Taxes and tax-like payments: documentation of statistics
Basic data of the statistics
Data description
Statistical population
Statistical unit
Unit of measure
Base period
Reference period
The reference period for the statistics on taxes and tax-like payments is a calendar year. The observations are mainly collected at monthly level, but especially in the case of social security contributions, data are collected at quarterly or annual level. There is a time difference between the reference and observation periods only in respect of adjustments to accrual accounting, when, for example, employers’ contributions paid in January are recorded for December.
Reference area
Sector coverage
In addition, several subcategories are used. Two of the most important are breakdown by institutional sector and breakdown by NACE Rev. 2 activity. Exhaustiveness is required for each of the subcategories.
Concerning the institutional sector breakdown, ESA 2010 distinguishes five mutually exclusive domestic institutional sectors: (a) non-financial corporations; (b) financial corporations; (c) general government; (d) households; (e) non-profit institutions serving households. The five sectors together make up the total domestic economy. Each sector is also divided into subsectors.
The source data for the statistics on taxes and tax-like payments cover general government broken down into the following subsectors: central government, local government, employment pension funds, other social security funds. In addition, the statistics include data on the tax-like payments collected in Finland for the European Union.
Time coverage
Frequency of dissemination
Concepts
Net tax ratio
In this context, income transfers include
- public transfers like social security benefits and subsidies,
- investment grants and other capital transfers,
- subsidies on products and other public subsidies such as import, energy and agricultural subsidies.
Social security contributions
The OECD Classification of Taxes heading "Social security contributions" covers only statutory social security contributions, and does not include voluntary social security (a sub-heading under D.611 "Actual social contributions" in the national accounts).
Tax ratio
Taxes and other levies
Taxes on goods and services
"VAT own resources" collected from EU member states are shown as a tax of the EU member states in the OECD tax statistics. In the national accounts, these amounts are shown as a tax of the European Union.
Taxes on payroll and workforce
Taxes on property
Classifications
Accuracy, reliability and timeliness
Overall accuracy
Timeliness
The ESA 2010 transmission programme defines the required timeliness for all national accounts tables. Quarterly tables should become available between two or three months after the quarter-end. The annual tables have to be transmitted between two months (main aggregates) and 36 months (supply and use tables) after the end of the reference year.
The statistics taxes and tax-like payments are published twice a year (in March and September) concurrently with national accouts tables. Thus the first preliminary data are available two and half months after the end of statistical year.
Data are preliminary until the national accouts data are final, i.e. two years after the end of statistical year. Data may still be revised due to methodological changes implemented when carrying out time series corrections.
Punctuality
National accounts data transmissions in the framework of the ESA 2010 transmission programme should be punctually delivered to Eurostat on the date set out in the transmission programme (or before).
Statistics Finland frequently transmits data to Eurostat ahead of the legal deadlines.
Comparability
Comparability - geographical
The data of the statistics on taxes and tax-like payments are also comparable with OECD tax statistics.
Comparability - over time
However, the following should be taken into account regarding the statistics on taxes and tax-like payments: The time series of the statistics is methodologically consistent from 1988 onwards, from which taxes have been calculated on an accrual basis, in order to align the tax revenue collected by general government with the transaction generating the tax liability. The comparability of the time series to previous years is slightly lower. 15.2.1 Length of comparable time series / CC2
Coherence - cross domain
Primary statistics like structural business statistics (SBS), short-term statistics (STS) and labour force statistics (LFS) are widely used as input for national accounts. However, there is no full consistency between these statistical domains and national accounts. Main reasons are differences in concepts or definitions and in coverage. Balance of payments is also used as an important source for national accounts. The definitions and coverage of balance of payments, as defined in the BPM6 manual, are fully harmonised with those in ESA 2010. Therefore, balance of payments variables are in principle fully coherent with the corresponding national accounts variables.
The discrepancies between national accounts domains concern only the latest observations, and are due to delays in the compilation and delivery schedules. The domains concerned also include balance of payments. National accounts and balance of payments compilation systems are integrated so that both time series are coherent from 2019 and from 2020 onwards for financial accounts.
In addition, the following should be taken into account regarding the statistics on taxes and tax-like payments: The classification of taxes used in the OECD tax statistics and the application of the sector classification differ in some respects from national accounts. Overall, however, the data of the statistics are consistent with national accounts as regards taxes and compulsory social security contributions collected by general government.
