Environmental taxes: documentation of statistics
The documentation of the statistics describes how the statistics were compiled and what methods were used in the compilation. The data help interpret the figures of the statistics and evaluate their reliability and comparability. The quality report is based on the EU's SIMS model. The documentation also contains change releases describing changes in the statistics and possible specifying methodological descriptions.
If you are looking for statistical figures for these statistics, go to the statistics page: Environmental taxes
Quality report
Data description (SIMS 3.1)
Statistics on environmental and energy taxes describe the amount and share of environmental taxes and charges collected by the public sector of total tax revenue. Environment-related taxes and charges and certain environment-related royalties are included. The data are collected from various sources and published once a year.
Sector coverage (SIMS 3.3)
The statistics cover all industries and households. They include the environmental taxes paid by all economic units in Finland.
Statistical unit (SIMS 3.5)
Industry/household, at the degree of detail used in the statistics, is the basic unit used in the statistics. The data used in the statistics consist of the data collected for the national accounts.
Statistical population (SIMS 3.6)
The statistical population comprises all economic units located in Finland.
Reference area (SIMS 3.7)
The statistics cover the whole of Finland and the activities of Finnish economic units in countries outside Finland.
Time coverage (SIMS 3.8)
The statistics cover the time series from year 2008 onwards. The data for the most recent year are published 16 months after the end of the statistical year. The data for earlier years are updated as new statistics are published.
Unit of measure (SIMS 4)
Euros are used as the unit of measure in the statistics. The taxes paid are given as millions of euros.
Reference period (SIMS 5)
The reference period used in the statistics is one year. The statistics are published 16 months after the end of the statistical year.
Classifications (SIMS 3.2)
The industrial classification used in the statistics corresponds to the classification used in the national accounts. There are a total of 64 industrial categories in the system and unlike the commonly used classification, the classification used in this set of statistics also includes households. Environmental taxes are divided into four categories: energy taxes, transport taxes, emission taxes and resource taxes.
Concepts and definitions (SIMS 3.4)
Energy tax
An energy tax is an environmental tax levied on energy products, and on the production and consumption of energy. Energy taxes in Finland comprise taxes and surtaxes on motor fuels, light and heavy fuel oil, coal, peat, natural gas, and charges for safeguarding their security of supply.
Environment
The concept of environment refers to the physical, social and cultural factors that are present in the natural or built environment and with which humans have an interactive relationship. The environment is perceived above all as the human living environment on the state and quality of which human activity has a positive or negative impact.
Environmental tax
The point of departure in defining an environmental tax is that it must be levied on such measurable physical quantity that has a harmful effect on the environment. The essential criterion in the defining is the basis, not the nature of the tax.
Industry
The industrial classification divides units into industry classes based on their main economic activity. The main economic activity is the one that produces a majority of the unit's value added. The classification used is the Finnish national classification (TOL) derived from the statistical classification of economic activities in the European Community (NACE).
Vehicle-related taxation
Vehicle-related taxes are environmental taxes levied on motor vehicles. Vehicle-related taxes in Finland comprise automobile tax, vehicle tax and motor vehicle tax.
Institutional mandate (SIMS 6)
The compilation of statistics is guided by the Statistics Act. The Statistics Act contains provisions on collection of data, processing of data and the obligation to provide data. Besides the Statistics Act, the General Data Protection Regulation, the Data Protection Act and the Act on the Openness of Government Activities are applied to processing of data when producing statistics.
Statistics Finland compiles statistics in line with the EU’s regulations applicable to statistics, which steer the statistical agencies of all EU Member States.
Further information: Statistical legislation
Legal acts and other agreements (SIMS 6.1)
The statistics are part of the System of Environmental Economic Accounting (SEEA), an international framework which monitors the interaction between the environment and the economy. EU Regulation on European environmental economic accounts (EU) No 691/2011, amended by Regulation (EU) No 538/2014, and its implementing regulation (EU) No 2174/2015 obligate EU Member States to compile statistics on environmental taxes as of the statistical year 2008. The objective of environmental accounts is to provide a statistical description of the interaction between the environment and the economy which for the most part complies with the basic framework and classifications of the national accounts.
