee.
Total tax revenue was allocated to households, as entity paying the taxes.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
Tax type
Reference years
Method for breaking down revenue to payer
Excise duties on oil products: Excise duties on domestic oil derivatives; Excise duties on the imported oil derivatives.
2023
Allocation of Excise duties on oil products was done from the aspect of who used the taxed fuel - in which economic activity the fuel was used or used by households. Main inputs for estimation of the quantity of fuel excise duty paid by economic activities and by households are:
1. Data on intermediate consumption for NACE 19.20 Coke and refined products, estimation done on the basis of data from 2011 survey (pilot) on the Structure of operational income and costs of non-financial business enterprises and other legal entities;
2. Data from IEA/Eurostat questionnaires (Regulation No. 1099/2008).
Excise tax on electricity consumption
2023
This tax was introduced in 2015. As a primary data source, data from Balance of electricity were used for allocation to Nace divisions and households.
Taxes on the use of motor vehicles
2023
Model for distributing these tax revenues across the economic activities is based on administrative data source. As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles. On the basis of data on registration of motor vehicles, households and economic activity shares were calculated first.
Tax on the use of aircraft (and spacecraft); Charge for using air space
2023
Tax revenue was assigned to NACE division 51, for both.
Tax on the use of boats
2023
Assigned to the category Not allocated. Since contribution to the total transport taxes is around 0,4% this allocation approach did not have any consequences on total results.
Fee for irregular transport on public road
2023
As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles.
Fee for emissions of SO2, NO2, dust and particles
2023
Air emission account was used as a basis for revenue distribution for this part of fee. In consideration was taken distribution on NACE divisions and households of following pollutants: SO2, NO2, Pm2.5 and Pm10.
Disposed waste
2023
As a primary data source, data from survey conducted in the environmental statistical division are used. Method for allocating to NACE divisions is based on the information on generated waste available from the annual Survey on waste generation, which for 2016 content all NACE section (A-S) and households.
Environmental pollution fee
2023
Since this fee relates only to vehicles registered (paid when registration is performed) in a particular year SORS applied the same method used for allocating transport taxes and it is based on data on registration of motor vehicles.
Fee for Ozone depleting substances
2023
Data for this fee were broken down by economic branches on the basis of Gross fixed capital formation (GFCF) data. Structure for GFCF data related on NACE division 27 was used as inputs. Only data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure was used as inputs for this allocation model. As inputs used for estimation for households, as entities paying the taxes, following was used: Household final consumption expenditure (HFCE) - on related products containing ozone depleting substances.
Fee for plastic bags
2023
In the absence of sufficiently reliable data source that could enable to access the part paid by households and part paid by industries and conducting of appropriate allocation to tax payers, total revenue was put in the category “Not allocated”. Since, in comparison to other, small amount is collected on the basis of this fee (0,005% in total environmental tax revenue) this allocation approach did not have any consequences on total results.
Fee for the dropped water
2023
As primary data sources, environmental statistics data and economic data (national accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution and Survey on urban wastewater. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.
Fee for products that after using become special waste streams
2023
For the allocation a different aspects had to be taken into account due to the fact that products that after using become special waste streams, relate to six groups of products which inside comprise a number of products. Separate approach had to be applied. For the allocation purposes, they were grouped as follows: first group - tires, batteries, oils and motor vehicles, second group - products that contain asbestos, and third group - electrical and electronic products. Revenue shares for these groups were calculated based on data on value of production and imports. The first group relates to tires, batteries, oils and motor vehicles. Data on registration of motor vehicles were used as allocation key. For products, which contain asbestos, and for electrical products, special approach was applied. For products that contain asbestos, SORS decided to allocate appropriate/belonging share of fee revenue to section Construction.
As for the electrical products, belonging revenue was broken down by economic branches, as well as the share for households was calculated, with the use of following National accounts data:
1. Households final consumption expenditure (HFCE) on related electrical products;
2. Gross fixed capital formation (GFCF) –data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure which were used as inputs for this allocation model were replaced.
Fee for the use of water goods
2023
As primary data sources environmental statistics data and economic data (National accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.
Fee for placing packaging on the market
2023
Revenue data for this fee is broken down to economic divisions with the use of data from annual Survey on waste generation conducted in the environmental statistical division which served as a primary data sources. As main inputs for allocating model, survey data related to following waste categories, were used: Glass wastes, Paper and cardboard wastes, Plastic wastes, and Wood wastes. Since this survey does not provide data on the section Agriculture and on waste from households’ activities, which are significant waste generators, estimation had to be provided. Consequently, this issue for making estimation was solved in consultation with SORS environmental statistics expert. Experimental data calculation for Households, as entities paying the taxes, are based on the estimation of observed waste categories generated from the Households. In addition, a calculation for section Agriculture, as a paying economic activity, was based on the estimation for observed waste categories generated by Agriculture, which was also done in close cooperation with environmental statistics expert.
