Environmental taxes


Time series: Ecology_12.1_en.xls
ENVIRONMENTAL TAXES
Contact
Contact organisation

National Statistical Institute

Contact organisation unit

"Environmental and Energy Accounts" Department

Contact name

Ivaylo Boykov Rangelov

Contact person function

State expert

Contact mail address

2 P.Volov street, 1038 Sofia

Contact email address

[email protected]

Contact phone number

+359 2 9857 642

Contact fax number
Metadata update
Metadata last certified21 December 2020
Metadata last posted21 December 2020
Metadata last update21 December 2020
Statistical presentation
Data description

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.

Classification system

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.

Sector coverage

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

Statistical concepts and definitions

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.

Statistical unit

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.

Statistical population

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.

Reference area

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

Time coverage

2008 - 2018.

Base period

Not applicable.

Unit of measure

Million BGN

Reference period

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 (2008-2018).

Institutional mandate
Legal acts and other agreements

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.

Data sharing

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.

Confidentiality
Confidentiality - policy

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

Confidentiality - data treatment

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.

Release policy
Release calendar

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.

Release calendar access

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

User access

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.

Frequency of dissemination

Annual

Accessibility and clarity
News release


No press releases.

Publications

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)

On-line database

Data on environmental taxes covering the mandatory reference period are available to all users of the NSI website under the heading ‘Environment’: http://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).

Micro-data access

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.

Other

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

Documentation on methodology

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

Quality documentation

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.

Quality management
Quality assurance

European Statistics Code of Practice;

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

Quality assessment

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

Relevance
User needs

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

User satisfaction

 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:http://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.

Completeness

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.

Accuracy and reliability
Overall accuracy

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

Sampling error

There are no sampling errors. Not applied.

Non-sampling error

No non-sampling error.

Timeliness and punctuality
Timeliness

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.

Punctuality

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
.

Coherence and comparability
Comparability - geographical

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.

Comparability - over time

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.

Coherence - cross domain

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

Coherence - internal

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

Cost and burden

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

Data revision
Data revision - policy

Revision of the data is applied if necessary.

Data revision - practice

Revision of the data is applied if necessary.

Statistical processing
Source data

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).

Frequency of data collection

Data are collected on a yearly basis.

Data collection

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

Data validation

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

Data compilation

Dataset containing all resident units.

Adjustment

Not applicable.

Comment
Download in SDMX 2.1 file format: ENVIRONMENTAL TAXES
Metadata Structure Definition in SDMX 2.1: ESMS_MSD+BNSI+2.0+SDMX.2.1.xml
Download in SDMX 2.0 file format: ENVIRONMENTAL TAXES
Metadata Structure Definition in SDMX 2.0: ESMS_MSD+BNSI+2.0+SDMX.2.0.xml
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    The National Statistical Institute presents the results of annual surveys in the field of environmental statistics for 2019.

    The tangible fixed assets with ecological use are a part of the total tangible fixed assets within the country. In 2019, the share of tangible fixed assets with ecological use at the end of the year by accounting value amounts to 4.8% of the total tangible fixed assets available in the country.

    The expenditure of environmental protection and restoration are part of the total expenditure of tangible and intangible fixed assets. In 2019, the share of expenditure available at the end of the year for acquisition of tangible and intangible fixed assets with ecological use amounts to 2.4% of the total expenditure for acquisition of tangible and intangible fixed assets in the country.

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  • Friday, 20 December 2019 - 11:00

    In 2018 the total use of freshwater and non-freshwater in the country is 4 647 million m3 which decreased with 1.8% compared to 2017. The daily average household water consumption from public water supply remains on the same level compared to 2017 - 99 litres per capita.

    In 2018 the total value of tangible fixed assets with ecological use in the country amounted to 9 523.6 million BGN which compared to 2017 increased by 0.6%.

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  • Tuesday, 20 December 2016 - 11:00

    The National Statistical Institute presents results from annual surveys in the domain of environmental statistics for 2015. Detailed data by particular topics are placed under the heading ‘Environment’ on the NSI web site: http://www.nsi.bg.

  • Friday, 18 December 2015 - 11:00

    The National Statistical Institute presents results from annual surveys in the domain of environmental statistics for 2014. Detailed data by particular topics are placed under the heading "Environment" on the NSI web site: http://www.nsi.bg

  • Friday, 19 December 2014 - 11:00

    The National Statistical Institute presents results from annual surveys in the domain of environmental statistics for 2013. Detailed data by particular topics are placed under the heading "Environment" on the NSI web site: http://www.nsi.bg

  • Friday, 20 December 2013 - 11:00

    The National Statistical Institute presents results from annual surveys in the domain of environmental statistics for 2012. Detailed data by particular topics are placed under the heading "Environment" on the NSI web page: http://www.nsi.bg.

  • Friday, 14 December 2012 - 11:00

    The National Statistical Institute presents results from annual surveys in the domain of environmental statistics for 2011. Detailed data by particular topics are placed under the heading "Environment" on the NSI web page.

  • Thursday, 15 December 2011 - 11:00

    The National Statistical Institute presents to the users results from annual surveys in the domain of environmental statistics for 2010.

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