Main national accounts tax aggregates (gov_10a_taxag)

Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: Eurostat, the statistical office of the European Union


Eurostat metadata
Reference metadata
1. Contact
2. Metadata update
3. Statistical presentation
4. Unit of measure
5. Reference Period
6. Institutional Mandate
7. Confidentiality
8. Release policy
9. Frequency of dissemination
10. Accessibility and clarity
11. Quality management
12. Relevance
13. Accuracy
14. Timeliness and punctuality
15. Coherence and comparability
16. Cost and Burden
17. Data revision
18. Statistical processing
19. Comment
Related Metadata
Annexes (including footnotes)



For any question on data and metadata, please contact: EUROPEAN STATISTICAL DATA SUPPORT

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1. Contact Top
1.1. Contact organisation

Eurostat, the statistical office of the European Union

1.2. Contact organisation unit

D1: Excessive deficit procedure, methodology and GFS

1.5. Contact mail address

2920 Luxembourg LUXEMBOURG


2. Metadata update Top
2.1. Metadata last certified 30/10/2019
2.2. Metadata last posted 30/10/2019
2.3. Metadata last update 30/10/2019


3. Statistical presentation Top
3.1. Data description

Detailed tax and social contribution receipts by type of tax or social contribution and by sub-sector of general government, notified by national authorities in line with Table 0900 of the ESA 2010 transmission programme.

Data are presented in euro/ECU, national currency units (euro-fixed where appropriate) and as a percentage of GDP.

Geographic coverage: EU and euro area, Iceland, Norway, Switzerland and Serbia.

Main sources of data: National authorities.

3.2. Classification system

Methodological framework is the European system of accounts (ESA 2010).

In addition, the "ESA 2010 Manual of Government Deficit and Debt" contains Eurostat decisions on recording of taxes and social contributions.

3.3. Coverage - sector

General government sector (S.13) as well as subsectors as well as the Institutions of the EU (S.212). The general government sector as defined in ESA 2010 (paragraph 2.111) includes "institutional units which are non-market producers whose output is intended for individual and collective consumption, and are financed by compulsory payments made by units belonging to other sectors, and institutional units principally engaged in the redistribution of national income and wealth".

3.4. Statistical concepts and definitions

The indicators are compiled on a national accounts (ESA 2010) basis. They comprise detailed tax and social contribution receipts for the general government sector (S.13) and its subsectors (central, state, local and social security funds) plus the Institutions of the EU (S.212), using the ESA 2010 classification but in a more detail breakdown than in ESA table 0200.

The indicators are as reported under table 0900 'Detailed tax and social contribution receipts by type of tax and social contribution and receiving subsector' of the ESA 2010 transmission programme. For definitions, see European system of accounts (ESA 2010).

3.5. Statistical unit

Institutional units and groupings of units as defined in ESA 2010.

The institutional units included in general government sector (S.13) according to ESA2010 (paragraph 2.112) include, among others, the following:

a) general government units which exist through a legal process to have judicial authority over other units in the economic territory, and administer and finance a group of activities, principally providing non-market goods and services, intended for the benefit of the community;

b) a corporation or quasi-corporation which is a government unit, if its output is mainly non-market and a government unit controls it;

c) non-profit institutions recognised as independent legal entities which are non-market producers and which are controlled by general government;

d) autonomous pension funds, where there is a legal obligation to contribute, and where general government manages the funds with respect to the settlement and approval of contributions and benefits.

S.212 are the institutions of the European Union. As regards taxes, for example the first and second EU own resources are recorded in S.212 (ESA2010 paragraph 4.25).

3.6. Statistical population

Target population is the general government sector as well as the Institutions of the European Union.

3.7. Reference area

EU and euro area aggregates, EU Member States, Iceland, Norway, Switzerland.

3.8. Coverage - Time

The legal requirement is that all series should start in 1995, subject to data derogations. However, in practice the length of the series available varies widely from one country to another. Some series may start even earlier than 1995.

3.9. Base period

Not available.


4. Unit of measure Top

Data are presented in millions of Euro/ECU and national currency (euro-fixed where appropriate), as well as in percentage of GDP. All data is in current prices.


5. Reference Period Top

The reference period is the calendar year.


6. Institutional Mandate Top
6.1. Institutional Mandate - legal acts and other agreements

National Accounts are compiled in accordance with the European System of Accounts (ESA 2010) adopted in the form of a Council Regulation dated 21 May 2013, No 549/2013 and published in the Official Journal L 174 of the 26/06/2013. A consolidated version is available on http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R0549&from=EN

The legal basis for the "Main national accounts tax aggregates" domain is Table 0900 "Detailed tax and social contribution receipts by type of tax and social contribution and receiving subsector" of the ESA 2010 transmission programme - Annex B of Council Regulation (EU) N° 549/2013 of the European Parliament and of the Council of 21 May 2013.

6.2. Institutional Mandate - data sharing

Data are transmitted under embargo to the OECD and other Commission services before release. Data are transmitted to the ECB shortly before release.


7. Confidentiality Top
7.1. Confidentiality - policy

Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.

