Sector General Government


Time series: GFS_1.3_en.xls

TAXES AND SOCIAL CONTRIBUTIONS BY TYPE AND SUB-SECTORS OF GENERAL GOVERNMENT, 2017* (ESA 2010)
(Million levs)
Code ESA 2010 Taxes and social contributions   General government The institutions of the EU General government and Institutions of the EU
Sector → S13 S212 S13_S212
Relation ↓ → 1 2 3=1+2
D2 Taxes on production and imports 1=2+26 15 145.56 148.58 15 294.14
D21 Taxes on products 2=3+4+13 14 330.37 147.75 14 478.12
D211 Value added type taxes 3 9 121.32 M 9 121.32
D212 Taxes and duties on imports excluding VAT 4=5+6 30.45 147.75 178.19
D2121 Import duties 5 M 147.75 147.75
D2122 Taxes on imports, excluding VAT and import duties 6=7+..+12 30.45 M 30.45
D2122A Levies on imported agricultural products 7 13.98 M 13.98
D2122B Monetary compensatory amounts on imports 8 M M M
D2122C Excise duties 9 16.47 M 16.47
D2122D General sales taxes 10 M M M
D2122E Taxes on specific services 11 M M M
D2122F Profits of import monopolies 12 M M M
D214 Taxes on products, except VAT and import taxes 13=14+..+25 5 178.61 M 5 178.61
D214A Excise duties and consumption taxes 14 5 038.34 M 5 038.34
D214B Stamp taxes 15 5.95 M 5.95
D214C Taxes on financial and capital transactions 16 M M M
D214D Car registration taxes 17 13.44 M 13.44
D214E Taxes on entertainment 18 M M M
D214F Taxes on lotteries, gambling and betting 19 66.29 M 66.29
D214G Taxes on insurance premiums 20 33.85 M 33.85
D214H Other taxes on specific services 21 20.74 M 20.74
D214I General sales or turnover taxes 22 M M M
D214J Profits of fiscal monopolies 23 M M M
D214K Export duties and monetary comp. amounts on exports 24 M M M
D214L Other taxes on products n.e.c. 25 M M M
D29 Other taxes on production 26=27+..+34 815.19 0.84 816.02
D29A Taxes on land, buildings or other structures 27 322.78 M 322.78
D29B Taxes on the use of fixed assets 28 125.16 M 125.16
D29C Total wage bill and payroll taxes 29 28.60 M 28.60
D29D Taxes on international transactions 30 M M M
D29E Business and professional licences 31 0.56 M 0.56
D29F Taxes on pollution 32 52.81 M 52.81
D29G Under-compensation of VAT (flat rate system) 33 M M M
D29H Other taxes on production n.e.c. 34 285.28 0.84 286.12
D5 Current taxes on income, wealth, etc. 35=36+47 5 807.73 M 5 807.73
D51 Taxes on income 36=38+41+44+....+46 5 631.81 M 5 631.81
D51M Taxes on individual or household income including holding gains 37=38+39 3 317.47 M 3 317.47
D51A Taxes on individual or household income excluding holding gains 38 2 988.81 M 2 988.81
D51C1 Taxes on individual or household holding gains 39 328.66 M 328.66
D51O Taxes on the income or profits of corporations including holding gains 40=41+42 2 294.72 M 2 294.72
D51B Taxes on the income or profits of corporations excluding holding gains 41 2 225.61 M 2 225.61
D51C2 Taxes on holding gains of corporations 42 69.11 M 69.11
D51C3 Other taxes on holding gains 43 M M M
D51C Taxes on holding gains 44=39+42+43 397.77 M 397.77
D51D Taxes on winnings from lottery or gambling 45 M M M
D51E Other taxes on income n.e.c. 46 19.62 M 19.62
D59 Other current taxes 47=48+..+53 175.92 M 175.92
D59A Current taxes on capital 48 M M M
D59B Poll taxes 49 M M M
D59C Expenditure taxes 50 M M M
D59D Payments by households for licences 51 7.07 M 7.07
D59E Taxes on international transactions 52 M M M
D59F Other current taxes n.e.c. 53 168.85 M 168.85
D91 Capital Taxes 54=55+..+57 267.04 M 267.04
D91A Taxes on capital transfers 55 267.04 M 267.04
D91B Capital levies 56 M M M
D91C Other capital taxes n.e.c. 57 M M M
ODA TOTAL TAX RECEIPTS 58=1+35+54 21 220.33 148.58 21 368.91
D61 Net social contributions 59=60-63+66+69+77 8 456.56 M 8 456.56
D611 Employers' actual social contributions 60=61+62=64+65 5 124.05 M 5 124.05
D611C Compulsory employers' actual social contributions 61 5 124.05 M 5 124.05
D611V Voluntary employers' actual social contributions 62 M M M
D61SC Social insurance scheme service charges 63 M M M
D6111 Employers' actual pension contributions 64 2 786.22 M 2 786.22
D6112 Employers' actual non-pension contributions 65 2 337.83 M 2 337.83
D612 Employers' imputed social contributions 66=67+68 M M M
D6121 Employers' imputed pension contributions 67 M M M
D6122 Employers' imputed non-pension contributions 68 M M M
D613 Households' actual social contributions 69=70+71=72+76 3 332.52 M 3 332.52
D6131 Households' actual pension contributions 70 1 811.88 M 1 811.88
D6132 Households' actual non-pension contributions 71 1 520.64 M 1 520.64
D613C Compulsory households' actual social contributions 72=73+74+75 3 332.52 M 3 332.52
D613CE Compulsory employees' actual social contributions 73 2 832.50 M 2 832.50
D613CS Compulsory actual social contributions by the self-employed 74 500.01 M 500.01
D613CN Compulsory actual social contributions by the non-employed 75 M M M
D613V Voluntary households' actual social contributions 76 M M M
D614 Households' social contributions supplements 77=78+79 M M M
D6141 Households' pension contributions supplements 78 M M M
D6142 Households' non-pension contributions supplements 79 M M M
D995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected 80=81+..+86+90 M M M
D995A Taxes on products assessed but unlikely to be collected 81 M M M
D995B Other taxes on production assessed but unlikely to be collected 82 M M M
D995C Taxes on income assessed but unlikely to be collected 83 M M M
D995D Other current taxes assessed but unlikely to be collected 84 M M M
D995E Employers' actual social contributions assessed but unlikely to be collected 85 M M M
D995F Households' actual social contributions assessed but unlikely to be collected 86=87+..+89 M M M
D995FE Employees' actual social contributions assessed but unlikely to be collected 87 M M M
D995FS Actual social contributions by self-employed persons assessed but unlikely to be collected 88 M M M
D995FN Actual social contributions by non-employed persons assessed but unlikely to be collected 89 M M M
D995G Capital taxes assessed but unlikely to be collected 90 M M M
ODB Total receipts from taxes and social contributions after deduction of amounts assessed but unlikely to be collected 91=1+35+54+59-66-77-80 29 676.89 148.58 29 825.48
ODC Total receipts from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected 92=1+35+54+59-80 29 676.89 148.58 29 825.48
ODD Total receipts from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected 93=1+35+54+59-66-77-62-76-80 29 676.89 148.58 29 825.48

* Preliminary data
М - not applicable / do not exist
0 - exist but value is zero or considered as zero
Taxes and social security contributions are calculated using the method of modified cash basis in accordance with Regulation (EC) № 2516/2000 on taxes and social security contributions.
31.10.2018
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

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