Main national accounts tax aggregates (gov_a_tax_ag)

Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: Eurostat, the statistical office of the European Union


Eurostat metadata
Reference metadata
1. Contact
2. Metadata update
3. Statistical presentation
4. Unit of measure
5. Reference Period
6. Institutional Mandate
7. Confidentiality
8. Release policy
9. Frequency of dissemination
10. Dissemination format
11. Accessibility of documentation
12. Quality management
13. Relevance
14. Accuracy
15. Timeliness and punctuality
16. Comparability
17. Coherence
18. Cost and Burden
19. Data revision
20. Statistical processing
21. Comment
Related Metadata
Annexes (including footnotes)



For any question on data and metadata, please contact: EUROPEAN STATISTICAL DATA SUPPORT

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1. ContactTop
1.1. Contact organisationEurostat, the statistical office of the European Union
1.2. Contact organisation unitD1: GFS methodology, data collection and dissemination
1.5. Contact mail address2920 Luxembourg LUXEMBOURG


2. Metadata updateTop
2.1. Metadata last certified06/11/2013
2.2. Metadata last posted
2.3. Metadata last update05/11/2013


3. Statistical presentationTop
3.1. Data description

Detailed tax and social contribution receipts by type of tax or social contribution and by sub-sector of general government, notified by national authorities in line with Table 0900 of the ESA 95 transmission programme.

Data are presented in euro/ECU, national currency units and as percentages of GDP.

Geographic coverage: EU and euro area, Norway, Switzerland and Iceland.

Main sources of data: National authorities.

3.2. Classification system

Methodological framework is the European system of accounts, 1995 edition (ESA 95). In addition, the "ESA95 Manual of Government Deficit and Debt" contains Eurostat decisions on recording of taxes and social contributions.

3.3. Coverage - sector

General government sector (S.13) as well as the Institutions of the EU (S.212). The general government sector as defined in ESA95 (paragraph 2.68) includes "all institutional units which are other non-market producers whose output is intended for individual and collective consumption, and mainly financed by compulsory payments made by units belonging to other sectors, and/or all institutional units principally engaged in the redistribution of national income and wealth".

3.4. Statistical concepts and definitions

The indicators are compiled on a national accounts (ESA 95) basis. They comprise detailed tax and social contribution receipts for the general government sector (S.13) and its sub-sectors (central, state, local and social security funds) plus the Institutions of the EU (S.212), using the ESA 95 classification but in a more detail breakdown than in ESA table 0200.

The indicators are as reported under table 0900 'Detailed tax and social contribution receipts by type of tax and social contribution and receiving sub-sector' of the ESA95 transmission programme. For definitions, see European system of accounts, 1995 edition (ESA 95).

3.5. Statistical unit

Institutional units and groupings of units as defined in ESA 95.

The institutional units included to general government sector (S.13) according to ESA95 (paragraph 2.69) are the following:

a) general government entities (excluding public producers organized as public corporations or, by virtue of special legislation, recognized as independent legal entities, or quasi-corporations, when any of these are classified in the non-financial and financial sectors) which administer and finance a group of activities, principally providing non-market goods and services, intended for the benefit of the community;

b) non-profit institutions recognized as independent legal entities which are other non-market producers and which are controlled and mainly financed by general government;

c) autonomous pension funds which fulfil each of the following criteria:

  • by law or by regulation certain groups of the population are obliged to participate in scheme or to pay contributions,
  • general government is responsible for the management of the institution in respect of the settlement or approval of the contributions and benefits independently from its role as supervisory body or employer.
3.6. Statistical population

Target population is the general government sector as well as the Institutions of the European Union.

3.7. Reference area

EU and euro area aggregates, EU Member States, Norway, Switzerland and Iceland.

3.8. Coverage - Time

The legal requirement is that all series should start in 1995, subject to data derogations. However, in practice the length of the series available varies widely from one country to another. Some series may start even earlier than 1995.

3.9. Base period

Not available.


4. Unit of measureTop

Data are presented in millions of Euro/ECU and national currency, as well as percentages of GDP.


5. Reference PeriodTop

The reference period is the calendar year.