Statistics Finland also publishes statistics on environmental taxes based on an internationally uniform statistical framework. The statistics on environmental taxes also include, as one item, environmental-based service charges, which are not classified as taxes or tax-like payments in national accounts statistics.
Source data and data collections
Source data
national accounts. The main data sources are: the State accounting data and data obtained from the State Treasury,
the Finnish Government Shared Services Centre for Finance and HR (Palkeet), the Association of Finnish Local and Regional Authorities, Tax Administration, the Financial Supervisory Authority, the Social Insurance Institution of Finland (Kela),
the Employment Fund, the Finnish Transport and Communications Agency Traficom, customs administration, the Energy Authority and the EU Commission. The target populations and the basic populations of various registers are similar because the statistics are published by recipient sector. The majority of the source data are collected on a monthly basis.
Data collection
Frequency of data collection
The basic data of the statistics on taxes and tax-like payments are mainly collected on a monthly basis. For compulsory social security contributions, basic data are obtained on a quarterly or annual basis.
Methods
Data compilation
The statistics on taxes and tax-like payments largely follow source data. Handling of data mainly takes place as regards adjustments to accrual accounting. Taxes are recorded in the statistics on an accrual basis in accordance with ESA 2010. In accrual accounting, the aim is to align the tax revenue with the transaction generating the tax liability. In practice, accruals are determined on the basis of time-adjusted cash flows. For example, in the case of VAT, the recording time delay is usually two months. Time-adjustment means, for example, that VAT revenue received by the State in February is recorded in the tax revenue of the previous year.
The figures obtained on a monthly basis are summed up by quarter and year. If more accurate annual figures are later obtained, the quarterly figures are benchmarked to correspond with the new data.
Data validation
The comparison of data from different sources is an integral part of the national accounts compilation. Source data used in national accounts undergo a sequence of checks at Statistics Finland.