Compilation of the statistics is guided by the Statistics Act (280/2004, as amended 361/2013), the general act of the national statistical service. Only the necessary data that cannot be obtained from administrative data sources are requested from data suppliers. Index series are published so that no individual enterprise’s data or development can be deduced from them.
Data sharing (SIMS 6.2)
The statistics are published on the Statistics Finland website 21 months after the end of the statistical year. As required under EU Regulation on European environmental economic accounts (No 691/2011, No 538/2014), the data are submitted to Eurostat 21 months after the end of the statistical year. Eurostat publishes the data on its own website together with the data on other EU countries a few months after the supply of the data.
Source data (SIMS 18.1)
The statistics are macro statistics and most of the data contained in them have been collected from other statistics. No data are separately collected for the statistics and no separate sample surveys are produced. National accounts’ tax statistics and supply and use tables are the most important source data used by Statistics Finland for the statistics. Energy tax data from the Tax Administration, Vehicle tax data supplied by Traficom and final central government accounts are also used.
Frequency of data collection (SIMS 18.2)
The data used in the statistics are based on figures collected each year.
Data collection (SIMS 18.3)
No separate data collection has been carried out for the purpose of the statistics. The statistics are macro statistics and most of the data contained in them have been collected from other statistics.
Data validation (SIMS 18.4)
The statistics are macro statistics and most of the data contained in them have been collected from other statistics. For this reason, the source data are not separately validated. The data published in the statistics are compared with the data published in the national accounts and their accuracy and comparability are checked.
Data compilation (SIMS 18.5)
The data contained in the statistics consist of national account statistics, vehicle tax data supplied by Traficom and final central government accounts. Aggregate tax data can be calculated at more detailed level by calculating and combining the data.
Overall accuracy (SIMS 13.1)
As the statistics are mainly derived from other statistics, the quality of the source statistics is crucial for the reliability of the data. Because there are different types of source statistics, there are also various uncertainty factors. In some cases, the data on environmental taxes paid in the source data may be clarified or updated. The breakdown of taxes in different industries may also be specified in the source data or the calculation method may be updated.
Quality assurance (SIMS 11.1)
Quality management requires comprehensive guidance of activities. The European Statistics Code of Practice forms the basis for the common quality system of the European Statistical System.
The Code of Practice is based on 16 principles that concern statistical authorities' independence, accountability and the quality of the processes and data to be published.
The principles are in line with the Fundamental Principles of Official Statistics approved by the United Nations Statistics Commission and are supplementary to them. The quality criteria of Official Statistics of Finland are compatible with the European Statistics Code of Practice.
Further information: European Statistics Code of Practice | Statistics Finland and Recommendations of the Advisory Board of Official Statistics of Finland | Statistics Finland
Quality assessment (SIMS 11.2)
Official Statistics of Finland (OSF) are a comprehensive collection of statistics describing the development and state of society. They comprise nearly 300 sets of statistics on 26 different topics. The producers of Official Statistics of Finland have approved a common quality assurance in which they commit to common quality criteria and quality assurance measures. The good practices followed in the statistics are presented in Statistics Finland’s Quality Guidelines for Official Statistics handbook.
Data revision - policy (SIMS 17.1)
Revisions – i.e. improvements in the accuracy of statistical data already published – are a normal feature of statistical production and result in improved quality of statistics. The principle is that statistical data are based on the best available data and information concerning the statistical phenomenon. On the other hand, the revisions are communicated as transparently as possible in advance. Advance communication ensures that the users can prepare for the data revisions.
The reason why data in statistical releases become revised is often caused by the data becoming supplemented. Then the new, revised statistical figure is based on a wider information basis and describes the phenomenon more accurately than before.
Revisions of statistical data may also be caused by the calculation method used, such as annual benchmarking or updating of weight structures. Changes of base years and used classifications may also cause revisions to data.
