Total revenue from taxes and fees and expenditure for municipal waste

National statistical institute

"Environmental and Energy Account" Department

Zorka Borisova

State expert

2 Panayot Volov St., 1038 Sofia

[email protected]

+359 2 9857 108

Whit are statistical survey are provides information from municipal administrations on total revenues from taxes and fees, revenues from municipal waste fees and the costs incurred for municipal waste. The data are used in the calculation of the costs for environmental protection and restoration, including in relation to the assessment of their quality. The data are the result of a statistical survey "Revenues and costs for municipal waste and costs for water supply infrastructure", conducted by the National Statistical Institute.

-        Classification of incurred expenditure according to Art. 66, para. 1 of the  Local Taxes and Fees Act.

-        Statistical classification of economic activities in the European Community (NACE Rev.2);

-        Classification of Territorial Units for Statistics in Bulgaria (NUTS)

Classification of Environmental Protection Activities and Expenditure, 2000 (CEPA 2000)

The statistical study is comprehensive and comprises all municipal administrations.

Revenues from local taxes and fees are funds for which the municipal administrations determine amount and administer their collection, and the collected funds enter the municipal budget.

Revenues for municipal waste fees are paid by enterprises and households for the services provided by the municipal administration for: collection and transportation of municipal waste to facilities and installations for their treatment; treatment of municipal waste in facilities and installations; maintenance of the cleanliness of public areas in settlements and settlement formations in the municipality. Revenues are monitored under paragraph 27-7 "municipal waste fee" from the report on the implementation of the municipal budget, which is submitted to the Ministry of Finance.

Municipal waste expenditures are funds intended for all activities and actions of municipal administrations to prevent, reduce and eliminate pollution and any other environmental degradation caused by households, as well as by enterprises, government organizations, NIPS, etc.

Municipal administration.

The statistical population consists of all municipal administrations on the territory of the country.

Total for the country.

2004-2023

Not applicable.

Thousand BGN

Annual

-        Statistics Act;

-        Law on Local Taxes and Fees (LTFA);

-        Accountancy Act;

    -         Waste Management Act

The data are provided annually to support reporting the Environmental protection and restoration expenditure survey.

Regulation (EO) No. 223/2009 on European statistics foresees the need to draw up general principles and guidelines guaranteeing the confidentiality of data used for the production of European statistics and access to this confidential data, with due consideration of technical developments and user requirements in a democratic society.

The Statistics Act (Article 25, Paragraph 1) determines that the individual data obtained and collected during statistical surveys are a statistical secret and can only be used for statistical purposes. Individual data obtained for the purposes of statistical surveys cannot be used as evidence before executive and judicial authorities.

According to Art. 25 of the Statistics Act, individual data shall not be disclosed or provided. The provision of individual data is possible only according to Art. 26 of the Statistics Act.

The date of release of statistical information is indicated in the Release Calendar presenting the results of the statistical surveys carried out by the NSI.

The calendar is available on the NSI website here.

Data on the revenues and expenditure for municipal waste are published on the website of NSI under the heading "Environment" in accordance to the Statistics Act and the European Statistics Practice Code , respecting professional independence and for the purpose of objectivity, transparency, whereby all users are equal.

Annual

Regular press release on the NSI website.

Not applicable.

The data on Revenues and expenditure for municipal waste are available on the NSI website at:

-            "Environment" Rubric;

       -             Infostat system

Anonymous individual data can be provided for scientific and research purposes upon individual request, according to the NSI Rules for providing anonymous individual data for scientific and research purposes.

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

Environmental Protection Expenditure Accounts Handbook 2017 - EPEA_HANDBOOK_2017.

Internal methodology "Environmental Statistics and Accounts".

-          European Statistics Code of Practice

-          Integrated management system (Internal NSI site)

-          Generic Statistical Business Process Model (only in Bulgarian)

-          Handbook on internal quality audits of statistical processes and products in the NSI

-          Internal methodology "Environmental Statistics and Accounts".

Quality report is published annually with the publication of the statistics data.

Data quality is ensured by applying the principles of the European Statistics Code of Practice and the NSS Common Framework for Quality Management including through the application of the internal methodology "Environmental Statistics Accounts", developed by the NSI.

Quality assurance activities ensure compliance with the requirements of the Statistics Act in terms of quality criteria: adequacy, accuracy, timeliness, punctuality, accessibility and clarity, comparability and logical coherence. They also ensure the application of the principles of the European Statistics Code of Practice: sound methodology; appropriate statistical procedures; moderate respondent burden; cost-effectiveness; relevance; accuracy; timeliness and accuracy of presentation; comparability and coherence; accessibility and clarity.