The data are validated horizontally and vertically in connection with compiling and reporting. The quality of deficit and debt figures is subject to close monitoring by the EU Commission, which also partly covers fiscal figures. In connection with each transmission of data to the EU Commission, Eurostat reviews the data of the Member States for a period of approximately three weeks; in this context, the data may also be updated. In addition, the OECD monitors the quality of the country-specific tax data it collects for its Revenue Statistics publication.
Principles and outlines
Contact organisation
Contact organisation unit
Economic Statistics
Legal acts and other agreements
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
National accounts are compiled in accordance with the European System of Accounts (ESA 2010),
which was published in the Official Journal of the European Union as Annex A to Regulation (EU) No 549/2013. The ESA 2010 transmission programme is covered in Annex B to the same Regulation.
ESA 2010 has the form of Regulation of the European Parliament and of the Council and it provides for:
- <v:group coordsize="45720,45720" id="Group_x0020_10661" o:gfxdata="UEsDBBQABgAIAAAAIQC75UiUBQEAAB4CAAATAAAAW0NvbnRlbnRfVHlwZXNdLnhtbKSRvU7DMBSF dyTewfKKEqcMCKEmHfgZgaE8wMW+SSwc27JvS/v23KTJgkoXFsu+P+c7Ol5vDoMTe0zZBl/LVVlJ gV4HY31Xy4/tS3EvRSbwBlzwWMsjZrlprq/W22PELHjb51r2RPFBqax7HCCXIaLnThvSAMTP1KkI +gs6VLdVdad08ISeCho1ZLN+whZ2jsTzgcsnJwldluLxNDiyagkxOquB2Knae/OLUsyEkjenmdzb mG/YhlRnCWPnb8C898bRJGtQvEOiVxjYhtLOxs8AySiT4JuDystlVV4WPeM6tK3VaILeDZxIOSsu ti/jidNGNZ3/J08yC1dNv9v8AAAA//8DAFBLAwQUAAYACAAAACEArTA/8cEAAAAyAQAACwAAAF9y ZWxzLy5yZWxzhI/NCsIwEITvgu8Q9m7TehCRpr2I4FX0AdZk2wbbJGTj39ubi6AgeJtl2G9m6vYx jeJGka13CqqiBEFOe2Ndr+B03C3WIDihMzh6RwqexNA281l9oBFTfuLBBhaZ4ljBkFLYSMl6oAm5 8IFcdjofJ0z5jL0MqC/Yk1yW5UrGTwY0X0yxNwri3lQgjs+Qk/+zfddZTVuvrxO59CNCmoj3vCwj MfaUFOjRhrPHaN4Wv0VV5OYgm1p+LW1eAAAA//8DAFBLAwQUAAYACAAAACEAKY+O1b4CAADdBwAA HwAAAGNsaXBib2FyZC9kcmF3aW5ncy9kcmF3aW5nMS54bWzUVdtu2zAMfR+wfxD83tpJm7QLmhZo txYDhq1oug9gZDk2JkuGpLjOvn4UZcW5dAPWPS0PDiWShzzSkXR109WStcLYSqt5MjrNEiYU13ml VvPk+/P9yWXCrAOVg9RKzJONsMnN9ft3VzBbGWjKijNEUHYG86R0rpmlqeWlqMGe6kYo9BXa1OBw aFZpbuAFkWuZjrNsmtZQqeR6gPoIDtjaVG+Akpr/EPkdqBYsQko+253pe5T835FhptoH0yyaR+M7 51/bR8OqfJ7gyimocYmStHf0YThMD7JWA0BXmNrH66JgHaFs/JcwROcYx8nzycUY4Tl6ghkqlN9e yeHlpz9kYSOhIBo7TZDpu/gNt1E2nY4ivwej1w0LU/8fVdsEnscbOB6dRYqLEhrB/EQk6MPRpo2M