Taxes and social contributions by type and sub-sectors of General Government

National Statistical Institute of Bulgaria 

Financial National Accounts Division 

Elena N. Petrova

Ivanka Gospodinova

State expert

Chief expert

2, P. Volov Str.; 1038 Sofia, Bulgaria

[email protected]

[email protected]

+359 2 9857 507

+359 2 9857 264

Taxes and social contributions are part of the transactions of the General Government sector that have a redistributive nature. They are classified in the following main categories: taxes on production and imports, taxes on income and wealth, taxes on capital and Social security contributions.

· European System of National and Regional Accounts, 2010 (ESA 2010);

· Manual on Government deficit and debt - implementation of ESA 2010.

In accordance with European System of National and Regional Accounts, 2010 (ESA 2010) the General Government sector (S.13) includes all institutional units which are non-market producers that produce goods and services for individual and collective consumption (e.g. education, healthcare, government funding). Those units are financed mainly through payments from other economic sectors. The sector also includes all institutional units, which are engaged with the redistribution of the national income and wealth. The institutional units in the General Government sector are grouped into three sub-sectors: Central Government (S.1311), Local Government (S.1313), and Social Security Funds (S.1314).

Table 0900 'Detailed tax and social contribution receipts by type of tax and social contribution and receiving sub-sector' of the ESA2010 transmission programme includes a detailed description of all indicators.

The indicators are presented in accordance with the ESA 2010 and the transmission programme. They include detailed descriptions of the taxes and social security contributions which form the income of General Government sector and its sub-sectors (Central Government, Local Government and social security) and the institutions of the EU (S.212).

The institutional unit included to general government sector (S.13) according to European System of National and Regional Accounts, 2010 (ESA 2010)(paragraph 2.112) are the following:　　

a) general government units which exist through a legal process to have judicial authority over other units in the economic territory, and administer and finance a group of activities, principally providing non-market goods and services, intended for the benefit of the community;

b) a corporation or quasi-corporation which is a government unit, if its output is mainly non-market and a government unit controls it;

c) non-profit institutions recognised as independent legal entities which are non-market producers and which are controlled by general government;

d) autonomous pension funds, where there is a legal obligation to contribute, and where general government manages the funds with respect to the settlement and approval of contributions and benefits.

General Government sector and the Institutions of the EU.

Republic of Bulgaria

2019-2023

Not applicable.

Million BGN

Year

· 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 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 995/2001 of 22 May 2001 implementing Regulation (EC) No 2516/2000 of the European Parliament and of the Council modifying the common principles of the European system of national and regional accounts in the Community (ESA 95) as concerns taxes and social contributions.

Data are presented to Eurostat in accordance with the ESA 2010 transmission programme.

· Law on Statistics, Article 25;

· 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.

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

The date for publication of statistical information is listed in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute. Statistical information on taxes and social contributions by type and sub-sectors of General Government is published nine months after the reporting period.

The calendar is available on the NSI website: https://www.nsi.bg/en/node/480

Data is published on the NSI website, section Government Finance Statistics in accordance with the Law on Statistics and the European Statistics Code of Practice respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers.

Annual

Not applicable.

Main Macroeconomic Indicators

Detailed results are available to all users of the NSI website under the heading Government Finance Statistics - Taxes and social contributions by type and sub-sectors of General Government: https://www.nsi.bg/en/node/5277

Not applicable.

Not applicable.

· Methodology for sources and methods to develop statistical information on taxes and social contributions by type and sub-sectors of General Government in Bulgaria;

· Manual on compilation of taxes and social payments on a quarterly basis;

· European System of National and Regional Accounts, 2010 (ESA 2010).

Not applicable.

Data are verified and approved by Eurostat; additional information is provided when needed.

The quality assessment procedure includes arithmetical checks on the data and consistency checks with the ESA 2010 Table 2 and the National Tax List.

Data on detailed tax and social contribution receipts are used in the Eurostat and DG TAXUD joint publication "Taxation Trends in the European Union" that contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway, classification of tax revenue according to economic functions (i.e. whether they are raised on consumption, labour, capital or environment) and the average effective tax burden on consumption, labour and capital.

Not applicable.

Data are presented for all applicable variables for the whole time series (2012-2016).

Data are of a high level of accuracy.

Not applicable.

Not applicable.

In accordance with the ESA 2010 transmission programme - nine months after the end of reporting period.

Deadline is 30 September after the end of reporting period.

Data are representative on a national level, as methodology requires.

Not applicable.

 European System of National and Regional Accounts, 2010 (ESA 2010) allows for cross-referencing of the variables with other tables.

Data are checked for consistency with other tables and general indicators.

Not applicable.

Data are revised when needed in accordance with the ESA 2010 recommendations.

Data for the previous period are revised annually.

Data revisions can be performed with changes in methodology.

The main sources of information for the elaboration of data for taxes and social contributions by sub-sectors of General Government are:

· execution of the consolidated state budget and state unit?s reports;

· additional statistical information from Ministry of Finance for taxes on accrual basis according to ESA 2010 requirements and recording the transactions based on the time-adjusted cash method (VAT, excise, Personal Income Tax, Corporate income taxation);

· and additional statistical information from other ministries and agencies on import taxes on agricultural products, pollution, etc.

Annual

Data are collected through individual data exchange in accordance with the Memorandum of Cooperation between BNSI, BNB and the Ministry of Finance with established forms and deadlines. Data are received by e-mail.

Data from other ministries, institutions and municipalities - by mail.

Data are validated annually after approval from Eurostat.

The reporting of taxes and social security contributions is in accordance with Commission Regulation (EC) No 995/2001 of 22 May 2001 implementing Regulation (EC) No 2516/2000 of the European Parliament and of the Council modifying the common principles of the European system of national and regional accounts in the Community (ESA 95) as concerns taxes and social contributions

Not applicable.