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

Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.

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 (NTL).

Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.

Environmental tax revenues are allocated to the different tax payers:

• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)

• households as consumers

• non-residents

• not allocated (impossible to be allocated to one of the categories mentioned above)

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

2008-2024

Not applicable.

Million BGN

Million Euro

One calendar year, with first reference year the year when the Regulation 691/2011 was put into force. The final data refer to the mandatory reference years (2008-2024).

The data collection on environmental taxes by economic activity is part of the EU Regulation N° 691/2011 on European environmental economic accounts of the European Parliament and of the Council of 6 July 2011. This Regulation provides a framework for the development of various types of environmental accounts. Environmental taxes by economic activity are included in Annex II of this Regulation. The national tax lists are collected by Eurostat as a complement of table 9 of the ESA 2010 (European system of accounts) transmission programme. National Accounts are compiled in accordance with the European System of Accounts (ESA 2010) adopted in the form of a Council Regulation dated 21 May 2013, No 549/2013 and published in the Official Journal L 174 of the 26/06/2013. A consolidated version is available on http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R0549&from=EN

The legal basis for the "Main national accounts tax aggregates" domain is Table 0900 "Detailed tax and social contribution receipts by type of tax and social contribution and receiving subsector" of the ESA 2010 transmission programme - Annex B of Council Regulation (EU) N° 549/2013 of the European Parliament and of the Council of 21 May 2013.

Regular Questionnaire/ Eurostat – Environmental taxes by economic activity.

Eurostat collects data on environmental tax revenues through an annual questionnaire on Environmental taxes by economic activity.

The final data refer to compulsory unrequited payments, which are levied by general government or by the institutions of the Union. Environmental taxes revenues are listed in the National Tax List (NTL). Environmental taxes, as part of the General government tax revenues, are included in Table 0900 Taxes and social contributions by type and sub-sectors of General Government and National Tax List NTL - Detailed list of taxes and social contributions according to national classification. The variables are presented according to the European System of Accounts (ESA 2010) classifications and the transmission program for submission and include detailed tax descriptions. Full coherence of environmental tax data by economic activity and total tax revenue is provided on the basis of the National Tax List.

Regulation (EU) № 223/2009 on European statistics provides for the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and access to such confidential data, with due regard to technical developments and the requirements of users in a democratic society.

The Statistics Act (Art. 25, para. 1) stipulates that individual data received and collected through statistical surveys shall constitute a statistical secret and may be used only for statistical purposes.

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.

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

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

Data on environmental taxes is published on the NSI website, section ‘Environment’ 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

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

Data on environmental taxes are available on the NSI website at:

- Section "Environment"

- Information system INFOSTAT                                                                                              

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).

Anonymised individual data can be provided for scientific and research purposes according to the Rules for provision of anonymised individual data for scientific and research purposes of NSI.

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

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 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 user satisfaction with the statistical information provided by the NSI and to define recommendations for the future development of the statistical system in accordance with user needs.

The data meet the requirements of applicable legislation in terms of scope and observed main characteristics (indicators).

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

There are no sampling errors. Not applied.

No non-sampling error.

The data are published 16 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.

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

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.

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.

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

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

Revision of the data is applied if necessary.

Revision of the data is applied if necessary.

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.