1 ContactUp | |
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1.1 Organization | The Statistical Office of the Slovak Republic |
1.2 Address | Miletičova 3, 824 67 Bratislava |
1.3 Contact name | Eva Šmelková |
1.4 Organization unit | Cross-sectional Statistics Department |
1.5 Phone number | +421 2 50236 341; +421 2 50236 339 |
1.6 Email address | info@statistics.sk |
2 Metadata updateUp | |
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2.1 Date of last update | 16.06.2023 |
3 Statistical presentationUp | |
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3.1 Data description | |
The following data on environmental taxes are compiled and published at national level: - data broken down by categories of environmental taxes (table zp1007rs) - data on share of energy tax revenues by the paying sectors (table zp1009rs). |
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3.2 Classification system | |
- classification according to type of environmental tax: environmental taxes are divided into four categories - energy taxes (including CO2 taxes), transport taxes, pollution taxes, resource taxes, - classification of economic activities NACE Rev.2: data on environmental taxes are presented broken down by economic activities of tax payers, plus households and non-residents. |
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3.3 Sector coverage | |
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3.4 Statistical concepts and definitions | |
Environmental tax is defined as "a tax 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 is identified in ESA2010 as a tax". The environmental taxes statistics framework uses the tax definition according the ESA 2010. The following transactions are included: D.2 - taxes on production and imports, D.5 - current taxes on income, wealth, etc., D.91 - capital taxes. There are 4 main categories of environmental taxes: Energy taxes - this category includes taxes on energy production and on energy products used for transport purposes (petrol and diesel) and also in stationary sources (fuel oils, natural gas, coal and electricity). Taxes on biofuels and any other form of energy from renewable sources and CO2 taxes belong also under the energy taxes category. The following taxes are included in this category at national level: taxes on mineral oils, electricity, coal, natural gas, green energy, electricity consumption tax intended for liquidation of decommissioned nuclear facilities, tax on installing nuclear equipment, tax on gas and liquid storage and emission permits. Transport taxes - this category mainly includes taxes related to the ownership and use of motor vehicles including taxes on other transport equipment e.g. planes, ships. Taxes on petrol, diesel and other transport fuels are excluded from this category (these taxes are classified in the energy taxes category). The following taxes are included in this category at national level: road tax, car registration fee and tax on permits to enter historical city district with motor vehicle. Pollution taxes - this category includes taxes on measured or estimated emissions to water and air, management of solid waste and noise. An exception is the CO2 taxes, which belong under energy taxes category. The following taxes are included in this category at national level: fees connected with water pollution, fees connected with air pollution, tax on excavation areas. Resource taxes - this category includes taxes linked to the extraction or to the use of natural resources (water, forests, wild flora and fauna, minerals). It is recommended that taxes on oil and gas extraction should be excluded from environmental taxes statistics. All taxes designed to capture the resource rent from the extraction of natural resources should be also excluded as they are classified as property income (D.45) rather than taxes in the national accounts. No taxes are included under this category at national level. |
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3.5 Statistical unit | |
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3.6 Statistical population | |
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3.7 Reference area | |
Also data for other EU countries and data for total EU are published in the Eurostat public database. |
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3.8 Time coverage | |
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3.9 Base period | |
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4 Unit of measureUp | |
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5 Reference periodUp | |
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6 Institutional mandateUp | |
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6.1 Legal acts and other agreements | |
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6.2 Data sharing | |
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7 Confidentiality Up | |
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7.1 Confidentiality - policy | |
SOSR has introduced principles and procedures for the protection of confidential data in internal directives and instructions. The directive on the protection of confidential statistical data regulates the method of management and implementation of activities related to ensuring the protection of confidential statistical data in the SOSR. The internal methodological instruction of the SOSR regulates specific methods and parameter values used in the protection of confidential statistical data of individual statistical surveys and data sets. |
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7.2 Confidentiality - data treatment | |
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8 Release policyUp | |
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8.1 Release calendar | |
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8.2 Release calendar access | |
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8.3 User access | |
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9 Frequency of disseminationUp | |
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10 Accessibility and clarityUp | |
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10.1 News release | |
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10.2 Publications | |
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10.3 On-line database | |
Data sets for environmental taxes are available in the Eurostat public database in the folder "Environmental taxes" (access https://ec.europa.eu/eurostat/data/database> Database by themes > Environment and energy > Environment > Environmental taxes, env_eta). Indicators on environmental taxes are available also on the information portal of the Ministry of the Environment of the SR - Enviroportal: table Taxes with environmental aspects in the set of key indicators, table Share of taxes with environmental aspects in GDP and in total tax revenues in the set of green growth indicators, and tables Energy taxes, Energy taxes by economic sector in the set of resource efficiency indicators. |
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10.4 Micro-data access | |
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10.5 Other | |
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10.6 Documentation on methodology | |
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10.7 Quality documentation | |
• methodological guidelines for applying mathematical-statistical methods for statistical surveys, • methodological guidelines for quality indicators of statistical outputs and statistical processes. The quality report on environmental taxes statistics for Slovakia in the structure SIMS (Single Integrated Metadata Structure) in ESS Metadata Handler, is annually elaborated and provided to Eurostat. Current quality reports for particular member states are published on the Eurostat website: https://ec.europa.eu/eurostat/cache/metadata/en/env_ac_taxind2_esms.htm (select country in the box "National metadata"). |