qbbXwFu3cLsZKKO1dQ9CkxKg/WId1V3l0YIyWrxT0TSCOyZJM46+hr7LrX4acD7PE/Yme4n6YWW0 vK/WrXjWFOW8BsfjyynKLeoQ2xwi+HpZ8Vvxczf+bDq5mA7xWIxgetUizIfR+XlYyUNPKBUWdh96 f3SYdzbJJuNdyKGHnRMSsgY6WxdS2sffH4U8r3C8/fYPXXCF1TlqIkz/HaeQc7hCQ+3+KjikQtPH NKS2Iqym33DS61YEFD3ITCqvByzPoZknhQRHV3FdOWGYrGp8DcYXWRYLSUVoUfOuW9BBct2tzjde O0v8pzMCM2ndwm2k7wTF4D9C5Y9g4AnvSgn+aSmqk/vPfgOxK4zA74C0tmLRPKG4gzuWsh7Sg0n1 JAq8c+m69BPWrJZ30rAW/GmgH3EB2ZTQz/a1+lCqSDg+v6ik3EKOKPU1yNBOH0ysigK73GZmIZP3 3YTTiFxxjeOZRJ4iJlFlrYZ8hS9sbDNwxXB/X+Fff0OnBw9b76OH2L+eu+PrXwAAAP//AwBQSwME FAAGAAgAAAAhAJJ9h+AdBwAASSAAABoAAABjbGlwYm9hcmQvdGhlbWUvdGhlbWUxLnhtbOxZS28b NxC+F+h/WOy9sWS9YiNyYMly3MQvREqKHCmJ2mXMXS5Iyo5uRXLqpUCBtOihAXrroSgaoAEa9NIf Y8BBm/6IDrkvUqLiB1wgKGwBxu7sN8PhzOzM7PDO3WcR9Y4xF4TFbb96q+J7OB6xMYmDtv9osP3Z bd8TEsVjRFmM2/4MC//uxqef3EHrI0qSIUN8PAhxhD0QFIt11PZDKZP1lRUxAjISt1iCY3g2YTxC Em55sDLm6AQWiOjKaqXSXIkQif0NkCiVoB6Ff7EUijCivK/EYC9GEax+MJmQEdbY8VFVIcRMdCn3 jhFt+yBzzE4G+Jn0PYqEhAdtv6L//JWNOytoPWOicgmvwbet/zK+jGF8tKrX5MGwWLReb9Sbm4V8 DaByEddr9Zq9ZiFPA9BoBDtNdbFltla79QxrgNJLh+yt1latauEN+bUFnTcb6mfhNSiVX1/Ab293 wYoWXoNSfGMB3+isdbZs+RqU4psL+FZlc6vesuRrUEhJfLSArjSatW6+2wIyYXTHCV9r1Ldbq5nw EgXRUESXWmLCYrks1iL0lPFtACggRZLEnpwleIJGEJNdRMmQE2+XBCEEXoJiJoBcWa1sV2rwX/3q +kp7FK1jZHArvUATsUBS+nhixEki2/59kOobkLO3b0+fvzl9/vvpixenz3/N1taiLL4dFAcm3/uf vvnn1Zfe37/9+P7lt+nS83hh4t/98tW7P/78kHjYcWmKs+9ev3vz+uz7r//6+aVD+iZHQxM+IBEW 3j4+8R6yCDbo0B8P+eU4BiEiJsdmHAgUI7WKQ35PhhZ6f4YocuA62LbjYw6pxgW8N31qKdwP+VQS h8QHYWQB9xijHcadVnig1jLMPJjGgXtxPjVxDxE6dq3dRbHl5d40gRxLXCK7IbbUPKQolijAMZae esaOMHbs7gkhll33yIgzwSbSe0K8DiJOkwzI0IqmkmmHROCXmUtB8Ldlm73HXodR16638LGNhHcD UYfyA0wtM95DU4kil8gBiqhp8F0kQ5eS/RkfmbiekODpAFPm9cZYCBfPAYf9Gk5/AGnG7fY9Oots JJfkyCVzFzFmIrfYUTdEUeLC9kkcmtjPxRGEKPIOmXTB95j9hqh78AOKl7r7McGWu8/PBo8gw5oq lQGinky5w5f3MLPitz+jE4RdqWaTR1aK3eTEGR2daWCF9i7GFJ2gMcbeo88dGnRYYtm8VPp+CFll B7sC6z6yY1Xdx1hgTzc3i3lylwgrZPs4YEv02ZvNJZ4ZiiPEl0neB6+bNu9BqYtcAXBAR0cmcJ9A vwfx4jTKgQAZRnAvlXoYIquAqXvhjtcZt/x3kXcM3sunlhoXeC+BB1+aBxK7yfNB2wwQtRYoA2aA oMtwpVtgsdxfsqjiqtmmTr6J/dKWboDuyGp6IhKf2wHN9T6N/673gQ7j7IdXjpftevodt2ArWV2y 01mWTHbm+ptluPmupsv4mHz8Tc0WmsaHGOrIYsa66Wluehr/f9/TLHufbzqZZf3GTSfjQ4dx08lk w5Xr6WTK5gX6GjXwSAc9euwTLZ36TAilfTmjeFfowY+A75nxNhAVn55u4mIKmIRwqcocLGDhAo40 j8eZ/ILIsB+iBKZDVV8JCUQmOhBewgQMjTTZKVvh6TTaY+N02FmtqsFmWlkFkiW90ijoMKiSKbrZ Kgd4hXitbaAHrbkCivcyShiL2UrUHEq0cqIykh7rgtEcSuidXYsWaw4tbivxuasWtADVCq/AB7cH