Environmental accounts: environmental taxes and fees
What does the survey comprise
Purpose
Statistics Netherlands compiles data about environmental taxes and fees as part of the environmental accounts. In these statistics the revenues of the various environmental taxes and fees can be found.
Description of domain
The revenues from the environmental taxes and environmental fees can be divided into payers from the Dutch economy and non-resident payers. With the revenues from the Dutch economy, a distinction is made between private households and industries. The industries are classified according to the Standard Industrial Classification 2008 (SIC 2008).
It concerns the following environmental taxes and fees:
- Environmental based taxes: waste tax, fuel tax, tax on electricity and gas use, tap water and groundwater taxes, tax on packaging and flight tax.
- Taxes on mobility: excise duties on petrol and mineral oils, tax on passenger cars and motorcycles and motor vehicle tax.
- Manure surplus tax.
- Environmental fees: waste collection fee, civil aviation noise tax, fees on groundwater and refuse dumps, sewerage charges and fees on water pollution.
Date/year survey started
Data are available from 1987.
Frequency
Annually.
Publication strategy
The environmental taxes have the same publication strategy as the national accounts. There are three moments of publication of environmental taxes, involving ever better and more detailed statistical information. The provisional figures are published 6 months after the reporting year, the revised provisional figures 18 months after and the final figures 30 months after.
The environmental taxes are published annually on StatLine, the electronic database of Statistics Netherlands. In addition, the data are included in the publication Environmental Accounts of the Netherlands.
How is the survey conducted?
Main sources
The environmental taxes are compiled on the basis of the data from the supply and use tables of the national accounts. The totals come from the government statistics of Statistics Netherlands. For the tax on passenger cars and motor vehicles the allocation to industries is made on the basis of data on investments in cars.
Structure of integration framework
Data on environmental taxes and fees are taken directly from the national accounts. The totals of environmental taxes are taken directly from government figures (municipal, provincial and central) and are based on direct observation. Within the system of national accounts, the various taxes and fees are allocated to different business categories and households. The tax on passenger cars and motor vehicles paid by producers is allocated on the basis of investments in passenger cars. The disposal fees are based on the data found in the annual financial reports of the foundations responsible for the implementation and reporting of the disposal charges. For some fees the revised provisional year and the provisional year are determined by using national developments.
Quality of the results
Sequential comparability
Yes. The environmental taxes follow the continuity strategy of the national accounts. The correct view of developments is more important than the level of a variable.
Revisions
Once every five to ten years, the national accounts are subject to an overall revision. In a revision for a given year, all levels of the different variables are re-estimated. New available sources and calculation methods are implemented as well. The environmental taxes are revised together with a revision of the national accounts.
Quality strategy
Revenues from environmental taxes and fees by industry may not be higher than the national total. This is an important quality check. Political decisions on the introduction and elimination of environmental taxes should also be visibly included in the figures.