Title of statistical activity: Statistics on gross national income and weighted average VAT rate for own resources

Code of statistical activity: 21410

  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.

Iljen Dedegkajeva

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.

iljen.dedegkajeva@stat.ee

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

+372 625 9374

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.

15/06/2017

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

15/06/2017

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-financial corporations

Financial corporations

General government

Households

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.

Not applicable

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.

2004–…

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.

million 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

Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax

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 (Text with EEA relevance)

Council Regulation (EC, Euratom) No 105/2009 of 26 January 2009 amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities’ own resources

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

Regulation (EC) No 1161/2005 of the European Parliament and of the Council of 6 July 2005 on the compilation of quarterly non-financial accounts by institutional sector

Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community

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

OTHER AGREEMENTS

Statistical Office of the European Union (Eurostat)

DG BUDG

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.

Not applicable

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

Not applicable

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.

Not applicable

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.

Not published

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

Not published

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

Not applicable

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

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

The Gross National Income (GNI) Quality Report is submitted to Eurostat each year.

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.

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. 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 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.
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.

Not applicable

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.

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.

Not applicable

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.

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.

Not applicable

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

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.

Annual

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.

Not applied

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

Not available