Title of statistical activity: Government finance
Code of statistical activity: 21303
- 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 9385
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.
Revenue, expenditure, surplus and deficit, financial transactions and debt level of the general government
State and local tax revenues
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
Classification of the Functions of Government (COFOG)
ESA 2010: Classification of assets
ESA 2010: Classification of transactions and other flows
ESA 2010: Classification of institutional sectors
3.3. Sector coverage Main economic or other sectors covered by the statistics.
Based on the ESA 2010 classification of institutional sectors, the statistical activity covers the general government sector with its sub-sectors: the subsectors of the central government, local governments and social security funds as well as the public sector.
3.4. Statistical concepts and definitions Statistical characteristics of statistical observations.
The terms and definitions have been stipulated by the 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
3.5. Statistical unit Entity for which information is sought and for which statistics are ultimately compiled.
ESA 2010 institutional sector
3.6. Statistical population The total membership or population or "universe" of a defined class of people, objects or events.
Government authorities and state institutions under their administration, Office of the President, Chancellery of the Riigikogu, National Audit Office of Estonia, Office of the Chancellor of Justice, Supreme Court, local government units and institutions financed from their budgets, public-legal institutions and foundations in the general government sector, health care institutions, non-market producer enterprises under the control of the state or local government units
Reporting entities specified in the general rules for state accounting, from the information system on governmental accounts
List of general government units generated from the Business Register for Statistical Purposes
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.
Monetary valuation in euros
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 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) No 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community
Council Regulation (EC) No 1222/2004 of 28 June 2004 concerning the compilation and transmission of data on the quarterly government debt
Regulation (EC) No 501/2004 of the European Parliament and of the Council of 10 March 2004 on quarterly financial accounts for general government
Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on quarterly non-financial accounts for general government
Regulation (EU) No 1176/2011 of the European Parliament and of the Council of 16 November 2011 on the prevention and correction of macroeconomic imbalances
Regulation (EU) No 473/2013 of the European Parliament and of the Council of 21 May 2013 on common provisions for monitoring and assessing draft budgetary plans and ensuring the correction of excessive deficit of the Member States in the euro area
Regulation (EU) No 472/2013 of the European Parliament and of the Council of 21 May 2013 on the strengthening of economic and budgetary surveillance of Member States in the euro area experiencing or threatened with serious difficulties with respect to their financial stability
Regulation (EU) No 1173/2011 of the European Parliament and of the Council of 16 November 2011 on the effective enforcement of budgetary surveillance in the euro area
Regulation (EU) No 1174/2011 of the European Parliament and of the Council of 16 November 2011 on enforcement measures to correct excessive macroeconomic imbalances in the euro area
Regulation (EU) No 1175/2011 of the European Parliament and of the Council of 16 November 2011 amending Council Regulation (EC) No 1466/97 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies
Council Regulation (EU) No 679/2010 of 26 July 2010 amending Regulation (EC) No 479/2009 as regards the quality of statistical data in the context of the excessive deficit procedure
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
OTHER LEGAL ACTS
COUNCIL DIRECTIVE 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States
European Central Bank (ECB)
Statistical Office of the European Union (Eurostat)
Organisation for Economic Co-operation and Development (OECD)
International Monetary Fund (IMF)
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 § 32, § 34, § 35, § 38 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.
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.
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.
10. Accessibility and clarity
10.1. News release Regular or ad-hoc press releases linked to the data.
The news release “Debt of general government and deficit in the budget” once a year. The news releases can be viewed on the website at https://www.stat.ee/news-releases.
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.
Data are published in the statistical database at http://pub.stat.ee under the subject area “Economy / Finance / Taxes” in the following tables:
RR01: State budget tax revenues
RR02: Local budgets tax revenues
RR022: State and local tax revenues
RR024: State budget tax revenues (quarters)
RR025: Local budgets tax revenues (quarters)
RR026: State and local tax revenues (quarters)
RR027: State budget tax revenues (months)
and under the subject area “Economy / Finance / Revenue, expenditure and debt of general government” in the following tables:
RR0295: Taxes and social contributions in national accounts by sub-sector (ESA 2010)
RR05: General government expenditure compared to previous year (ESA 2010)
RR055: Revenue and expenditure of general government by sub-sector (ESA 2010)
RR056: Expenditure of general government by function and sub-sector (ESA 2010) (consolidated)
RR057: Consolidated revenue and expenditure of general government (ESA 2010) (quarters)
RR0575: General government social benefits in cash by type of benefit (quarters)
RR058: General government consolidated debt, 31 December (ESA 2010)
RR059: General government consolidated debt (ESA 2010) (quarters)
RR061: Share of general government consolidated debt in gross domestic product (ESA 2010)
RR10: Financial accounts for general government (ESA 2010) (quarters)
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 § 33, § 34, § 35, § 36, § 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.
Data serve as input for statistical activities 10104 “Environmental taxes accounts”, 20901 “Business register for statistical purposes”, 21401 “National accounts (annual)”, 21405 “National accounts (quarterly)”, 21406 “Regional GDP”, 21407 “Sector accounts”, 21408 “Supply and use tables”, 40310 “Formal education”, 40509 “European system of integrated social protection statistics (ESSPROS)” and 50201 “Sustainable development indicators”.
10.6. Documentation on methodology Descriptive text and references to methodological documents available.
European System of Accounts 2010 (ESA 2010)
Eurostat Manual on Government Deficit and Debt. Implementation of ESA2010, Eurostat (2016)
Manual on sources and methods for the compilation of COFOG statistics. Classification of the Functions of Government (COFOG), Eurostat (2011)
Manual on quarterly non-financial accounts for general government, Eurostat (2011)
10.7. Quality documentation Documentation on procedures applied for quality management and quality assessment.
Reports on the visits undertaken by Eurostat to review government finance statistics are published on Eurostat’s website at
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.
