Title of statistical activity: Environmental taxes accounts

Code of statistical activity: 10104

  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 and reliability
  14. Timeliness and punctuality
  15. Coherence and comparability
  16. Cost and burden
  17. Data revision
  18. Statistical processing
  19. Comments

1. Contact Individual or organisational contact points for the data or metadata, including information on how to reach the contact points.

1.1. Contact organisation The name of the organisation of the contact points for the data or metadata.

Statistics Estonia

1.2. Contact organisation unit An addressable subdivision of an organisation.

Economic and Environmental Statistics Department

1.3. Contact name The name of the contact points for the data or metadata.

Kaia Aher

1.4. Contact person function The area of technical responsibility of the contact, such as "methodology", "database management" or "dissemination".

Leading Statistician-Methodologist

1.5. Contact mail address The postal address of the contact points for the data or metadata.

51 Tatari Str, 10134 Tallinn, Estonia

1.6. Contact email address E-mail address of the contact points for the data or metadata.

kaia.aher@stat.ee

1.7. Contact phone number The telephone number of the contact points for the data or metadata.

+372 625 8400

2. Metadata update The date on which the metadata element was inserted or modified in the database.

2.1. Metadata last certified Date of the latest certification provided by the domain manager to confirm that the metadata posted are still up-to-date, even if the content has not been amended.

08/05/2018

2.2. Metadata last update Date of last update of the content of the metadata.

08/05/2018

3. Statistical presentation

3.1. Data description Main characteristics of the data set described in an easily understandable manner, referring to the data and indicators disseminated.

Environmental tax revenue by type and by the economic activity of the payer

In Estonia there are the following environmental taxes: fuel excise duty, electricity excise duty, liquid fuel stockpiling fee, revenue from the sale of emission permits, packaging excise duty, pollution charges, water abstraction charge, fishing charge, heavy goods vehicle tax, and passenger car registration fee. Environmental taxes are grouped into four categories: energy, transport, pollution and resource taxes. Mineral resource extraction charge is not included among environmental taxes, because it is resource rent, not a tax according to the national accounts.

3.2. Classification system Arrangement or division of objects into groups based on characteristics which the objects have in common.

Estonian Classification of Economic Activities (EMTAK 2008) based on NACE Rev. 2

Statistical Classifications of Products by Activity (CPA)

3.3. Sector coverage Main economic or other sectors covered by the statistics.

All institutional sectors and economic activities

3.4. Statistical concepts and definitions Statistical characteristics of statistical observations.

Air pollution charge – a pollution charge payable for the emission of pollutants from stationary sources into the ambient air.

Car registration fee – a state fee payable upon first registration of a passenger car in the Estonian Traffic Register.

Electricity excise duty – an excise duty imposed on the consumption of electricity.

Energy taxes – fuel excise duty, electricity excise duty, liquid fuel stockpiling fee, revenue from the sale of emission permits.

Environmental taxes – taxes 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 are identified in the European System of Accounts.

Fishing charge – a natural resource charge payable for the right to fish and collect aquatic plants from Estonian water bodies. There are separate charges for recreational and commercial fishing.

Fuel excise duty – an excise duty imposed on fuels produced in Estonia or imported into Estonia from another Member State outside an excise suspension arrangement.

Heavy goods vehicle tax – a tax imposed on lorries and road trains registered in the Estonian Traffic Register which have a maximum authorised weight or gross laden weight of not less than 12 tonnes.

Liquid fuel stockpiling fee – levies collected by the Estonian Oil Stockpiling Agency in accordance with the Liquid Fuel Stocks Act to finance the management of liquid fuel reserves.

Packaging excise duty – an excise duty imposed on packaging of goods placed on the market in Estonia or acquired in or imported from another Member State of the European Union.

Pollution taxes – air pollution charge, water pollution charge, waste disposal charge, packaging excise duty.

Resource taxes – water abstraction charge, fishing charge.

Revenue from the sale of emission permits – revenue earned from the sale of emission permits in the European Union's uniform Emissions Trading System (EU ETS).

Transport taxes – heavy goods vehicle tax, car registration fee.

Waste disposal charge – a pollution charge payable upon waste disposal as defined in the Waste Act (for example, depositing in landfills).

Water abstraction charge – a natural resource charge payable for the right to abstract water from a water body or aquifer pursuant to the procedure for water abstraction in the volume stipulated by law.

Water pollution charge – a pollution charge payable for the discharge of pollutants into water bodies, groundwater or soil.

3.5. Statistical unit Entity for which information is sought and for which statistics are ultimately compiled.

Economic unit

3.6. Statistical population The total membership or population or "universe" of a defined class of people, objects or events.

Enterprises, households as consumers, non-residents that have paid environmental taxes

FRAME

Not applicable

3.7. Reference area The country or geographic area to which the measured statistical phenomenon relates.

Estonia as a whole

3.8. Time coverage The length of time for which data are available.

2008–…

3.9. Base period The period of time used as the base of an index number, or to which a constant series refers.

Not applicable

4. Unit of measure The unit in which the data values are measured.

Thousand euros

5. Reference period The period of time or point in time to which the measured observation is intended to refer.

Year

6. Institutional mandate

6.1. Legal acts and other agreements Legal acts or other formal or informal agreements that assign responsibility as well as the authority to an agency for the collection, processing, and dissemination of statistics.