7.2. Confidentiality - data treatment

According to policy rules.


8. Release policy Top
8.1. Release calendar

There is no pre-announced release calendar.

8.2. Release calendar access

There is no pre-announced release calendar.

8.3. Release policy - user access

Data are disseminated simultaneously to all interested parties through a database update and on Eurostat's website (see "Accessibility and clarity" below for more details). However, data are transmitted - under embargo - to OECD, ECB and other Commission services a few hours before release.


9. Frequency of dissemination Top

Annual data. Individual country data and updated EU/EA aggregates are released whenever updated country data are transmitted and validated.


10. Accessibility and clarity Top
10.1. Dissemination format - News release

News releases.

10.2. Dissemination format - Publications

Statistics Explained - Tax revenue statistics.

10.3. Dissemination format - online database

Please consult free data online or refer to contact details. However, all available data is disseminated.

10.4. Dissemination format - microdata access

Not applicable.

10.5. Dissemination format - other

Please see also: http://ec.europa.eu/eurostat/web/main/home and the dedicated government finance statistics section.

10.6. Documentation on methodology

The methodological framework is the European system of accounts (ESA 2010).

Further provisions related to taxes and social contributions are contained in

Regulation (EC) No 2516/2000 of the European Parliament and of the Council of 7 November 2000 modifying the common principles of the European system of national and regional accounts in the Community (ESA) 95 as concerns taxes and social contributions and amending Council Regulation (EC) No 2223/96 (integrated in ESA2010)

and

Commission Regulation (EC) No 995/2001 of 22 May 2001 implementing Regulation (EC) No 2516/2000 of the European Parliament and of the Council modifying the common principles of the European system of national and regional accounts in the Community (ESA 95) as concerns taxes and social contributions (integrated in ESA2010)

The "Manual of Government Deficit and Debt" contains also Eurostat decisions on recording of taxes and social contributions.

10.7. Quality management - documentation

The progress in respect of data availability and quality is reviewed and reported in the internal Eurostat's documents to the data compilers from Member States, EFTA and candidate countries.


11. Quality management Top
11.1. Quality assurance

The plausibility of the data is checked for each transmission and Member States are asked for some additional information in case of any doubts about data quality.

However, due to the complexity, volume and heterogeneity of data sources, quality assurance is based to a large extent on assessing primary sources and processes rather than the final product. Eurostat undertakes EDP dialogue and methodological visits to Member States, during which it reviews issues related to taxes and social contributions data.

11.2. Quality management - assessment

A quality assessment procedure is in place that involves arithmetic and quality checks by Eurostat on data received by Member States. In addition, consistency checks are carried out with ESA 2010 Table 2 and the 'detailed national list of taxes and social contributions according to national classification' or 'national tax lists' (NTLs; to be sent alongside Table 0900).


12. Relevance Top
12.1. Relevance - User Needs

Data on detailed tax and social contribution receipts are used for fiscal policy analysis. 

In addition, more disaggregated tax data submitted to Eurostat (NTLs) are used for the classification of tax revenue according to economic functions (i.e. whether they are raised on consumption, labour or capital) and to determine the level of environmental taxes.

Readers interested in taxation may also find detailed information on the legal form and revenue of the taxes currently in force in the EU Member States in the 'Taxes in Europe' database, available at: http://ec.europa.eu/tedb

12.2. Relevance - User Satisfaction

Not available.

12.3. Completeness

All Member States provide the data. Data gaps not covered by derogation are very few.


13. Accuracy Top
13.1. Accuracy - overall

Data are in general associated with a high level of overall accuracy.

13.2. Sampling error

Not available.

13.3. Non-sampling error

Not available.


14. Timeliness and punctuality Top
14.1. Timeliness

In accordance with the legal requirements for the transmission of data (ESA 2010 transmission programme), transmission is scheduled at T+9 months after the end of the reference period.

14.2. Punctuality

In general the data are delivered according to the deadlines set by legislation.


15. Coherence and comparability Top
15.1. Comparability - geographical

The underlying methodological framework is the European system of accounts (ESA 2010), which ensures a high degree of comparability.

Please see section 19. Comment on country notes.

15.2. Comparability - over time

EU Member States: In some countries, methodological breaks can affect time series (normally on a temporary basis). Backward calculations of time series are provided to ensure full time coherence. However, methodological changes need not always refer to past data. For some additional information on series breaks please see the caveats in section 19. Comment.

15.3. Coherence - cross domain

Many variables can be cross-checked with other tables submitted under the ESA 2010 transmission programme (see, Eurostat Reference Database 'national accounts' domain).

15.4. Coherence - internal

Datasets are carefully checked for the internal consistency. Releasing of non-internally consistent data should be exceptional and accompanied by the caveats in Section 19. Comment.


16. Cost and Burden Top

Information not available.


17. Data revision Top
17.1. Data revision - policy

Revision policy is set at the level of national authorities. In general the data are revised for the latest years according to change from preliminary to half-finalized and final data sources. The complete time-series can be revised due to changes in the methodology or methods of data compilation or major and benchmark revisions.