n+ltv1EHFmCCeRw052Plp9TVuXe1M6/T08uMaUUANNh5BJSeXlO6Lt2e2l0aahfwtKWEEW62Etoy usETIXwGZ9GpqBdR47K+XitdaqmnTKHXg9Aq1Wjd/pAWV/U18M3nBhqbmYLG3knbb9YaEDIjlLT9 CQyN4TJKIHaE+uZCNIDjlpHk6Qt/lcyScCG3kAhTg+ukk2aDiEjMPUqitq+2X7iBxjqHaN2qq5AQ Plrl1iCtfGzKgdNtJ+PJBI+k6XaDoiyd3kKGT3OF86lmvzpYcbIpuLsfjk+8IZ3yhwhCrNGqKgOO iYCzg2pqzTGBw7AikZXxN1eYsrRrnkbpGErpiCYhyiqKmcxTuE7lhTr6rrCBcZftGQxqmCQrhMNA FVjTqFY1LapGqsPSqns+k7KckTTLmmllFVU13VnMWiEvA3O2vFqRN7TKTQw5zazwaeqeT7lrea6b 6xOKKgEGL+znqLoXKAiGauVilmpK48U0rHJ2RrVrR77Bc1S7SJEwsn4zFztnt6JGOJcD4pUqP/DN Ry2QJnlfqS3tOtjeQ4k3DKptHw6XYTj4DK7geNoH2qqirSoaXMGZM5SL9KC47WcXOQWep5QCU8sp tRxTzyn1nNLIKY2c0swpTd/TJ6pwiq8OU30vPzCFGpYdsGa9hX36v/EvAAAA//8DAFBLAwQUAAYA CAAAACEAnGZGQbsAAAAkAQAAKgAAAGNsaXBib2FyZC9kcmF3aW5ncy9fcmVscy9kcmF3aW5nMS54 bWwucmVsc4SPzQrCMBCE74LvEPZu0noQkSa9iNCr1AcIyTYtNj8kUezbG+hFQfCyMLPsN7NN+7Iz eWJMk3ccaloBQae8npzhcOsvuyOQlKXTcvYOOSyYoBXbTXPFWeZylMYpJFIoLnEYcw4nxpIa0cpE fUBXNoOPVuYio2FBqrs0yPZVdWDxkwHii0k6zSF2ugbSL6Ek/2f7YZgUnr16WHT5RwTLpRcWoIwG MwdKV2edNS1dgYmGff0m3gAAAP//AwBQSwECLQAUAAYACAAAACEAu+VIlAUBAAAeAgAAEwAAAAAA AAAAAAAAAAAAAAAAW0NvbnRlbnRfVHlwZXNdLnhtbFBLAQItABQABgAIAAAAIQCtMD/xwQAAADIB AAALAAAAAAAAAAAAAAAAADYBAABfcmVscy8ucmVsc1BLAQItABQABgAIAAAAIQApj47VvgIAAN0H AAAfAAAAAAAAAAAAAAAAACACAABjbGlwYm9hcmQvZHJhd2luZ3MvZHJhd2luZzEueG1sUEsBAi0A FAAGAAgAAAAhAJJ9h+AdBwAASSAAABoAAAAAAAAAAAAAAAAAGwUAAGNsaXBib2FyZC90aGVtZS90 aGVtZTEueG1sUEsBAi0AFAAGAAgAAAAhAJxmRkG7AAAAJAEAACoAAAAAAAAAAAAAAAAAcAwAAGNs aXBib2FyZC9kcmF3aW5ncy9fcmVscy9kcmF3aW5nMS54bWwucmVsc1BLBQYAAAAABQAFAGcBAABz DQAAAAA= "> <v:shape coordsize="45720,45720" fillcolor="black" id="Shape_x0020_213" o:gfxdata="UEsDBBQABgAIAAAAIQDb4fbL7gAAAIUBAAATAAAAW0NvbnRlbnRfVHlwZXNdLnhtbHyQz07DMAyH 70i8Q+QralM4IITa7kDhCAiNB7ASt43WOlEcyvb2pNu4IODoPz9/n1xv9vOkForiPDdwXVagiI23 jocG3rdPxR0oScgWJ8/UwIEENu3lRb09BBKV0ywNjCmFe63FjDSjlD4Q50nv44wpl3HQAc0OB9I3 VXWrjedEnIq03oC27qjHjympx31un0wiTQLq4bS4shrAECZnMGVTvbD9QSnOhDInjzsyuiBXWQP0 r4R18jfgnHvJr4nOknrFmJ5xzhraRtHWf3Kkpfz/yGo5S+H73hkquyhdjr3R8m2lj09svwAAAP// AwBQSwMEFAAGAAgAAAAhAFr0LFu/AAAAFQEAAAsAAABfcmVscy8ucmVsc2zPwWrDMAwG4Ptg72B0 X5TuUMaI01uh19I+gLGVxCy2jGSy9e1nemrHjpL4P0nD4SetZiPRyNnCruvBUPYcYp4tXC/Htw8w Wl0ObuVMFm6kcBhfX4Yzra62kC6xqGlKVgtLreUTUf1CyWnHhXKbTCzJ1VbKjMX5LzcTvvf9HuXR gPHJNKdgQU5hB+ZyK23zHztFL6w81c5zQp6m6P9TMfB3PtPWFCczVQtB9N4U2rp2HOA44NMz4y8A AAD//wMAUEsDBBQABgAIAAAAIQAiyC2qwwAAANwAAAAPAAAAZHJzL2Rvd25yZXYueG1sRI/dasJA