Title of statistical activity: Statistics on gross national income and weighted average VAT rate for own resources
Code of statistical activity: 21410
- Metadata update
- Statistical presentation
- Unit of measure
- Reference period
- Institutional mandate
- Release policy
- Frequency of dissemination
- Accessibility and clarity
- Quality management
- Accuracy and reliability
- Timeliness and punctuality
- Coherence and comparability
- Cost and burden
- Data revision
- Statistical processing
1.1. Contact organisation The name of the organisation of the contact points for the data or metadata.
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.
1.4. Contact person function The area of technical responsibility of the contact, such as "methodology", "database management" or "dissemination".
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.
1.7. Contact phone number The telephone number of the contact points for the data or metadata.
+372 625 9374
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.
2.2. Metadata last update Date of last update of the content of the metadata.
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.
Gross national income is compiled according to the European System of National and Regional Accounts (ESA 2010).
The weighted average value added tax rate is calculated according to ESA 2010.
3.2. Classification system Arrangement or division of objects into groups based on characteristics which the objects have in common.
Statistical Classification of Products by Activity in the European Economic Community (CPA 2008)
Estonian Classification of Economic Activities (EMTAK 2008) based on NACE Rev. 2
ESA: Classification of transactions 2010
3.3. Sector coverage Main economic or other sectors covered by the statistics.
Non-profit institutions serving households (NPISH)
3.4. Statistical concepts and definitions Statistical characteristics of statistical observations.
Gross National Income equals to GDP (Gross Domestic Product) + primary income receivable by resident institutional units from the rest of the world - primary incomes payable to the rest of the world.
3.5. Statistical unit Entity for which information is sought and for which statistics are ultimately compiled.
Transaction subject to VAT
3.6. Statistical population The total membership or population or "universe" of a defined class of people, objects or events.
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.
3.9. Base period The period of time used as the base of an index number, or to which a constant series refers.
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
Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (GNI Regulation)
COMMISSION REGULATION (EC, Euratom) No 116/2005 of 26 January 2005 on the treatment of repayments of VAT to non-taxable persons and to taxable persons for their exempt activities, for the purposes of Council Regulation (EC, Euratom) No 1287/2003 on the harmonisation of gross national income at market prices
Commission Regulation (EC) No 1722/2005 of 20 October 2005 on the principles for estimating dwelling services for the purpose of Council Regulation (EC, Euratom) No 1287/2003 on the harmonisation of gross national income at market prices
Commission Regulation (EC) No 109/2005 of 24 January 2005 on the definition of the economic territory of Member States for the purposes of Council Regulation (EC, Euratom) No 1287/2003 on the harmonisation of gross national income at market prices
OTHER LEGAL ACTS
COUNCIL DECISION of 26 May 2014 on the system of own resources of the European Union (2014/335/EU, Euratom)
Comission Decision of 21 November 2005 authorising the Republic of Estonia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4423) (Only the Estonian text is authentic) (2005/816/EC, Euratom)
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
2007/436/EC, Euratom: Council Decision of 7 June 2007 on the system of the European Communities’ own resources
Statistical Office of the European Union (Eurostat)
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.
8.1. Release calendar The schedule of statistical release dates.
8.2. Release calendar access Access to the release calendar information.
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.
10. Accessibility and clarity
10.1. News release Regular or ad-hoc press releases linked to the data.
10.2. Publications Regular or ad-hoc publications in which the data are made available to the public.
10.3. Online database Information about on-line databases in which the disseminated data can be accessed.
10.4. Microdata access Information on whether micro-data are also disseminated.
10.5. Other References to the most important other data dissemination done.
Data on gross national income (GNI) for the previous financial year (the GNI questionnaire) and the annual quality report on GNI data are submitted to the European Commission by 22 September each year.
The description of the methodology and data sources for GNI estimates are compiled and submitted to Eurostat within one year of the GDP revision or at least every five years.
