Environmental taxes

National Statistical Institute

"Environmental and Energy Accounts" Department

Ivaylo Boykov Rangelov

State expert

2 P.Volov street, 1038 Sofia

[email protected]

+359 2 9857 642

Provision of information from firms, firm establishments, municipal administrations, scientific institutes, foundations, ministries and other organizations and departments which during the accounting year have paid for environmental taxes. This includes environmental taxes classified into categories: energy, transport, pollution and resource taxes.

The following classifications are used to produce environmental tax data:                            

• Classification of Economic Activities (NACE.BG-2008) as of 01.01.2008;                          

• National tax list, as reported by National accounts in the table. 9 of the program for data transmission.

Included are the economic subjects from all economic sectors, which during the accounting year have paid for environmental taxes

Environmental taxes have the same systemic boundaries as the SNA 2010 and consist of compulsory, unrequited payments in cash or in kind levied by the general government or by the institutions of the European Union.

According to the SNA 2010, environmental taxes are a sub-category of indirect taxes and include: taxes on production and imports (D.2), current taxes on income, wealth, etc. (D.5) and capital taxes (D.9).

An environmental tax is 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 SNA as a tax.

Types of environmental taxes - The main 4 categories of environmental taxes for which data is reported are:

• Energy taxes:

This category includes taxes on energy production and on energy products used for both transport and stationary purposes. The most important energy products for transport purposes are petrol and diesel. Energy products for stationary use include fuel oils, natural gas, coal and electricity. Carbon dioxide (CO2) taxes are also included under energy taxes. As a tax base for the emissions of CO2 are used the revenues from the Greenhouse gas emissions license (permits) fees under the Greenhouse emission trading system registered as taxes in national accounts.

• Transport taxes:

This category mainly includes taxes related to the ownership and use of motor vehicles, taxes on other transport equipment (e.g. planes, ships or railway stocks) and related transport services, road taxes. The transport taxes may be ‘one-off’ taxes related to imports or sales of the equipment or recurrent taxes such as an annual road tax. Taxes on petrol, diesel and other transport fuels are included under energy taxes.

• Pollution taxes:

Taxes on measured or estimated emissions to air and water, waste management and noise.

• Resource taxes:

Taxes on water extraction, hunting and fishing licenses, extraction of raw materials (e.g. sand and gravel) and other natural resources, commercial fishing.

Value added type taxes (VAT), taxes on oil and gas extraction, fines and penalties for environmental pollution, donations are excluded from the definition of environmental taxes. Payments from consumers for provided certain environmental services by the state, such as wastewater treatment (discharge and treatment) and waste (household waste collection and disposal charge), are also excluded from the definition.

Economic units that have paid environmental taxes.

Data refer to environmentally related taxes collected by the government and payable by the different economic agents in a way that is fully compatible with the data reported under ESA 2010.

All economic units that have paid environmental taxes.
 

The data are reported by the entities paying the taxes. The target population are all production sectors by NACE and as regard production refer to all the economic activities by NACE A * 64, on the basis of ESA 2010, households as consumers and non-resident units.

Total for the country and by NACE Rev.2. / A11, sector households and non-residents

2008 - 2019.

Not applicable.

The data which are used for the compilation of environmental taxes statistics derive from: National Accounts – Financial Statistics Section of the National Accounts Division responsible for elaboration of annual data for taxes and social contributions by sub-sectors of General Government and reporting table 9 of the ESA transmission programme (NTL). The main data source used is the national tax list (NTL) which is transmitted every year to Eurostat as a complement of table 9 of the ESA 2010 transmission programme containing total environmental taxes revenues by tax category. Environmental taxes are selected from the NTL on the basis of their environmental code (E, T, P, RS). National Accounts – Non-financial national and regional accounts of the National Accounts Division for annual National Accounts Supply and Use Tables (SUT) Annual statistical survey for paid taxes and fees which is part of the Annual activity reports containing the accounting and statistical surveys entered, edited and processed in the Information System Business Statistics (ISBS).

Data are collected on a yearly basis.

The main source of data is a statistical questionnaire on environmental taxes. The questionnaire is in on-line electronic format.

Data comparing with those reported in the previous year as regards incorrect measure units and incorrect data - by kind of taxes.

Dataset containing all resident units.

Not applicable.

European Statistics Code of Practice;

A common framework for quality management in the National Statistical System.

In the quality report to be sent along with the Eurostat questionnaire for environmental taxes describes the methodology used to collect and process the statistical data. The following criteria for assessing the quality of information are used: relevance, accessibility, accuracy, timeliness and punctuality, clarity, consistency and comparability

Main users of survey’s statistical information are the state and municipal entities, associations, companies and citizens.

 The Statistical Information Dissemination Section of NSI conducts a survey of user satisfaction with the offered statistical data products and services. The survey and the results summary are available at the following link:https://www.nsi.bg/en/node/16537

The statistics of the NSI website visit shows that: In 2017, total access to the website – section environmental taxes amounted to 120 hits. In 2018, total access to the website – section environmental taxes amounted to 159 hits.

NSI, meets the requirements of European Regulation 691/2011, regularly reporting mandatory data on the module on environmental taxes, according to the methodological guidelines of Eurostat.

NSI, meets the requirements of European Regulation 691/2011, regularly reporting mandatory data on the module on environmental taxes, according to the methodological guidelines of Eurostat.