11 Quality managementUp | |
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11.1 Quality assurance | |
Quality Declaration expresses the basic ideas and commitments of the President and top management of the Statistical Office of the Slovak Republic (SOSR) for the Quality Policy as well as increasing efficiency and effectiveness of the integrated management system of the SOSR. Quality policy is based on the mission of the SOSR: to provide high quality and objective statistical products and services by keeping confidentiality of statistical data and by minimising burden on interested parties using effectively existing resources with the aim to support improvement of the information and intellectual capital of our customers. In this way we want to contribute to reduce risks and improve effectiveness in their decision making processes and so to support the sustainable development of the Slovak Republic as the part of EU. Quality manual (only available in Slovak) describes the documented procedures of the quality system that are used for implementation and continuous improvement of the quality management system in SOSR. It contains a description of the quality management system and the fulfillment of requirements ISO 9001 standards. Application of the manual in practice ensures that all activities that have an impact on the quality of the products created are planned, managed, reviewed, evaluated and meet requirements. The basis of the common quality framework of the European Statistical System is the European Statistics Code of Practice. |
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11.2 Quality assessment | |
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12 Relevance Up | |
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12.1 User needs | |
Users of data on environmental taxes statistics are: European Commission - Directorate-General for Environment (DG ENV), Eurostat, various environmental institutions, Ministry of Environment of the SR - mainly its organization Slovak Environmental Agency. |
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12.2 User satisfaction | |
The facts obtained are a valuable resource for the direction of other activities of the SOSR. One of the main goals defined in the Development Strategy of the SOSR until 2022 is to systematically increase the value of the institution and its recognition at the national and international level. The office also monitors the fulfilment of the stated goal with the help of indicators of the credibility of the SOSR and the rate of use of the information provided by the public. SOSR conducts credibility surveys through an external independent organization once every 2 years, with the intention of ensuring the objectivity and indisputability of the results from public view. Credibility survey (only available in Slovak) Satisfaction survey (only available in Slovak) |
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12.3 Completeness | |
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13 Accuracy and reliabilityUp | |
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13.1 Overall accuracy | |
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13.2 Sampling error | |
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13.3 Non-sampling error | |
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14 Timeliness and punctualityUp | |
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14.1 Timeliness | |
Dissemination of data in the public database of Statistical Office of the SR follows the internal schedule. Data in the table "Environmentally related taxes" (zp1007rs) are published within 10 months after the end of the reference year and data in the table "Share of energy tax revenues by the paying sectors" (zp1009rs) within 23 months after the end of the reference year. Data on environmental taxes by economic activities is obligatory submit to Eurostat within 21 months after the end of the reference year (T+21 months), under the Regulation 691/2011 on European environmental economic accounts. It means that data for reference year 2017 were reported to Eurostat in September 2019. |
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14.2 Punctuality | |
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15 Coherence and comparabilityUp | |
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15.1 Comparability - geographical | |
Eurostat database contains data for all EU countries. Comparability of data is good, since all countries have to apply common methodology according the respective Eurostat manual. |
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15.2 Comparability - over time | |
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15.3 Coherence - cross domain | |
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15.4 Coherence - internal | |
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16 Cost and burdenUp | |
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17 Data revisionUp | |
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17.1 Data revision - policy | |
SOSR distinguishes the following revisions: from the content point of view the reason of the revision is -incorporation of better quality data based on a more complete source, including replacing imputations with collected data, -correction of data as a result of updating seasonal factors and changing the base period, -data modification based on more accurate methodology (in concepts, definitions and classifications) and changes in statistical methods, -performing corrections in source data and calculations. in terms of time the revisions are divided into -ordinary revisions - are revisions without significant modifications of the methodologies; these are usually more significant data corrections, including large values obtained from new sources; they are carried out periodically on precisely set up dates, to update monthly and quarterly data, until the next publication of the data, -annual revisions - are revisions that are made when all monthly and quarterly data are available and more detailed results from annual surveys are already available, -extraordinary and major revisions - are revisions of definitive data due to significant methodological changes resulting from revision of methodologies, changes in procedures and statistical-mathematical calculation methods or data corrections; an extraordinary revision may result (e.g. by changing the definition) in break in time series data comparability. |
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17.2 Data revision - practice | |
In case of revisions/corrections of data, the note that data were revised is provided. Possible changes in methodology are communicated after their implementation in the form of methodological notes or footnotes. |
18 Statistical processingUp | |
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18.1 Source data | |
Data on energy taxes broken down by economic activities of tax payers (NACE categories + households) are compiled on the basis of source data from the national accounts - Supply and use tables (SUT) and specifically the data from matrices for taxes on products for intermediate consumption (matrix consisting of rows - products by CPA codes and columns - NACE divisions) and for final consumption of households (matrix consisting of rows - products by CPA codes and columns - COICOP categories). |
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18.2 Frequency of data collection | |
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18.3 Data collection | |
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18.4 Data validation | |
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18.5 Data compilation | |
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18.6 Adjustment | |
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19 CommentUp | |
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