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


TAXES AND SOCIAL CONTRIBUTIONS FOR GENERAL GOVERNMENT SECTOR
Contact
Contact organisation

National Statistical Institute of Bulgaria 

Contact organisation unit

Financial National Accounts Division 

Contact name

Elena N. Petrova

Contact person function

Chief expert

Contact mail address

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

Contact email address

[email protected]

Contact phone number

+359 2 9857 507

Contact fax number
Metadata update
Metadata last certified31 October 2018
Metadata last posted31 October 2018
Metadata last update31 October 2018
Statistical presentation
Data description

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.

Classification system

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

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

Sector coverage

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).

Statistical concepts and definitions

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).

Statistical unit

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.

Statistical population

General Government sector and the Institutions of the EU.

Reference area

Republic of Bulgaria

Time coverage

2013-2017

Base period

Not applicable.

Unit of measure

Million BGN

Reference period

Year

Institutional mandate
Legal acts and other agreements

· 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 sharing

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

Confidentiality
Confidentiality - policy

· 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.

Confidentiality - data treatment

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.

Release policy
Release calendar

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.

Release calendar access

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

User access

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.

Frequency of dissemination

Annual

Accessibility and clarity
News release

Not applicable.

Publications

Main Macroeconomic Indicators

On-line database

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: http://www.nsi.bg/en/node/5277

Micro-data access

Not applicable.

Other

Not applicable.

Documentation on methodology

· 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).

Quality documentation

Not applicable.

Quality management
Quality assurance

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

Quality assessment

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

Relevance
User needs

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.

User satisfaction

Not applicable.

Completeness

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

Accuracy and reliability
Overall accuracy

Data are of a high level of accuracy.

Sampling error

Not applicable.

Non-sampling error

Not applicable.

Timeliness and punctuality
Timeliness

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

Punctuality

Deadline is 30 September after the end of reporting period.

Coherence and comparability
Comparability - geographical

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

Comparability - over time

Not applicable.

Coherence - cross domain

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

Coherence - internal

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

Cost and burden

Not applicable.

Data revision
Data revision - policy

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

Data revision - practice

Data for the previous period are revised annually.

Data revisions can be performed with changes in methodology.

Statistical processing
Source data

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.

Frequency of data collection

Annual

Data collection

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 validation

Data are validated annually after approval from Eurostat.

Data compilation

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

Adjustment

Not applicable.

Comment
Metadata Structure Definition in SDMX 2.1: ESMS_MSD+BNSI+2.0+SDMX.2.1.xml
Metadata Structure Definition in SDMX 2.0: ESMS_MSD+BNSI+2.0+SDMX.2.0.xml
  • Sector General Government
  • Sub-sector Central Government
  • Sub-sector Local Government
  • Sub-sector Social Security Funds

Pages

  • Main Macroeconomic Indicators 2017
    The National Statistical Institute informs users of statistical information that the annual bilingual (Bulgarian/English) publication Main Macroeconomic Indicators 2017 is already available. The issue contains the results from official statistics' work on calculation of main macroeconomic indicators for Bulgaria in accordance with the System of National Accounts (SNA 2008) and the European System of Accounts (ESA 2010).
  • Statistical Yearbook 2017 in infographics
    The National Statistical Institute of Bulgaria offers a different view of the statistical information included in the 85th edition of the Statistical Yearbook of the Republic of Bulgaria.

    The publication is intended for a wider audience as statistical data are presented in a plain and easy understandable way.

    The current state and changes in the socio-economic and cultural life in the country are presented not in the traditional way in tables and text, but through infographics - images, graphics and other visualization tools.

  • Statistical Yearbook 2017
    The National Statistical Institute (NSI) has the pleasure to present to the attention of national and foreign users of statistical information the 84th edition of the ‘Statistical Yearbook of the Republic of Bulgaria’ in printed and electronic format.

    It provides current statistical information about the demographic, economic and social development of the country for 2012 - 2016 in different territorial and classification aggregations and breakdowns.

  • Main Macroeconomic Indicators 2016
    The National Statistical Institute informs users of statistical information that the annual bilingual (Bulgarian/English) publication Main Macroeconomic Indicators 2016 is already available. The issue contains the results from official statistics' work on calculation of main macroeconomic indicators for Bulgaria in accordance with the System of National Accounts (SNA 2008) and the European System of Accounts (ESA 2010).
  • Statistical Yearbook 2016
    The National Statistical Institute (NSI) has the pleasure to present to the attention of national and foreign users of statistical information the 84th edition of the ‘Statistical Yearbook of the Republic of Bulgaria’ in printed and electronic format.

    It provides current statistical information about the demographic, economic and social development of the country for 2011 - 2015 in different territorial and classification aggregations and breakdowns.

  • Main Macroeconomic Indicators 2015
    The National Statistical Institute informs users of statistical information that the annual bilingual (Bulgarian/English) publication Main Macroeconomic Indicators 2015 is already available. The issue contains the results from official statistics' work on calculation of main macroeconomic indicators for Bulgaria in accordance with the System of National Accounts (SNA 2008) and the European System of Accounts (ESA 2010).
  • Statistical Yearbook 2015
    The National Statistical Institute (NSI) has the pleasure to present to the attention of national and foreign users of statistical information the 83rd edition of the ‘Statistical Yearbook of the Republic of Bulgaria’ in printed and electronic format.

    It provides current statistical information about the demographic, economic and social development of the country for 2010 - 2014 in different territorial and classification aggregations and breakdowns.

  • Main Macroeconomic Indicators 2014

    The National Statistical Institute informs users of statistical information that the annual bilingual (Bulgarian/English) publication Main Macroeconomic Indicators 2014 is already available. The issue contains the results from official statistics' work on calculation of main macroeconomic indicators for Bulgaria in accordance with the System of National Accounts (SNA 2008) and the European System of Accounts (ESA 2010).

  • Statistical Yearbook 2014

    The National Statistical Institute (NSI) has the pleasure to present to the attention of national and foreign users of statistical information the 82nd edition of the ‘Statistical Yearbook of the Republic of Bulgaria’ in printed and electronic format.

    It provides current statistical information about the demographic, economic and social development of the country for 2009 - 2013 in different territorial and classification aggregations and breakdowns.

  • Statistical Yearbook 2013

    The National Statistical Institute (NSI) has the pleasure to present to the attention of national and foreign users of statistical information the 81st edition of the ‘Statistical Yearbook of the Republic of Bulgaria’ in printed and electronic format.

    It provides current statistical information about the demographic, economic and social development of the country for 2008 - 2012 in different territorial and classification aggregations and breakdowns.

Pages