The weighted average VAT rate calculations and the description of the methodology are submitted to the Ministry of Finance by 20 July each year for the preparation of the annual report on VAT base.
10.6. Documentation on methodology Descriptive text and references to methodological documents available.
European System of Accounts ESA 2010
Manual on goods sent abroad for processing - 2014 edition
Manual on measuring Research and Development in ESA 2010
Manual on the changes between ESA 95 and ESA 2010 - 2014 edition
Note on foreign trade reported by non residents
10.7. Quality documentation Documentation on procedures applied for quality management and quality assessment.
According to Commission implementing Regulation (EU) 2016/2304, the quality report on data transmitted pursuant to Regulation (EU) No 549/2013 of the European Parliament and of the Council
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.
Statistics Estonia performs all statistical activities according to an international model (Generic Statistical Business Process Model – GSBPM). According to the GSBPM, the final phase of statistical activities is overall evaluation using information gathered in each phase or sub-process; this information can take many forms, including feedback from users, process metadata, system metrics and suggestions from employees. This information is used to prepare the evaluation report which outlines all the quality problems related to the specific statistical activity and serves as input for improvement actions.
12.1. User needs Description of users and their respective needs with respect to the statistical data.
Ministry of Finance
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 data are in compliance with Eurostat rules.
13. Accuracy and reliability Accuracy: closeness of computations or estimates to the exact or true values that the statistics were intended to measure.
13.1. Overall accuracy Assessment of accuracy, linked to a certain data set or domain, which is summarising the various components.
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.
13.3. Non-sampling error Error in survey estimates which cannot be attributed to sampling fluctuations.
14. Timeliness and punctuality
14.1. Timeliness Length of time between data availability and the event or phenomenon they describe.
The gross national income (GNI) data (GNI questionnaire) for the previous financial year and the Quality report are transmitted to European Commission by 22 September each year.
A descripion of the methods and data sources used to calculate gross national income are compiled and transmitted to Eurostat within one year of the GDP revision or at least every five years.
The weighted average VAT rate calculations with description of methodology are transmitted to the Ministry of Finance by 20 July each 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 are submitted on time.
15. Coherence and comparability
15.1. Comparability - geographical The extent to which statistics are comparable between geographical areas.
The data are comparable with the data of other European Union countries.
15.2. Comparability - over time The extent to which statistics are comparable or reconcilable over time.
In September 2014, Statistics Estonia replaced ESA 95 with the ESA 2010 methodology. The new methodology is applied to the gross national income (GNI) time series starting from the entering in force of the new GNI Regulation. The ESA 95 methodology is applied to the GNI time series 2004–2015.
15.3. Coherence - cross domain The extent to which statistics are reconcilable with those obtained through other data sources or statistical domains.
15.4. Coherence - internal The extent to which statistics are consistent within a given data set.
The outputs of the statistical activity are coherent.
Cost of statistical activity 36 thousand euros (data for 2018)
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.
18. Statistical processing
18.1. Source data Characteristics and components of the raw statistical data used for compiling statistical aggregates.
Annual reports of enterprises (with a turnover of 0–16,000 euros, starting from 2011) are received from the Commercial Register. Data on the following tax returns are received from the Estonian Tax and Customs Board: value added tax return (form KMD) and business income of a resident natural person (form E). Information on changes in VAT rates is received from the Ministry of Finance.
DATA FROM OTHER STATISTICAL ACTIVITIES
Data from statistical activities 21401 “National accounts (annual)” and 21408 “Supply and use tables” are used.
18.2. Frequency of data collection Frequency with which the source data are collected.
18.3. Data collection Systematic process of gathering data for official statistics.
Administrative data are obtained from FTP server and via X-Road, directly from a database, as an Excel table by e-mail and from the website of the data source.
18.4. Data validation Process of monitoring the results of data compilation and ensuring the quality of statistical results.
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.
The collected data are converted into statistical output. This includes calculation of additional indicators.
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.