The quality assessment is carried out at each stage of the statistical production process, in accordance with the General Framework for Quality Management in the NSS and the principles of the European Statistics Code of Practice. She including statistical processes and statistical information. For quality assessment the requirements of the current methodological documents, including the instructions in the internal methodology "Environmental Statistics Accounts", developed by the NSI.

To quality assessments of the data, their consistency is checked with the data from Environmental Protection and Restoration Expenditure report and Environmental Goods and Services report and other statistics in NSI.

Efforts are being made to continuously improve the quality of the data by improving the primary data collection system through the online-based ESIS, ensuring strict arithmetic and logical control of the input data, and performing additional analyses and verifications.

Data on Revenues and expenditure for municipal waste are used to support reporting under the Environmental protection and restoration expenditure module, according to Regulation (EU) No. 691/2011 on European Environmental Economic Accounts.

The main users of statistical information from the survey are state and municipal structures, associations, enterprises and citizens.

NSI conducts a regular statistical survey "User satisfaction with the provided statistical information products and services", which covers all statistical areas. It aims to assess the satisfaction of users with the statistical information provided by NSI and to define recommendations for the future development of the statistical system in accordance with the needs of users.

The data complies with the requirements of the applicable legislation in terms of scope and observable indicators.

The accuracy of the data, as one of the criteria for the quality of statistical information, according to the Statistics Act, is guaranteed through the quality assurance activities within the statistical production process.

Not applicable.

Not applicable.

The data are published 14 months after the reference year.

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

The data are collection at the national level. Given the application of general definitions and classifications, the part that includes data on expenditure Art. 66, para. 1 of the Local Taxes and Fees Act are comparable to other EU countries.

Data are comparability over time. Time series are available since 2004 (since 2010 in INFOSTAT).

When the methodology changes, the data in the time series are revised.

Data are coherence with:

- The survey "Environmental protection and restoration expenditure"

- The survey "Environmental goods and services"

A classification is applied, according to the Classification of Economic Activities, which allows joint analysis with national accounts data.

The data have a high degree of internal comparability. Within the framework of the quality assessment procedure, the consistency of the primary statistical data is checked on revenues from local taxes and fees and expenditure for municipal waste, of the aggregated and detailed data, of the data in the form of reporting on the NSI website. 

The cost (budget) for statistical surveys are disclosed in the National Statistical Program, published on the website of NSI.

Reducing the workload of respondents is a priority when conducting statistical surveys. In this regard, actions are taken to lighten the load, for example: collection and verification of primary data through the online-based information system "Environmental Statistics", containing strict arithmetic and logical controls; improving the instructions for completing survey forms; providing methodological and technical assistance; continuous study of the possibilities of using information from administrative and other sources; conducting annual trainings for respondents and experts from NSI, and others.

The time required to complete the statistical forms is used as the main measure of the workload of the respondents. To this aim, each form includes a section for respondents to complete regarding the time required to complete the form (including data preparation time). Based on this information and considering the specifics of the survey, the workload of the respondents can be defined as relatively high.

Given the above, the overall workload of the administration is also defined as high.

In accordance with the principles of the European Statistics Code of Practice and the requirements of the internal rules/integrated management system, statistical processes are regularly monitored and revised as necessary. Revisions are carried out according to standard, established and transparent procedures and are regularly analysed in order to improve data sources, statistical processes and products.

The data are revised when there is a change in the legal requirements, the applied methodology or when there is a need.

-        Statistical survey "Revenues and expenditures for municipal waste and expenditures for water supply infrastructure".

Information from other statistical surveys (“Environmental protection and restoration expenditure” and “Environmental goods and services”) and administrative data (Ministry of finance, MOEW - Enterprise for managing environmental protection activities only Bulgaria) are also used to check the data.

Annual

Data are collected from respondents on:

- Revenues for municipal waste

- Expenditure for municipal waste

Data validation is part of statistical information quality assurance activities. Primary data are validated in terms of completeness, correct classification, measurement units, comparability with previous years, comparability with data from other statistical areas and/or administrative sources, logical control, etc. Statistical data are validated in terms of their comparability, accuracy, reliability, etc., in accordance with the quality criteria, according to Statistics Act.

Data processing is carried out with strict application of survey methodology and data verification methods.

Data processing includes the actions by which, based on the primary data, reduced to an appropriate form, statistical data are calculated, using specialized software products for this purpose.

Not applicable.