Timeliness (SIMS 14.1)
The statistical data are published 16 months after the end of the statistical year.
Punctuality (SIMS 14.2)
The data are published 16 months after the end of the statistical year, which is in accordance with the timetable on reporting data to Eurostat specified in the regulation.
Comparability - geographical (SIMS 15.1)
The statistics are based on EU Regulation on European environmental economic accounts (No 691/2011, No 538/2014) and its implementing regulation (No 2174/2015). Thus, in terms of data and structure, the statistics are consistent with the statistics published in other EU countries. The definitions in the regulation are also in accordance with the System of Environmental Economic Accounting (SEEA) specified by the UN, which means that most of the statistics are also comparable with SEEA-compatible statistics on environmental taxes produced outside the EU.
Comparability - over time (SIMS 15.2)
The statistics are comparable for the whole length of the time series, starting from 2008. The data in older publications may have been revised in more recent releases and for this reason, comparable data on all years can be found in the latest releases.
Coherence – cross domain (SIMS 15.3)
The data contained in the statistics are comparable with other tax statistics. The Standard Industrial Classification used in the statistics is consistent with the classifications used in other statistics on environmental accounts and national accounts and can thus be combined with them.
Coherence - internal (SIMS 15.4)
The data contained in the statistics are comparable with other tax statistics. The Standard Industrial Classification used in the statistics is consistent with the classifications used in other statistics on environmental accounts and national accounts and can thus be combined with them.
Release calendar (SIMS 8.1)
Statistics Finland publishes new statistical data at 8 am on weekdays in its web service. The release times of statistics are given in advance in the release calendar available in the web service. The data become public after they have been updated in the web service.
Further information: Publication principles for statistics at Statistics Finland
Release calendar access (SIMS 8.2)
Statistics Finland's release calendar Future publications
Future publications of the statistics can be found on the page of the statistics at: Future releases
User access (SIMS 8.3)
The data are released to all users at the same time. Statistical data may be processed at Statistics Finland and information on them may be given before release only by persons involved in the production of the statistics concerned or who need the data of the statistics concerned in their own work before the data are published.
Further information: Publication principles for statistics
Unless otherwise specifically stated in connection with the product, data or service concerned, Statistics Finland is the producer and copyright owner of the data. The terms of use for statistical data.
Frequency of dissemination (SIMS 9)
The statistics are published 16 months after the end of the statistical year at the same time each year. In exceptional cases, Statistics Finland may also correct erroneous information at other times by issuing corrections. Revisions for earlier years take place in connection with regular statistical releases.
News release (SIMS 10.1)
The release is published annually on the home page of the statistics.
Online database (SIMS 10.3)
The database tables of the statistics can be found in the StatFin database.
Confidentiality - policy (SIMS 7.1)
The data protection of data collected for statistical purposes is guaranteed. The compilation of statistics is guided by the Statistics Act. Alongside the Statistics Act, the EU’s General Data Protection Regulation and the Finnish Data Protection Act are applied to the processing of personal data. Provisions on the confidentiality of data collected for statistical purposes are laid down in the Act on the Openness of Government Activities.
The data are processed only by persons who need the data in their work. The use of data is restricted by usage rights. All persons employed by Statistics Finland have signed a pledge of secrecy, where they have obliged to keep secret the data prescribed as confidential by virtue of the Statistics Act or the Act on the Openness of Government Activities.
Further information: Data protection | Statistics Finland (stat.fi)
Confidentiality - data treatment (SIMS 7.2)
The data materials are protected at all stages of processing with the necessary physical and technical solutions. The unit-specific data of the calculation data must be kept confidential. Data are only handled by persons who need the data in their work. The use of data is restricted by usage rights. The statistics are formed by processing a large number of different statistics and other data sources. The aggregation of data in the process, the compilation time evaluation related to data quality, detailed prioritisation of sources and measures related to total level balancing produce an end result that does not enable identification of individual data producers. If, as a result of the required degree of detail, data from which individual operators can be identified is included in the material, the data in question must be marked as confidential and will not be published.