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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 Sweden |
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1.2. Contact organisation unit | Environmental Accounts and Environment |
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1.5. Contact mail address | Solna strandväg 86, 171 54 Solna |
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2.1. Metadata last certified | 27/01/2022 | ||
2.2. Metadata last posted | 27/01/2022 | ||
2.3. Metadata last update | 28/04/2022 |
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3.1. Data description | |||
Data presents environmental tax revenue (by tax category - energy, ETS CO2, Other CO2, 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: 2. ETS CO2 taxes, 3. Other CO2 taxes, 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 | |||
The reference area covers the whole of Sweden. |
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3.8. Coverage - Time | |||
Data is made available for 2008-2020 by NACE. Totals are available from 1993-2021. |
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3.9. Base period | |||
Not applicable. |
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Million National Currency (MNAC) |
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The reference period is 2018-2022. New data will be provided for 2022 during the validation period since National accounts will update their data sets in May. |
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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 | |||
Statistics Sweden applies the rule of at least 3 entities in one group and no-one should account for more than 75% of the total in their group. |
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7.2. Confidentiality - data treatment | |||
There is no micro data available in the dataset; however, some industry groups might be subject to confidentiality. |
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8.1. Release calendar | |||
Data will be made available on Eurostat’s web site as soon as possible after examination and scrutiny. Data was last published and made available on the SCB website on June 1st 2023: www.scb.se/mi1301-en For reference year 2022, data will be published May 30rd 2024 on the SCB website, www.scb.se/mi1301-en |
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8.2. Release calendar access | |||
The release calendar is readily available on the SCB homepage. |
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8.3. Release policy - user access | |||
All users have the same access at the time of publishing. |
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Yearly dissemination. |
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10.1. Dissemination format - News release | |||
Following publication of the statistics on May 30rd, a news release is available here: https://www.scb.se/mi1301-en |
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10.2. Dissemination format - Publications | |||
No separate report made. |
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10.3. Dissemination format - online database | |||
Data will be made available on Eurostat’s web site as soon as possible after examination and scrutiny. Data will be published on the SCB website May 30rd: www.scb.se/mi1301-en |
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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 | |||
Publication of the methodological descriptions can be found here: https://www.scb.se/contentassets/f0d9c7eda5be4b8a96c5827e4bebf513/mi1301_kd_230601.pdf Please note that this document is only available in swedish. |
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
Not applicable. |
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11.1. Quality assurance | |||
Statistics Sweden applies the Eurostat code of practice and has implemented UNECE’s Generic Statistical Business Process Model (GSBPM) in the production processes. |
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11.2. Quality management - assessment | |||
Overall, the data is of very good quality. Data is collected from reliable sources applying high standards with regard to the methodology and ensuring a high degree of comparability. |
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12.1. Relevance - User Needs | |||
Environmental tax receipt statistics aim to form part of Sweden’s environmental policy to reach environmental and sustainable development goals. Moreover, the statistics is useful for future analyses on tax abatement on fossil fuels and calculations of ECR. The data is user in macro economic modelling by The National Institute of Economic Research. |
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12.2. Relevance - User Satisfaction | |||
Not applicable. Lägg till det här? (användarråd) Users of these statistics express their thoughts and feedback at meetings held twice per year. |
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12.3. Completeness | |||
The data covers the Swedish economy as a whole. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
In order to ensure accuracy, the data collected and reported is checked against those provided by the national accounts and are commonly revised every year. |
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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 | |||
The data production of environmental taxes by industry is mainly done in the statistical software program SAS. Data checks to verify totals and trends are put in place to minimize the processing error. |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
The Regulation requires environmentally related taxes to be provided for the first time on 30 September 2013. Sweden transmitted the data to Eurostat on 2023-04-05, covering the years 1993-2021. There is a time seires break for energi taxes 2015, orginating from national account. |
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14.1.1. Time lag - first result | |||
Not applicable |
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14.1.2. Time lag - final result | |||
Not applicable |
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14.2. Punctuality | |||
Statistics Sweden transmits data for environmentally-related tax statistics yearly in accordance with publication deadlines. |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||
Every year our data collection begins with a list of total D2 and D5 taxes from the NA. We go through this list and consider all taxes. Changes in existing data are captured in the same way. If National Accounts has made changes in previous year, they will notify us. |