6. Institutional MandateTop
6.1. Institutional Mandate - legal acts and other agreements

National Accounts are compiled in accordance with the European System of Accounts (ESA 1995) adopted in the form of a Council Regulation dated 25 June 1996, No 2223/96 and published in the Official Journal L310 of the 30/11/1996. A consolidated version is available on

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:1996R2223:20090610:EN:PDF

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 sub-sector" of the ESA95 transmission programme - Annex B of Council Regulation (EC) N° 2223/96 of 25 June 1996 as amended by the European Parliament and Council Regulation (EC) No 1392/2007. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and  comparable treatment of taxes and social contributions assessed but unlikely to be collected.

6.2. Institutional Mandate - data sharing

Data are transmitted to OECD, ECB and other Commission services before release.


7. ConfidentialityTop
7.1. Confidentiality - policy

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.

7.2. Confidentiality - data treatment

According to policy rules.


8. Release policyTop
8.1. Release calendar

There is no pre-announced release calendar.

8.2. Release calendar access

There is no pre-announced release calendar.

8.3. Release policy - user access

Data are disseminated simultaneously to all interested parties through a database update and on Eurostat's website (see "Dissemination format" below for more details). However, data are transmitted - under embargo - to OECD, ECB and other Commission services a few hours before release.


9. Frequency of disseminationTop
Annual data.


10. Dissemination formatTop
10.1. Dissemination format - News release

News releases on-line.

10.2. Dissemination format - Publications

Most recent are the following:

Statistical book Taxation trends in the European Union - 2013 edition

Statistics in Focus 55/2012 In 2011 tax revenues increased to 40.0% of GDP in the EU-27 and 40.8% of GDP in the EA-17
Statistics in Focus 2/2012 Tax revenue in the European Union

10.3. Dissemination format - online database

Please consult free data on-line or refer to contact details.

10.4. Dissemination format - microdata access

Not applicable.

10.5. Dissemination format - other

Data on detailed tax and social contribution receipts are also a part of the Eurostat and DG TAXUD joint publication 'Taxation Trends in the European Union - Data for the EU Member States, Iceland and Norway'. This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway. The data are presented within the ESA95 harmonised system of national and regional accounts. In addition, more disaggregated tax data submitted to Eurostat (the National Tax List; to be sent alongside Table 0900) were used for the classification of tax revenue according to economic functions (i.e. whether they are raised on consumption, labour or capital) and to determine the level of environmental taxes. Moreover, the report contains indicators of the average effective tax burden on consumption, labour and capital.

Please see also: http://ec.europa.eu/eurostat and for a dedicated government statistics section:

http://epp.eurostat.ec.europa.eu/portal/page/portal/government_finance_statistics/publications/other_publications


11. Accessibility of documentationTop
11.1. Documentation on methodology

The methodological framework is the European system of accounts, 1995 edition (ESA 95).

Further provisions related to taxes and social contributions are contained in

Regulation (EC) No 2516/2000 of the European Parliament and of the Council of 7 November 2000 modifying the common principles of the European system of national and regional accounts in the Community (ESA) 95 as concerns taxes and social contributions and amending Council Regulation (EC) No 2223/96

and

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

The "ESA95 Manual of Government Deficit and Debt" contains also Eurostat decisions on recording of taxes and social contributions.

See also Report 'Taxation Trends in the European Union' (Eurostat and DG TAXUD joint publication) for details on the taxes and social contributions according to national classification (the National Tax List) as classified under the ESA95 categories.

11.2. Quality management - documentation

The progress in respect of data availability and quality is reviewed and reported in the internal Eurostat's documents to the data compilers from Member States.


12. Quality managementTop
12.1. Quality assurance

The plausibility of the data is checked for each transmission and Member States are asked for some additional information in case of any doubts about data quality.

However, due to the complexity, volume and heterogeneity of data sources, quality assurance is based to a large extent on assessing primary sources and processes rather than the final product. Eurostat undertakes EDP dialogue and methodological visits to Member States, during which it may review some issues related to taxes and social contributions data.

12.2. Quality management - assessment

A quality assessment procedure is in place that involves arithmetic and quality checks by Eurostat on data received by Member States. In addition, consistency checks are carried out with ESA95 Table 2 and the 'detailed national list of taxes and social contributions according to national classification' or 'national tax lists' (NTLs; to be sent alongside Table 0900).