17.2. Data revision - practice

Data revisions may occur at any time.

Major changes in methodology are the result of legislation, and therefore announced in the Official Journal of the European Communities. However, some changes may be implemented beforehand on the basis of gentlemen's agreements.


18. Statistical processing Top
18.1. Source data

Data are based on annual national accounts, primarily derived from administrative and other records of general government. Table 0900 on "Detailed tax and social contribution receipts by type of tax or social contribution and receiving subsector" to be completed by national authorities.

18.2. Frequency of data collection

In general, for Table 0900 the collection of the data is annual. Some countries may choose to update data more often.

18.3. Data collection

Once data are compiled by national authorities in the reporting format, they are transmitted in SDMX format to Eurostat and to OECD.

18.4. Data validation

Data are loaded into the Eurostat Reference Database once validated by Eurostat. The validation process consists of arithmetic and quality checks as well as of consistency and coherence checks with ESA 2010 methodology and with other data reported to Eurostat.

Once data are validated by Eurostat they are transmitted to ECB, OECD and other Commission services. 

18.5. Data compilation

Accounting conventions are those of ESA 2010.

Time of recording of taxes and social contributions should also be in accordance with Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000.

Reporting of transactions D.51a, D.51b, D.51c1, D.51c2, D.51c3, D.6111, D.6112, D.6121, D.6122, D.6132, D.6132, D.6141, D.6142, D.613cs and D.613cn is on a voluntary basis.

Data are transmitted in national currency. Eurostat converts into euro using annual average exchange rates.

In releases of data in the second half of October, percentage of GDP calculations for EU countries are based on EDP GDP data submitted to Eurostat. In other releases, updated GDP transmitted in the national accounts transmission programme is used.

EU and euro area series are formed by the aggregation of the country data.

18.6. Adjustment

Data are not adjusted.


19. Comment Top

In addition to Table 0900, countries must provide a full detailed list of national taxes with ESA 2010 codes (NTLs). 

Country footnotes:

EU aggregates -
EA aggregates -
BE -
BG Visitor tax (D214H): new tax from 2011 which supersedes the existing Municipal resort taxes, classified in D214E (S1313).
CZ D214F, D29B: series break between 2006 and 2007 due to reclassification of taxes on operating gambling machines.
DK D.214F: Sales tax on football pools was discontinued in 2013 and is not included in D214F anymore.

D.29C: Duty on occupational injuries included in D.29C since 2013.

DE -
EE -
IE -
EL From the year 2010 on the compilation of taxes in the subsector S.1314 'social security funds' has changed. Consequently, a break in series in S.1314 in items D.214A, D.214C, D.29A and D.29B appears between 2009 and 2010. Additionally, breaks in series appear in D.59DB in S.1311 between 2010 and 2011, which reflects a corresponding decrease in source data. High amounts in D.91C in 2008 and 2009 are due to a tax on immovable property, while the amounts recorded in 2011 are due to a levy on presumed expenditure.
ES -
FR D.995 amounts reported may be further revised depending on their nature. Net D.9 is however finalised.

D.214: taxe sur les certificats d'immatriculation that was recorded under D.29 and D.59 is now recorded in D.214.

D.29E: redevance d'usage des fréquences radio-électriques that was previously recorded in D.45 is now under D.29E.

New tax "Prélèvement social de 2% sur le revenu du capital" included in D.51M since 2013.

HR Social contribution amounts relating to the recording of a transfer from the 2nd pillar to the 1st pillar are being investigated.
IT -
CY -
LV Up until 2006, D.91 is included in P.11_P.12.
LT -
LU -
HU From 2008, total personal income tax (PIT) under D.51A_D.51C1 for S.1313 is accounted for by S.1311 and after transferred under D.7 to the local government.
MT D.2122 does not include levies on imported agricultural products for the years before 2005.
NL Small amounts for D.613v are currently included within D.613c, while a detailed reporting is being developed. Small amounts of D.995 are known to exist and are currently approximated as zero while the reporting is being developed.
AT D.29C: series break between 2007 and 2008 due to the new obligation for the government sector to pay "Employers contribution of family burdens" for their civil servants.
PL -
PT For the year 1995-2009 the ODD aggregate 'Total receipts from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected' includes any voluntary contributions.
RO D.6121: Employers' imputed social contributions are not allocated from the state budget between 2011 and 2015.

D.613: Since January 2011, D.613 includes a monthly contribution paid for health by pensioners with pension income higher than 740 lei.

D.51B Since 2013 new taxes on income from the exploitation of natural resources are included in D.51B.

SI Contributions to SRF affecting D.29h in 2015 and 2016 are not yet included in the reporting in ESA table 9.

From 2007 onwards tax on work-contracts has been reclassified from D.51E to D.29C.

SK -
FI -
SE -
UK -
CH -
NO Data for S.1314 is included in S.1311.
IS Taxes and social contributions of S.1314 are accounted for by S.1311 and after transferred under D.7 to the Social Security Funds.


Related metadata Top


Annexes Top