The data quality is assessed by the European Commission (Eurostat) – coverage, timeliness and extent of revisions are assessed based on the ESA 2010 Transmission Programme. Based on previous results, Eurostat’s assessment of the quality of Estonian finance statistics is very good.
12.1. User needs Description of users and their respective needs with respect to the statistical data.
Ministry of Finance
Eesti Pank and the European Commission for monitoring the financial situation of the country within the framework of the application of the Stability and Growth Pact and macroeconomic imbalance procedures; for the analysis of the country’s financial stability; for the preparation of budget prognoses, development plans and policies; for the monitoring and analyses of the financial situation of the local governments
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.
In compliance with the rules (regulations)
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.
Due to the under-coverage of source data, a shift in assessments may occur. The degree of the shift is reduced by using expert assessments.
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 monthly data about taxes accrued in the state budget are published 20 days after the end of the reference month (T + 20), the monthly data about the state budget revenue and expenditure are published 45 days after the end of the reference month (T + 45), the quarterly data about taxes accrued in the local government budgets and state and local government budgets are published 45 days after the end of the reference quarter (T + 45).
Data on government revenue and expenditure, financial transactions and debts are published:
The quarterly data 85 days after the end of the reference quarter (T + 85);
Preliminary annual data 85 days after the end of the reference year (T + 85);
The revised annual data 268 days after the end of the reference year (T + 268).
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 geographical comparability of national accounts in Member States of the European Union is ensured by the application of common definitions of the European System of Accounts (ESA 2010). Worldwide geographical comparison is also possible as most non-European countries apply the System of National Accounts (SNA 2008) guidelines, and SNA 2008 is consistent with ESA 2010.
15.2. Comparability - over time The extent to which statistics are comparable or reconcilable over time.
National accounts time series compiled according to a common methodology start from 1995.
15.3. Coherence - cross domain The extent to which statistics are reconcilable with those obtained through other data sources or statistical domains.
Government financial statistics are entirely comparable with the other national accounts data (annual and quarterly national accounts, government accounts, sector accounts, financial accounts, regional accounts, supply and use tables) and differences are rare. However, full consistency of data is not always possible and temporary discrepancies may occur. These are usually caused by vintage differences.
15.4. Coherence - internal The extent to which statistics are consistent within a given data set.
The outputs of government financial statistics are intercomparable and differences are rare. However, full consistency of data is not always possible and temporary discrepancies may occur. These are usually caused by vintage differences.
Cost of statistical activity 86.6 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.
The revision principles agreed between producers of official statistics on government finance, national accounts and external statistics, which are in line with the principles of the revision policy recommended by the European Commission and the European Central Bank, are published on the web site of Eesti Pank: http://statistika.eestipank.ee/failid/mbo/pohimotted_eng.html
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.
Government finance statistics for the last four years are revised annually; the results are published in September.
18. Statistical processing
18.1. Source data Characteristics and components of the raw statistical data used for compiling statistical aggregates.
From the Ministry of Finance monthly reports on state budget execution: consolidated reports on revenue and expenditure
From the website of the Ministry of Finance: consolidated annual report of the state, quarterly reports on local government budget execution
From the State Shared Service Centre information system on governmental accounts: accounts submitted according to the public sector financial accounting and reporting guidelines
From the commercial register of the Centre of Registers and Infomation Systems and entities’ websites: annual reports and other information on the activities of legal persons in public law, public sector foundations and state accounting entities
From the Ministry of Finance: structural funds reports and reports on funds transferred into EU own funds
From the Register of Social Services and Benefits: subsistence benefits
Wages data of the Ministry of Economic Affairs and Communications by department
Wages data of Tallinn city by institutions and offices
From the Estonian Tax and Customs Board: report on tax receipts and detailed monthly report on payment of taxes, data of income and social tax reports, aggregate data on goods imported to Estonia for free circulation and subject to customs duties (by commodity code), aggregate data on excise duties of goods imported to Estonia for free circulation and subject to excise duties by declaration of goods (by commodity code), aggregate data on domestic excise duties by commodity chapter
Eurostat EFSF reports
From the Eesti Pank (the central bank of Estonia): information on issue of euro coins; information on capital, reserves and profit/losses of Eesti Bank and Finantsinspektsioon.
All state and local government institutions with their divisions, non-profit associations, foundations, legal persons in public law, companies and commercial associations established by state or local governments are observed.
DATA FROM OTHER STATISTICAL ACTIVITIES
Data from statistical activities 21207 “Economic accounts for agriculture”, 21701 “Research and development”, 22027 “Registered motor vehicles”, 22303 “Foreign trade” and 40308 “Educational expenditure” 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.
Data from administrative sources are collected electronically, incl.:
all submitted accounting balances are received from the information system of accounting balances of the State Shared Service Centre;
data on tax declarations, returns and debts are received from the Estonian Tax and Customs Board;
annual reports of companies and non-profit associations established by the state and local governments are received from the Estonian Tax and Customs Board;
published activity reports which record economic transactions, the allocation, payment and use of state or external aid of the units under observation are collected from their websites.
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. Before data dissemination, internal coherence of the data is checked.
18.5. Data compilation Operations performed on data to derive new information according to a given set of rules.
In case of missing or unreliable data, missing values are imputed according to set rules. Variables and statistical units which were not collected but which are necessary for producing output are calculated. New variables are calculated by applying arithmetic conversion to already existing variables. This may be done repeatedly; the derived variable may, in turn, be based on previously derived variables. Microdata are aggregated to the level necessary for analysis. This includes summation of data according to the classification.
The collected data are converted into statistical output. This includes calculating 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.