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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 15.1 |
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15.2.1. Length of comparable time series | ||||||||||||
1993-2022. |
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15.2.2. Comparability - over time detailed | ||||||||||||
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15.3. Coherence - cross domain | ||||||||||||
not applicable |
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15.3.1. Coherence - sub annual and annual statistics | ||||||||||||
Totals are coherent with annual statistics. |
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15.3.2. Coherence - National Accounts | ||||||||||||
Totals are coherent with NA totals. However, please note that the whole of D214A2 (tax on electrical power) in the NTL is not included as environmental i.e. as an energy tax. Checks on industry allocations are done where applicable. See 15.3.2.1 for details on coherence with NA on industry allocation |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||
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15.4. Coherence - internal | ||||||||||||
Industry separated data is cross-checked against data received from the National Accounts. |
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The data is produced cost-efficiently through the use of already calculated data by the National accounts and environmental accounts data. |
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New data will be provided for 2022 during the validation period since National accounts will update their data sets in May. |
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17.1. Data revision - policy | |||
Data is revised yearly through the national accounts revision cycles and with updated data from environmental accounts. |
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17.2. Data revision - practice | |||
In 2023 data collection a couple of revisions were made that affect data in different sectors and years. These are:
Data is revised yearly when new data is available from the environmetnal accounts and from national accounts. Totals are rarely revised. Main revisions concerns updates and revisions in AEA which is used for allocation of energy taxes. This concerns all industries. |
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17.2.1. Data revision - average size | |||
See 17.2 |
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17.2.2. Status of data | |||
The data for environmental taxes has been completed for the stated time period. Some allocation by industry should be considered as preliminiary for reference year 2020 since data is now reported before our NA department publish their data. This concerns vehicle tax, electricity tax, congestion tax, emissions trading permit, tax on air travel, Nox fee and chemical tax. |
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18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The data is collected from National accounts: general government accounts (transport taxes) and the production accounts (the rest). Data for the industry allocation arrives from the environmental accounts (energy use) or from national accounts. For the environmental tax revenue the data source is the national tax lists transmitted every year to Eurostat as a complement of table 9 of the ESA 2010 transmission programme. Environmental taxes are selected from the NTLs on the basis of their environmental code (E, T, P, and RS). The allocation of energy taxes is done with help of fuel use statistics from environmetal accounts in combination with actual tax levels for different fuels and excemptions from tax leves. Air emission accounts (that includes fuel use) are commonly revised every year and it therefore follows that we also revise. For other taxes, we use the same industry allocation as National accounts. |
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data is collected yearly, usually when NA are ready with their yearly production. |
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18.3. Data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Statistics have been collected from the National Accounts unit in Statistics Sweden to which the data is subsequently calculated and statistically processed in order to obtain total and industry separated values. Some energy taxes are allocated based on information from environmental accounts and the Swedish Tax Agency. Data are collected yearly. |
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18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Statistics have been checked for accuracy once compiled. |
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18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
For all fuels, data is allocated to different industries based on energy use by fuel from environmental accounts combinded with actual tax levels and tax excemptions by Swedish Tax Agency. The tax on motor vehicles uses the vehicle stock as a key to distribute the tax. The vehicle tax can also be distributed amongst different types of vehicles. The Tax on traffic insurance premium follow the same allocation as the tax on motor vehicles. The NOx fee is allocated based on reported NOx emissions by the installations included in the scheme. The other environmental taxes, that is all transport taxes besides the tax on motor vehicles and road taxes and all pollution taxes besides the sulphur tax, are not distributed to NACE by the national accounts. In some cases, the environmental accounts make a manual distribution. Tax on pesticides and fertilisers only affect one industry (agriculture). Other environmental taxes include the Fee to the battery fund (NACE 27), Tax on Waste (NACE 38), Tax on Natural gravel (NACE 08). |
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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 18.5.2 |
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18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The national accounts adjust the data on totals, not for individual taxes. We have done no further adjustment. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
No recalculation is made for the breakdown by industry (NACE Rev. 2) for years before 2008. |
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18.6. Adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable |
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18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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Not applicable |
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