The overall accuracy of data is good and disseminated data are reliable.

There are no sampling errors. Not applied.

Not applicable.

No non-sampling error.

No coverage error.

No over-coverage.

Not relevant.

Not relevant.

Not relevant.

Not relevant.

Not relevant.

Not identified.

Not relevant.

No seasonal adjustment.

Revision of the data is applied if necessary.

Revision of the data is applied if necessary.

The data which are published are final data, unless otherwise stated. Nevertheless, revisions may take place if deemed necessary and due to revisions of National tax list.

The data is published according to the terms laid down in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute.

No time lag. The final data transmitted are in compliance with deadlines set out by Eurostat.

No time lag. The final data transmitted are in compliance with deadlines set out by Eurostat.

All publications are prepared timely, according to the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute.

Environmental taxes data and metadata report are transmitted within the deadlines set out by Eurostat
.

Environmental taxes data are transmitted within the deadlines set out by Eurostat.The Regulation requires environmentally related taxes to be provided for the first time on 30 September 2013.

Due to the unity of principles, variables, definitions and classifications used there is a high degree of comparability between EU Member States with regard to the survey’s results.

The data are fully comparable among EU Member States. Geographical comparability is also enhanced due to the relevant Manual of Eurostat and the relevant checks conducted by Eurostat.

Not applicable.

Time series are available beginning 2008.

The data are totally comparable over time due to the application of the same methodology for all covered years.

The data are comparable over time due to the application of the same methodology following Environmental taxes Statistical Guide, 2013 edition and by using a common methodological framework the European system of accounts, 2010 edition (ESA 2010). Complete and comparable time series of environmental taxes broken down by economic activity (NACE Rev.2) cover the mandatory reference period 2008-2018.

Due to the unity of principles, variables, definitions and classifications used there is a high degree of coherence with National Accounts and Environmental Accounts.

The results are compiled only on an annual basis.

Full coherence of environmental tax data by economic activity and total tax revenue is provided on the basis of the National Tax List.

The data reported are internally coherent (totals are equal to the sum of the breakdowns).

No press releases.

All publications are prepared in a timely manner, according to the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute. Data on the revenues from paid environmental taxes is published in:

• Electronic publication "Environment";

• International Publications - Eurostat Electronic Publication "Energy, Transport and Environment Indicators" - Chapter 4, Point 4.9 - Environmental Taxes; - Key figures on Europe

• Statistics Explained articles Eurostat - Environmental tax statistics (planned article update January 2018) - Environmental taxes - detailed analysis (planned article update February 2018) - Tax_revenue_statistics – this article contains all national tax lists (validated and published by Eurostat)

Data on environmental taxes covering the mandatory reference period are available to all users of the NSI website under the heading ‘Environment’: https://www.nsi.bg/en/node/13749  and INFOSTAT - Information System for online requests for statistical information: https://infostat.nsi.bg/infostat/pages/module.jsf?x_2=307                                                                                                           National data on paid environmental taxes are also available on the Eurostat web site at under the heading Environment and Energy – Environment – Environmental taxes - Environmental tax revenues (env_ac_tax).

Data and metadata are posted on the database NSI website under the heading ‘Environment’: https://www.nsi.bg/en/node/13749
 

Anonymised individual data can be provided for scientific and research purposes, and upon individual request according to the Rules for the provision of anonymised individual data for scientific and research purposes.treatment of all consumers.

Information service upon request, according to the Rules for the dissemination of statistical products and services in NSI.

The reference compilation manual is: Environmental taxes - A statistical guide, 2013 edition.                                                                                                                   The methodological framework is the European system of accounts, 2010 edition (ESA 2010). The "Manual of Government Deficit and Debt Implementation of ESA 2010" contains also Eurostat decisions on recording of taxes and social contributions

According to European Statistics Code of Practice and common framework for quality management in the National Statistical System. Also in the quality report to be sent along with the Eurostat questionnaire for environmental taxes describes the methodology used to collect and process the statistical data. The following criteria for assessing the quality of information are used: relevance, accessibility, accuracy, timeliness and punctuality, clarity, consistency and comparability.

Due to the unity of principles, variables, definitions and classifications used there is a high degree of comparability between EU Member States with regard to the survey’s results. Time series are available beginning 2008.

Comparability – geographical and over time The data are fully comparable among EU Member States. Geographical comparability is also enhanced due to the relevant Manual of Eurostat on Environmetal taxes and the relevant validation checks conducted by Eurostat. However, since in each Member State several sources are used for the compilation of statistics, there may be differences in range and quality. The data are comparable over time.

Coherence – sub annual and annual statistics The results are compiled only on an annual basis.

Coherence – National Accounts The tabulated data are fully coherent with the corresponding data for the environmental taxes revenues complied by National Accounts.

There is no burden for respondents in terms of data collection and data processing. The administrative cost of NSI for conducting annual survey on taxes and fees is described in National Statistical Programme for the calendar year available on the site of NSI on the following link: https://www.nsi.bg/bg/node/2

Law on Statistics

Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society:

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:087:0164:0173:EN:PDF

Individual data are not published in accordance with article 25 of the Law on Statistics. The publishing of individual data can be performed only in accordance with article 26 of the same law.