Environmentally related taxes

Statistical Office of the Republic of Serbia (SORS)

Environmental Statistics and accounts division

Neda Cukavac

Statistician-analyst 

5 Milana Rakica st. Belgrade, Serbia

neda.cukavac@stat.gov.rs

+381 112412922 ext 399

SORS issues data on environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activities (tax payers) using the NACE classification for production activities.

Environmental taxes are reported to Eurostat by NACE Rev. 2 A*64 aggregation level as set out under ESA 2010 for the period 2008 onwards.

Classification according to type of environmental tax

Еnvironmental taxes are divided into four categories:

-          energy taxes

-          transport taxes

-          pollution taxes

-          resource taxes.

Environmental taxes by economic activity

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):

                           1.      A – Agriculture, forestry and fishing;

2.      B-E - Manufacturing, Mining and quarrying and other industry;

            Of which: C – Manufacturing

3.      F – Construction;

4.      G-I – Wholesale and retail trade, transportation and storage, accommodation and food service activities;

5.      J – Information and communication;

6.      K – Financial and insurance activities;

7.      L – Real estate activities

8.      M-N – Professional, scientific, technical, administration and support service activities;

9.      O-Q – Public administration, defense, education, human health and social work activities;

                                     10.     R-U - Arts, entertainment and recreation, other service activities, activities of households as employers, activities of                                                          extraterritorial organizations and bodies

-          households as consumers

-          not allocated

*SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0. 

Environmental taxes by economic activity data cover sectors of the economy: producers (economic activities by NACE), households as consumers.

*SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0.

Only payments that are identified as taxes in the national accounts can be environmental taxes whereas other types of payments to government are not considered environmental taxes.

The environmental tax statistics are based on Eurostat’s 2013 'Environmental taxes - a statistical guide'.

Definition of an environmental tax by mentioned statistical guide: "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 ESA2010 as a tax". The list of environmental tax bases is available via mentioned statistical guide (see the link).

Value added type tax (VAT) is excluded from the definition of environmental taxes.

Energy taxes (including fuel for transport)

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.

Transport taxes (excluding fuel for transport)

This category mainly includes taxes related to the ownership and use of motor vehicles.

Pollution taxes

This category includes taxes on measured or estimated emissions to air and water, management of solid waste.

Resource taxes

This category includes taxes linked to the extraction or to the use of natural resources, such as water, forests, wild flora and fauna, etc., as these activities deplete natural resources.

Taxes on land are excluded from scope.

Data refer to environmental taxes collected by the government and paid by the different taxpayers.

Taxes and institutional units who paid taxes are defined by ESA2010.

Institutional units as production units by NACE, households as consumers.

*SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0.

The Republic of Serbia.

*SORS does not provide estimates for the tax revenue coming from non-residents. In the reporting tables non-resident units tax revenues are equal 0.

2008 - 2019

Not applicable.

Millions of RSD.

*All series are measured at current prices.

Calendar year.

National legislation:

 - Official Statistics Law

 - Resolution on the Programme of official statistics

 - Regulation on the Plan of official statistics for the current year

 * The above documents are available at SORS website:  www.stat.gov.rs/en-US/o-nama/dokumenti

- Regulation European environmental economic accounts 691/2011/ЕС

Not applicable.

Data confidentiality is stipulated by:

- Official Statistics Law (Official Gazette of RS, number 104/2009), Articles 44, 45, 46, 47, 48, and 49.

(www.stat.gov.rs/media/2322/zakon_o_statisticie.pdf)

- Rulebook on statistical data protection in the Statistical Office of the Republic of Serbia

(www.stat.gov.rs/media/2343/rulebook-on-statistical-data-protection-in-sors.doc ) 

- Guidelines on measures of data and information protection in the Statistical Office of the Republic of Serbia

(www.stat.gov.rs/media/2341/guidelines-on-measures-of-data-and-information-protection-in-the-sors.doc )

Confidentiality is based on the principles according to the Official Statistics Law (“Official Gazette of RS” no. 104/09).

Confidential data are not published.

Calendar of releases is available at SORS website on the 1st day of December every year for the forthcoming year (http://www.stat.gov.rs/en-US/calendar).

All SORS releases are launched at 12.00.

Any divergence from the defined time schedule are announced in advance and explained in the Calendar.  

Calendar of releases is available at SORS website:

https://www.stat.gov.rs/en-US/calendar

The data obtained through statistical surveys are released at the internet presentation (http://www.stat.gov.rs/en-US/),

in the database (http://data.stat.gov.rs/?caller=SDDB&languageCode=en-US),

in statistical releases and publications (http://www.stat.gov.rs/en-US/publikacije/). 

The results of official statistics are available at the same time to all users on impartial basis; any privileged access by external users before their release is not allowed.  

Annual.

Not applicable.

Via statistical release Environmental taxes, https://publikacije.stat.gov.rs/G2021/PdfE/G20211256.pdf. 

Via data base.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

The SORS quality management system is relied on the Serbian official statistics mission and vision, as well as on the European Statistics Code of Practice – CoP and the Total Quality Management – TQM principles, which together make the common quality framework of the European Statistical System (ESS).

For more information, please see the documents at http://www.stat.gov.rs/en-US/o-nama/sistem-upravljanja-kvalitetom.

Not applicable.

The key users of Environmental taxes are the state institutions (Ministries, agencies etc), other national users (environmental analysts, non-government organizations, students, general public etc.), EU and international institutions.

On biennial basis (once in two years), by the means of web interview, implemented is the User Satisfaction Survey. The survey results are available at SORS website: http://www.stat.gov.rs/en-US/o-nama/sistem-upravljanja-kvalitetom.

The data are updated up to 2019.

The quality of the accounts is only as good as the quality of the underlying basic statistics.

Not applicable.

Not applicable.

Data are available with a timeliness of T+21 months after the end of the reference year.

Data are published in line with Release Calendar.

The methodology of the survey on EТEA allows reporting according to the rules of the European environmetal economic accounts Regulation No. 691/2011/ EC and geographical comparability with the data of the countries of the European Union.

The data are comparable and available from 2008 onwards.

Not applicable.

Not applicable.

Not applicable.

The SORS general revision policy constitutes the global frame ensuring that each statistical domain shall define its own revision policy in compliance with its specific nature. 

The general SORS revision policy determines:

- general rules of revisions of the published data,

- forms of informing users as regards the possible causes of revisions,

- categories of revisions, and

- documents covering all aspects of revisions.

The general SORS revision policy is available at http://www.stat.gov.rs/media/2332/general-revision-policy.docx.

The published data should be regarded as final, unless otherwise stated. Corrections and revisions might occur.

The environmental taxes is based on data from administrative and statistical sources.

Annual.

Data are taken from administrative and statistical sources.

Validation of data is done during the entire data processing from input to final results.

Not applicable.

Not applicable.