13. RelevanceTop
13.1. 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. In addition, more disaggregated tax data submitted to Eurostat (NTLs) are used in this report for the classification of tax revenue according to economic functions (i.e. whether they are raised on consumption, labour or capital) and to determine the level of environmental taxes. Moreover, the report contains indicators of the average effective tax burden on consumption, labour and capital.

Readers interested in taxation may also find detailed information on the legal form and revenue of the taxes currently in force in the EU Member States in the 'Taxes in Europe' database, available at: http://ec.europa.eu/tedb

13.2. Relevance - User Satisfaction

Not available.

13.3. Completeness

All Member States provide the data, however the series length is not satisfactory in all cases.


14. AccuracyTop
14.1. Accuracy - overall

Data are in general associated with a high level of overall accuracy.

14.2. Sampling error

Not available.

14.3. Non-sampling error

Not available.


15. Timeliness and punctualityTop
15.1. Timeliness

In accordance with the legal requirements for the transmission of data (ESA95 transmission programme), transmission is scheduled at T+9 months after the end of the reference period.

15.2. Punctuality

In general the data are delivered according to the deadlines set by legislation.


16. ComparabilityTop
16.1. Comparability - geographical

The underlying methodological framework is the European system of accounts (ESA95), which ensures a high degree of comparability. In case there are some problems with the compliance to the ESA rules affecting the inter-country comparability the information is included in the caveats (See section 21.1 Notes).

16.2. Comparability - over time

EU Member States: In some countries, methodological breaks can affect time series (normally on a temporary basis). Backward calculations of time series are provided to ensure full time coherence. However, methodological changes need not always refer to past data. For some additional information on series breaks please see the caveats in section 21.1 Notes.


17. CoherenceTop
17.1. Coherence - cross domain

Many variables can be cross-checked with other tables submitted under the ESA95 transmission programme (see, Eurostat Reference Database 'national accounts' domain).

17.2. Coherence - internal

Datasets are carefully checked for the internal consistency. Releasing of non-internally consistent data should be exceptional and accompanied by the caveats in Section 21.1 Notes.


18. Cost and BurdenTop

Information not available.


19. Data revisionTop
19.1. Data revision - policy

Revision policy is set at the level of national authorities. In general the data are revised for the latest years according to change from preliminary to half-finalized and final data sources. The complete time-series can be revised due to changes in the methodology or methods of data compilation or major and benchmark revisions.

19.2. Data revision - practice

Data revisions may occur at any time.

Major changes in methodology are the result of legislation, and therefore announced in the Official Journal of the European Communities. However, some changes may be implemented beforehand on the basis of gentlemen's agreements.


20. Statistical processingTop
20.1. Source data

Data are based on annual national accounts, primarily derived from administrative and other records of general government. Table 0900 on "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector" to be completed by national authorities.

20.2. Frequency of data collection

In general, for Table 0900 the collection of the data is annual.

20.3. Data collection

Once data are compiled by national authorities in the reporting format, they are transmitted via GESMES to Eurostat and to OECD.

20.4. Data validation

Data are loaded into the Eurostat Reference Database once validated by Eurostat. The validation process consists of arithmetic and quality checks as well as of consistency checks with ESA 95 methodology and with other data reported to Eurostat.

Once data are validated by Eurostat they are transmitted to ECB, OECD and other Commission services. 

20.5. Data compilation

Accounting conventions are normally those of ESA95.

Time of recording of taxes and social contributions should be in accordance with Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000.

Reporting of transactions D51A, D51B, D51C, D51C1, D51C2, and D51C3 is on a voluntary basis.The split of D995 transactions into sub-sectors is also voluntary.

Data are transmitted in national currency. Eurostat converts into euro using annual average exchange rates.

Percentage of GDP calculations are based on annual GDP data submitted to Eurostat, and revised whenever revised GDP data are submitted.

EU and euro area series are formed by the aggregation of the country data.

20.6. Adjustment

Data are not adjusted.


21. CommentTop

In addition to Table 0900, countries must provide a full detailed list of national taxes with ESA 95 codes (NTLs). 