Hunting license fee
2023
Total tax revenue was allocated to households, as entity paying the taxes.
18.5.3. Compilation of estimations
Not applicable.
18.5.4. Compilation of revenue payable by non-residents
SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0
18.5.5. Compilation of revenue broken down by payer for years before 2008
Not applicable.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
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.
4 August 2025
Only payments that are identified as taxes in the national accounts can be environmental taxes whereas other types of payments to government are not considered environmental taxes.
Definition of an environmental tax by mentioned statistical guide: "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". The list of environmental tax bases is available via mentioned statistical guide (see the link).
Value added type tax (VAT) is excluded from the definition of environmental taxes.
Energy taxes (including fuel for transport)
This category includes taxes on energy production and on energy products used for both transport and stationary purposes. The most important energy products for transport purposes are petrol and diesel.
Transport taxes (excluding fuel for transport)
This category mainly includes taxes related to the ownership and use of motor vehicles.
Pollution taxes
This category includes taxes on measured or estimated emissions to air and water, management of solid waste.
Resource taxes
This category includes taxes linked to the extraction or to the use of natural resources, such as water, forests, wild flora and fauna, etc., as these activities deplete natural resources.
Taxes on land are excluded from scope.
Data refer to environmental taxes collected by the government and paid by the different taxpayers.
Taxes and institutional units who paid taxes are defined by ESA2010.
The target population are all production sectors by NACE and households as consumers.
SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0.
The Republic of Serbia.
The data refer to the calendar years.
The quality of the accounts is only as good as the quality of the underlying basic statistics.
Million National Currency (MNAC)
Million of RSD
Since National accounts in SORS, have not established the SUT (in the period of performing these calculations), the most recommended approach could not be used. SORS also worked on exploring the possibility to apply the following approach for the allocating environmental tax revenues to paying activities: direct allocation based on micro data from the fiscal administrations about tax payers for each environmental tax separately. This approach could not be used also. Identification of potential data sources for the purposes of allocation tax revenues for the producers, as entities paying the tax, on a breakdown by hierarchical classification of economic activities, NACE rev.2 (A*64 aggregation level as set out in ESA 95) required focusing on analysing an approach based on direct allocation of the revenues using data about the tax bases (energy consumption data, waste disposal data, water usage data etc.). This approach demanded contacting different producers of statistical data as well as administrative sources. Individual methods, for breaking down every environmental tax according to NACE Rev 2. and Households are described at 18.5.2.
Energy taxes:
Excise duties on oil products: Excise duties on domestic oil derivatives; Excise duties on the imported oil derivatives.
Allocation of Excise duties on oil products was done from the aspect of who used the taxed fuel - in which economic activity the fuel was used or used by households. Main inputs for estimation of the quantity of fuel excise duty paid by economic activities and by households are:
Data on intermediate consumption for NACE 19.20 Coke and refined products, estimation done on the basis of data from 2011 survey (pilot) on the Structure of operational income and costs of non-financial business enterprises and other legal entities;
Data from IEA/Eurostat questionnaires (Regulation No. 1099/2008).
Excise tax on electricity consumption
This tax was introduced in 2015. As a primary data source, data from Balance of electricity were used for allocation to Nace divisions and households.
Transport taxes:
Taxes on the use of motor vehicles
Model for distributing these tax revenues across the economic activities is based on administrative data source. As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles. On the basis of data on registration of motor vehicles, households and economic activity shares were calculated first.
Tax on the use of aircraft (and spacecraft); Charge for using air space - Tax revenue was assigned to NACE division 51, for both.
Tax on the use of boats- assigned to the category Not allocated. Since contribution to the total transport taxes is around 0,4% this allocation approach did not have any consequences on total results.
Fee for irregular transport on public road: As a data source was used database of the Ministry of Interior comprising data on registration of motor vehicles.
Pollution and resource taxes
Common problem for number of fees/taxes belonging to this group is that Treasury administration (Ministry of finance) provided SORS with the information that it is not possible to get data on how much is paid separately for specific tax/fee. Consequently, in the NTL are presented amounts for those cases in total, as one figure (one amount of tax/fee includes two individual fees). Examples of cases when a tax includes more different tax bases but the revenue data is available for the total are: Fee for emissions of SO2, NO2, dust and particles, and disposed waste, Fee for Ozone depleting substances and Fee for plastic bags.
For the reason of inability to access the revenue part received for the above-mentioned cases, for calculating experimental data, SORS decided to split the revenue into two equal parts and apply different methods for allocation.