DIRECTLY APPLICABLE LEGAL ACTS

Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts

Regulation (EU) No 538/2014 of the European Parliament and of the Council of 16 April 2014 amending Regulation (EU) No 691/2011 on European environmental economic accounts (Text with EEA relevance)

OTHER LEGAL ACTS

Not available

OTHER AGREEMENTS

Organisation for Economic Co-operation and Development (OECD)

7. Confidentiality A property of data indicating the extent to which their unauthorised disclosure could be prejudicial or harmful to the interest of the source or other relevant parties.

7.1. Confidentiality - policy Legislative measures or other formal procedures which prevent unauthorised disclosure of data that identify a person or economic entity either directly or indirectly.

The dissemination of data collected for the purpose of producing official statistics is guided by the requirements provided for in § 34 and § 35 of the Official Statistics Act.

7.2. Confidentiality - data treatment Rules applied for treating the data set to ensure statistical confidentiality and prevent unauthorised disclosure.

The treatment of confidential data is regulated by the Procedure for Protection of Data Collected and Processed by Statistics Estonia: https://www.stat.ee/66485.

8. Release policy Rules for disseminating statistical data to interested parties.

8.1. Release calendar The schedule of statistical release dates.

Notifications about the dissemination of statistics are published in the release calendar, which is available on the website. Every year on 1 October, the release times of the statistical database, news releases, main indicators by IMF SDDS and publications for the following year are announced in the release calendar (in the case of publications – the release month).

8.2. Release calendar access Access to the release calendar information.

https://www.stat.ee/release-calendar

8.3. User access The policy for release of the data to users, the scope of dissemination (e.g. to the public, to selected users), how users are informed that the data are being released, and whether the policy determines the dissemination of statistical data to all users.

All users have been granted equal access to official statistics: dissemination dates of official statistics are announced in advance and no user category (incl. Eurostat, state authorities and mass media) is provided access to official statistics before other users. Official statistics are first published in the statistical database. If there is also a news release, it is published simultaneously with data in the statistical database. Official statistics are available on the website at 8:00 a.m. on the date announced in the release calendar.

9. Frequency of dissemination The time interval at which the statistics are disseminated over a given time period.

Annual

10. Accessibility and clarity

10.1. News release Regular or ad-hoc press releases linked to the data.

Not published

10.2. Publications Regular or ad-hoc publications in which the data are made available to the public.

Eesti Statistika Kvartalikiri. Quarterly Bulletin of Statistics Estonia

10.3. Online database Information about on-line databases in which the disseminated data can be accessed.

Data are published under the subject area “Environment / Environmental accounts” in the statistical database at http://pub.stat.ee.

10.4. Microdata access Information on whether micro-data are also disseminated.

The dissemination of data collected for the purpose of producing official statistics is guided by the requirements provided for in § 34, § 35, § 36, § 37, § 38 of the Official Statistics Act. Access to microdata and anonymisation of microdata are regulated by Statistics Estonia’s procedure for dissemination of confidential data for scientific purposes: https://www.stat.ee/dokumendid/51669.

10.5. Other References to the most important other data dissemination done.

Not used

10.6. Documentation on methodology Descriptive text and references to methodological documents available.

Environmental taxes – A statistical guide, Eurostat (2013)

http://ec.europa.eu/eurostat/documents/3859598/5936129/KS-GQ-13-005-EN.PDF

10.7. Quality documentation Documentation on procedures applied for quality management and quality assessment.

The quality report is submitted to Eurostat in accordance with the relevant regulation.

11. Quality management Systems and frameworks in place within an organisation to manage the quality of statistical products and processes.

11.1. Quality assurance All systematic activities implemented that can be demonstrated to provide confidence that the processes will fulfil the requirements for the statistical output.

To assure the quality of processes and products, Statistics Estonia applies the EFQM Excellence Model, the European Statistics Code of Practice and the Quality Assurance Framework of the European Statistical System (ESS QAF). Statistics Estonia is also guided by the requirements in § 7. “Principles and quality criteria of producing official statistics” of the Official Statistics Act.

11.2. Quality assessment Overall assessment of data quality, based on standard quality criteria.

Not applied

12. Relevance The degree to which statistical information meet current and potential needs of the users.

12.1. User needs Description of users and their respective needs with respect to the statistical data.

Ministry of the Environment

Ministry of Finance

Ministry of Justice

Tallinn City Council

Stockholm Environment Institute (SEI Tallinn)

Local government authorities

Users’ suggestions and information about taking these into account are available on the website of Statistics Estonia at https://www.stat.ee/statistikatood.

12.2. User satisfaction Measures to determine user satisfaction.

Since 1996, Statistics Estonia has conducted reputation and user satisfaction surveys.

