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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | Statistical Office of Republic of Slovenia (SURS). |
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1.2. Contact organisation unit | Environmental Statistics Division, Section for Environment and Energy Statistics |
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1.5. Contact mail address | Statistical Office of the Republic of Slovenia, Litostrojska 54, SI-1000 Ljubljana |
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2.1. Metadata last certified | 23/04/2024 | ||
2.2. Metadata last posted | 23/04/2024 | ||
2.3. Metadata last update | 23/04/2024 |
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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, non-residents and not allocated. |
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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, non-residents and not allocated. |
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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, non-residents and no allocated. |
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3.7. Reference area | |||
Slovenia. |
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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.
At national level:
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6.2. Institutional Mandate - data sharing | |||
Not applicable. |
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7.1. Confidentiality - policy | |||
At EU level:
At national level:
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7.2. Confidentiality - data treatment | |||
Published data should not allow identification of single consumers. The method applied to confidential data on a national level is cell suppression (instead of number the cell contains z). For the reporting to Eurostat confidential data are flagged with c. |
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8.1. Release calendar | |||
Statistical results and services are available free of charge, in the same way they are accessible to every user and are published according to a pre-announced release calendar. They are also available in English. Data are published on SURS's website and SI-STAT data portal on T+9 m. Release calendar is released at the end of every year for the next reporting year and is publicly available. |
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8.2. Release calendar access | |||
Release calendar is available via the following link: https://www.stat.si/StatWeb/ReleaseCal |
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8.3. Release policy - user access | |||
Data is released (i.e. published on SURS's website as First release and SI-STAT data portal) as determined in the release calendar. All data (excluding confidential data) is released to the general public and is therefore publicly available to any interested individual/institution/organization. Users are also informed on data release via social networks (Facebook, Twitter). Statistical data is disseminated to all users at the same time. |
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See concept 8.1 |
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10.1. Dissemination format - News release | |||
First Releases are published on a SURS website according to a pre-announced release calendar and at the same time data are published in a publicity accessible data base (SI-STAT database). |
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10.2. Dissemination format - Publications | |||
Data is also disseminated (published) in annual national statistical publications:
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10.3. Dissemination format - online database | |||
There were no consultations in this case. |
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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 | |||
Methodological explanation https://www.stat.si/statweb/en/Methods/QuestionnairesMethodologicalExplanationsQualityReports |
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
Annual and Standard (the latter not available in English) quality report for the survey: https://www.stat.si/StatWeb/en/Methods/QuestionnairesMethodologicalExplanationsQualityReports |
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11.1. Quality assurance | |||
At the end of every survey, annual quality report is prepared. Quality guidelines are closely followed by all staff. |
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11.2. Quality management - assessment | |||
The curent statistical outputs are estimated as optimal. Data collecting, processing and the dissemination process are verified. No quality improvements are planned in the near future. |
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12.1. Relevance - User Needs | |||
Data are freely available to general public. Users are researchers, students, governmental and non- governmental institutions, companies etc. |
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12.2. Relevance - User Satisfaction | |||
Not applicable. |
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12.3. Completeness | |||
The completeness according to relevant regulations/guideliness is 100%. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
Data are collected from administrative database. |
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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 | |||
Data are collected from administrative source. No processing error is identified. |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
Administrative sources providers that participate in the national data collection are requested to provide the environmental taxes data within 5 month after the reference period. After arrival, the statistical office checks the aggregates for correctness, consistency and completeness and national averages are calculated and reported to Eurostat. |
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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 | |||
The legal deadline for submitting the questionnaires is t+16 month after the reference period. Questionnaires with results were delivered on time in 100% of the cases. |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||||||
Reported data cover whole country (Slovenia). The methodological process is fully aligned with international requirements (European regulations and standards), therefore the data are fully comparable on international level. |
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15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||
Not applicable. |
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15.2. Comparability - over time | ||||||||||||||||
There have been no changes, in which case this should be reported. |
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15.2.1. Length of comparable time series | ||||||||||||||||
Data are fully comparable with no breaks in time series. No changes were made in the underlying statistical process in that period of time. |
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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 | ||||||||||||||||
Not applicable. |
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15.3.2. Coherence - National Accounts | ||||||||||||||||
Data are prepared for annual national accounts. We compare all the budget items from the current quarter with the list of budget items from the previous quarter thus ensuring that no new budget item is overlooked. If there are new budget items, we include them in the bridge table. The amounts of total environmental taxes paid and the total amount of accrued environmental taxes in a calendar year is different. One of the reasons is that the tax charged in December is actually paid in January next year and the second reason is some of the administrative sources are considered as paid tax, but some are charged tax. Consequently there are some small differences. Size of discrepancy are very small. |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||
Not applicable. |
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Data are being collected from administrative sources, therefore there is no direct or additional burden on respondents to report for the statistical purposes. There is no additonal cost of data collection for SURS. |
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17.1. Data revision - policy | |||
Data revision was made in energy, transport, pollution and resource taxes. |
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17.2. Data revision - practice | |||
Energy taxes - Data on energy taxes were revised due to the introduction of a new tax (contribution for ensuring support for the production of electricity from highefficiency cogeneration and renewable energy sources). The revision refers to the 2019–2021 period. Pollution taxes - revision at the administrative source (Tax on end-of-life tyres, Tax on packaging waste). Resource taxes - data revision was made for 2011 - 2020 (revision at the administrative source).
The data on the value of not allocated units were also revised for all taxes. Their values are now included under households. |
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17.2.1. Data revision - average size | |||
Energy taxes - Data on energy taxes were revised due to the introduction of a new tax (contribution for ensuring support for the production of electricity from highefficiency cogeneration and renewable energy sources). The revision refers to the 2019–2021 period. The data on the value of not allocated units were also revised for all taxes. Their values are now included under households. |
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17.2.2. Status of data | |||
All published data are final. |
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18.1. Source data | |||||||||||||||||||
Data source is administrative database. Data are received in aggregated form via e-mail. |
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18.1.1. Source data detailed | |||||||||||||||||||
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18.2. Frequency of data collection | |||||||||||||||||||
Data collection is made one a year. |
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18.3. Data collection | |||||||||||||||||||
Data are being collected in administrative database (online form). Data are being reported to SURS by the administrative database operator via e-mail in aggregated form. |
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18.4. Data validation | |||||||||||||||||||
Data is based on administrative data source. Data are being checked by operator of administrative database and reported to SURS. Statistician on SURS, responsible for this survey, visually checks the data and compares it with data from previous reporting cycles. |
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18.5. Data compilation | |||||||||||||||||||
Data are based on administrative source. The coverage is 100%. No special data compilation process is needed (i.e. weighting, imputation, adjustment for non-response, calibration etc.). |
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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 | |||||||||||||||||||
Not applicable. |
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18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||
Revenue payable by non-resident was estimated based on data on amount of fuel sold to non-residents in freight transport (data from truck cards) and inbound tourism consumption of non-residents for the purpose of transport in Slovenia. Data were collected for the purpose of AEA and PEFA survey. |
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18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||
Not applicable. |
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18.6. Adjustment | |||||||||||||||||||
Not applicable. |
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18.6.1. Seasonal adjustment | |||||||||||||||||||
Not applicable. |
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