Fee for emissions of SO2, NO2, dust and particles, and disposed waste.
Separate allocation method was applied since this is one of the cases when a revenue fee relates to two individual fees.
Fee for emissions of SO2, NO2, dust and particles
Air emission account was used as a basis for revenue distribution for this part of fee. In consideration was taken distribution on NACE divisions and households of following pollutants: SO2, NO2, Pm2.5 and Pm10.
Disposed waste
As a primary data source, data from survey conducted in the environmental statistical division are used. Method for allocating to NACE divisions is based on the information on generated waste available from the annual Survey on waste generation, which for 2016 content all NACE section (A-S) and households.
Environmental pollution fee
Since this fee relates only to vehicles registered (paid when registration is performed) in a particular year SORS applied the same method used for allocating transport taxes and it is based on data on registration of motor vehicles.
Fee for Ozone depleting substances and Fee for plastic bags
Share of revenue collected on the basis of this fee, in total environmental tax revenue, is among the lowest one (after Tax on the use of aircraft). In average it is around 0.009% in total tax revenue for the observed period.
Fee for Ozone depleting substances
Data for this fee were broken down by economic branches on the basis of Gross fixed capital formation (GFCF) data. Structure for GFCF data related on NACE division 27 was used as inputs. Only data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure was used as inputs for this allocation model. As inputs used for estimation for households, as entities paying the taxes, following was used: Household final consumption expenditure (HFCE) - on related products containing ozone depleting substances.
Fee for plastic bags
In the absence of sufficiently reliable data source that could enable to access the part paid by households and part paid by industries and conducting of appropriate allocation to tax payers, total revenue was put in the category “Not allocated”. Since, in comparison to other, small amount is collected on the basis of this fee (0,005% in total environmental tax revenue) this allocation approach did not have any consequences on total results.
Fee for the dropped water.
As primary data sources, environmental statistics data and economic data (national accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution and Survey on urban wastewater. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.
Fee for products that after using become special waste streams
For the allocation a different aspects had to be taken into account due to the fact that products that after using become special waste streams, relate to six groups of products which inside comprise a number of products. Separate approach had to be applied. For the allocation purposes, they were grouped as follows: first group - tires, batteries, oils and motor vehicles, second group - products that contain asbestos, and third group - electrical and electronic products. Revenue shares for these groups were calculated based on data on value of production and imports. The first group relates to tires, batteries, oils and motor vehicles. Data on registration of motor vehicles were used as allocation key. For products, which contain asbestos, and for electrical products, special approach was applied. For products that contain asbestos, SORS decided to allocate appropriate/belonging share of fee revenue to section Construction.
As for the electrical products, belonging revenue was broken down by economic branches, as well as the share for households was calculated, with the use of following National accounts data:
Households final consumption expenditure (HFCE) on related electrical products;
Gross fixed capital formation (GFCF) –data from 2011 pilot survey on the Structure of operational income and costs of non-financial business enterprises and other legal entities are available and this structure which were used as inputs for this allocation model were replaced.
Fee for the use of water goods.
As primary data sources environmental statistics data and economic data (National accounts data) were used. Applied method for distributing tax revenues on paying entities took into consideration data from the following survey being conducted in SORS: Survey on water use and protection against pollution. In addition, when basic data from surveys were not available on necessary NACE division level, additional distribution had to be done using economic data for further breakdown.
Fee for placing packaging on the market.
Revenue data for this fee is broken down to economic divisions with the use of data from annual Survey on waste generation conducted in the environmental statistical division which served as a primary data sources. As main inputs for allocating model, survey data related to following waste categories, were used: Glass wastes, Paper and cardboard wastes, Plastic wastes, and Wood wastes. Since this survey does not provide data on the section Agriculture and on waste from households’ activities, which are significant waste generators, estimation had to be provided. Consequently, this issue for making estimation was solved in consultation with SORS environmental statistics expert. Experimental data calculation for Households, as entities paying the taxes, are based on the estimation of observed waste categories generated from the Households. In addition, a calculation for section Agriculture, as a paying economic activity, was based on the estimation for observed waste categories generated by Agriculture, which was also done in close cooperation with environmental statistics expert.
Hunting license fee.
Total tax revenue was allocated to households, as entity paying the taxes.
The environmental taxes are based on data from administrative and statistical sources.
Annual
Data are available with a timeliness of T+16 months after the end of the reference year.
The methodology of the survey on EТEA allows reporting according to the rules of the European environmetal economic accounts Regulation No. 691/2011/ EC and geographical comparability with the data of the countries of the European Union.
The data are comparable and available from 2008 onwards.