All results are available on the website at https://www.stat.ee/user-surveys.

12.3. Completeness The extent to which all statistics that are needed are available.

The environmental taxes account is in compliance with the rules of the national accounts.

13. Accuracy and reliability Accuracy: closeness of computations or estimates to the exact or true values that the statistics were intended to measure.
Reliability: closeness of the initial estimated value to the subsequent estimated value.

13.1. Overall accuracy Assessment of accuracy, linked to a certain data set or domain, which is summarising the various components.

The accuracy of source data is monitored through comparison with other data sources.

Overall accuracy is guaranteed by adherence to methodological recommendations and adoption of best practice.

13.2. Sampling error That part of the difference between a population value and an estimate thereof, derived from a random sample, which is due to the fact that only a subset of the population is enumerated.

Not applicable

13.3. Non-sampling error Error in survey estimates which cannot be attributed to sampling fluctuations.

Not measured

14. Timeliness and punctuality

14.1. Timeliness Length of time between data availability and the event or phenomenon they describe.

First data submission in 2013 for the period 2008–2011. Starting in 2014, the data are published 630 days after the end of the reference year.

14.2. Punctuality Time lag between the actual delivery of the data and the target date when it should have been delivered.

The data have been published at the time announced in the release calendar.

15. Coherence and comparability

15.1. Comparability - geographical The extent to which statistics are comparable between geographical areas.

The data are geographically comparable due to the use of an international methodology.

15.2. Comparability - over time The extent to which statistics are comparable or reconcilable over time.

The distribution of environmental taxes by economic activity in 2007 is not comparable with the environmental taxes accounts for subsequent years.

15.3. Coherence - cross domain The extent to which statistics are reconcilable with those obtained through other data sources or statistical domains.

Environmental tax accounts are in compliance with the national accounts.

15.4. Coherence - internal The extent to which statistics are consistent within a given data set.

The outputs of the statistical activity are coherent.

16. Cost and burden Cost associated with the collection and production of a statistical product and burden on respondents.

Cost of statistical activity 35.9 thousand euros (data for 2018)

17. Data revision Any change in a value of a statistic released to the public.

17.1. Data revision - policy Policy aimed at ensuring the transparency of disseminated data, whereby preliminary data are compiled that are later revised.

The data revision policy and notification of corrections are described in the dissemination policy of Statistics Estonia at https://www.stat.ee/dissemination-policy.

17.2. Data revision - practice Information on the data revision practice.

The published data may be revised if the methodology is modified, errors are discovered, new or better data become available.

Regular revisions of the 4-year reference period are carried out annually, in accordance with the national accounts methodology.

18. Statistical processing

18.1. Source data Characteristics and components of the raw statistical data used for compiling statistical aggregates.

SURVEY DATA

Not used

ADMINISTRATIVE DATA

Data on environmental tax revenue are received from the Ministry of the Environment (the data on environmental fees) and from the Estonian Tax and Customs Board (data on other environmental taxes).

Taxes on production were allocated to activities based on detailed data from the Ministry of the Environment (data on commercial fishing charges), the Estonian Environment Agency, and the Estonian Road Administration (data on fees for the first registration of vehicles).

Data on the environmental taxes of the general government sector are received from the information system of governmental accounts of the general government sector.

DATA FROM OTHER STATISTICAL ACTIVITIES

Data from statistical activities 20206 “Energy consumption and production (annual)”, 20300 “Financial statistics of enterprises (annual)”, 21303 “Government finance”, 21403 “Tourism satellite account”, 21408 “Supply and use tables” and 22303 “Foreign trade” are used.

18.2. Frequency of data collection Frequency with which the source data are collected.

Annual

18.3. Data collection Systematic process of gathering data for official statistics.

Administrative data are received via X-Road, an FTP server and by e-mail.

18.4. Data validation Process of monitoring the results of data compilation and ensuring the quality of statistical results.

Arithmetic and qualitative controls are used in the validation process, including comparison with other data. The data are compared with the data of previous periods.

18.5. Data compilation Operations performed on data to derive new information according to a given set of rules.

Data are aggregated to the necessary level for analysis. This includes summing of data according to classification.

When distributing environmental taxes between activities, it is important to consider the tax type according to the national accounts: taxes on production (D.29) and taxes on products (D.21). Taxes on production (e.g. pollution charges, water abstraction charge) are allocated to activities based on the economic activity of direct tax payers, but in case of taxes on products the allocation scheme is more complex. Excise duties (e.g. fuel excise duty, electricity excise duty) are the primary taxes on products and are allocated to activities according to the consumption of taxed products. Fuel excise duty is distributed between activities according to fuel consumption; and electricity excise duty is allocated according to the consumption of electricity. Environmental tax accounts are revised after the completion of supply and use tables.

18.6. Adjustment The set of procedures employed to modify statistical data to enable it to conform to national or international standards or to address data quality differences when compiling specific data sets.

Not applied

19. Comments Supplementary descriptive text which can be attached to data or metadata.

Not available