Country footnotes:

 EU aggregates  -
 EA aggregates  -

BE

Up to 1988, separate accounts for sector S1312 did not exist, data is included in sector 1311.

BG

Visitor tax (D214H): new tax from 2011 which supersedes the existing Municipal resort taxes, classified in D214E (S1313).

CZ

D214F, D29B: series break between 2006 and 2007 due to reclassification of taxes on operating gambling machines.

DK

D2REC for S13 and S1311 includes the whole amount of VAT revenues collected in the country. Transfers to the EU institutions based on the harmonised VAT assessment bases after exclusion of UK-discount, are recorded by other Member States directly as VAT revenue of the EU institutions (outside general government sector). For DK these transfers increase value of D7PAY for S13 and S1311.

DE

Amounts relating to 'Luftverkehrssteuer/ air passenger duty' are currently recorded in D.214A. With the next revision, they will be allocated to D.214H.

EE

-

IE

-

EL

Break in series between 2005 and 2006 due to revisions from 2006 onwards: reclassification of public corporations, better recording of social security funds, reclassification of a social security fund, balance sheet corrections and identification of payables. For more information please refer to "Information note on Greek fiscal data"

 

From the year 2010 on the compilation of taxes in the sub-sector S.1314 'social security funds' has changed. Consequently, a break in series in S.1314 in items D.214A, D.214C, D.29A and D.29B appears between 2009 and 2010. Additionally, breaks in series appear in D.59DB in S.1311 between 2010 and 2011, which reflects a corresponding decrease in source data. High amounts in D.91C in 2008 and 2009 are due to a tax on immovable property, while the amounts recorded in 2011 are due to a levy on presumed expenditure.

ES

-

FR

D.995 does not fully comply with Commission Regulation 995/2001.

IT

-

CY

-

LV

Up until 2006 D.91 is included in P.11_P.12; for the period 1995-99 .D61132 is included in D.61131 and D.59A is included in D.29H.

LT

-

LU

-

HU

For 2008, total personal income tax (PIT) under D.51A_D.51C1 for S.1313 is accounted for by S.1311 and after transferred under D.7 to the local government.

MT

D.2122 does not include levies on imported agricultural products for the years before 2005.

NL

-

AT

D.2122A: series break between 1994 and 1995 due to the abolishment of the "Import equalization duties".

D.2122E: series break between 1994 and 1995 due to an illegal levy that was repaid (after that the concerned levy was abolished).

D.29C: series break between 2007 and 2008 due to the new obligation for the government sector to pay "Employers contribution of family burdens" for their civil servants.

Amounts relating to 'Kraftfahrzeugzulassungssteuer, Anteil private Haushalte' (car registration tax, households) are currently recorded in D.59F. From October 2014 they will be included in D.214D.

Negative amounts is D.2122E are due to a court decision ruling a contribution illegal. From October 2014, repayments due to this court decision will be recorded as D.99pay and the revenues in D.2122E will be shown gross of these amounts.

PL

D.5REC, D.995: series break between 2006 and 2007 due to the change in method of recording taxes (time-adjusted cash method introduced for personal and corporate income taxes);

D.2122C, D.214A, D.29H: series break between 2006 and 2007;

D.214B, D.29H: the part of stamp taxes will be reallocated from D.29H to D.214B;

D.995 does not fully comply with Commission Regulation 995/2001.

PT

-

RO

-

SI

From 2007 onwards tax on work-contracts has been reclassified from D51E to D.29C.

SK

D.29E, D.59: wrong split of TV and radio licence fees: the whole value was attributed to D.59 in 2008 (the item will be revised).

FI

-

SE

Data at more detailed level of COFOG breakdown (II level; COFOG groups) for the last year are provisional.

UK

-

CH

All "taxes on holding gains" are in D.51C3 because as they cannot be separated from D.51C1 and D.51C2;
From 2007, for S.1312, part of the taxes are reclassified from D59F to D59D.

NO

Data for S1314 is included in S.1311.

IS

Taxes and social contributions of S.1314 are accounted for by S.1311 and after transferred under D.7 to the Social Security Funds.

Estate, inheritance and gift taxes are not recorded under D.91rec but as capital transfers. The recording will be revised.


Related metadataTop


AnnexesTop