FITvC32H5RR6VzdaKxJdxR8U6Z3RBzhkj0na7NmQPcb49q5Q6OUwM98w82XvatVRGyrPBoaDBBRx 7m3FhYHzafcxBRUE2WLtmQzcKcBy8foyx9T6Gx+py6RQEcIhRQOlSJNqHfKSHIaBb4ijd/GtQ4my LbRt8RbhrtajJJlohxXHhRIb2pSU/2ZXZ6DOu3XIxt+yDeevn+MukeserTHvb/1qBkqol//wX/tg DYyGn/A8E4+AXjwAAAD//wMAUEsBAi0AFAAGAAgAAAAhANvh9svuAAAAhQEAABMAAAAAAAAAAAAA AAAAAAAAAFtDb250ZW50X1R5cGVzXS54bWxQSwECLQAUAAYACAAAACEAWvQsW78AAAAVAQAACwAA AAAAAAAAAAAAAAAfAQAAX3JlbHMvLnJlbHNQSwECLQAUAAYACAAAACEAIsgtqsMAAADcAAAADwAA AAAAAAAAAAAAAAAHAgAAZHJzL2Rvd25yZXYueG1sUEsFBgAAAAADAAMAtwAAAPcCAAAAAA== " path="m22860,c36576,,45720,9144,45720,22860v,12192,-9144,22860,-22860,22860c10668,45720,,35052,,22860,,9144,10668,,22860,xe" stroked="f" strokeweight="0"> <v:stroke join="" miterlimit="83231f"> <v:path arrowok="t" textboxrect="0,0,45720,45720"> </v:path></v:stroke></v:shape><w:wrap type="none"> <w:anchorlock> </w:anchorlock></w:wrap></v:group>A methodology (Annex A) on common standards, definitions, classifications and accounting rules that shall be used for compiling accounts and tables on comparable bases (link to blue book on ESA 2010 methodology);
- <v:group coordsize="45720,45720" id="Group_x0020_10415" o:gfxdata="UEsDBBQABgAIAAAAIQC75UiUBQEAAB4CAAATAAAAW0NvbnRlbnRfVHlwZXNdLnhtbKSRvU7DMBSF dyTewfKKEqcMCKEmHfgZgaE8wMW+SSwc27JvS/v23KTJgkoXFsu+P+c7Ol5vDoMTe0zZBl/LVVlJ gV4HY31Xy4/tS3EvRSbwBlzwWMsjZrlprq/W22PELHjb51r2RPFBqax7HCCXIaLnThvSAMTP1KkI +gs6VLdVdad08ISeCho1ZLN+whZ2jsTzgcsnJwldluLxNDiyagkxOquB2Knae/OLUsyEkjenmdzb mG/YhlRnCWPnb8C898bRJGtQvEOiVxjYhtLOxs8AySiT4JuDystlVV4WPeM6tK3VaILeDZxIOSsu ti/jidNGNZ3/J08yC1dNv9v8AAAA//8DAFBLAwQUAAYACAAAACEArTA/8cEAAAAyAQAACwAAAF9y ZWxzLy5yZWxzhI/NCsIwEITvgu8Q9m7TehCRpr2I4FX0AdZk2wbbJGTj39ubi6AgeJtl2G9m6vYx jeJGka13CqqiBEFOe2Ndr+B03C3WIDihMzh6RwqexNA281l9oBFTfuLBBhaZ4ljBkFLYSMl6oAm5 8IFcdjofJ0z5jL0MqC/Yk1yW5UrGTwY0X0yxNwri3lQgjs+Qk/+zfddZTVuvrxO59CNCmoj3vCwj MfaUFOjRhrPHaN4Wv0VV5OYgm1p+LW1eAAAA//8DAFBLAwQUAAYACAAAACEAVKldsLwCAADfBwAA HwAAAGNsaXBib2FyZC9kcmF3aW5ncy9kcmF3aW5nMS54bWzUVdtu2zAMfR+wfxD83trJ2qQImhZo txYDhi1oug9gZDk2JkuGpLjJvn4UZdm5dAPWPS0PjiSShzzUkXR9u60la4WxlVbzZHSeJUworvNK refJ9+eHs6uEWQcqB6mVmCc7YZPbm/fvrmG2NtCUFWeIoOwM5knpXDNLU8tLUYM9141QaCu0qcHh 1KzT3MALItcyHWfZJK2hUsnNAPURHLCNqd4AJTX/IfJ7UC1YhJR8tr/S1Sj5vyPDTLWPplk2C+Mr 51/bhWFVPk+wcwpqbFGSdobODafpUdR6ANgWpvb+uijYllB2/ksYYusYx8WLy+kY4TlawjBkKL+9 EsPLT3+IwkJCQhzsFUFDX8VvuI2yi9Fl5Pdo9KZhYen/o2qbwPN0A8cX00hxWUIjmF+IBL07jmkj Y6jtNPDWLew3A2W0se5RaFICtF+so7zrPI6gjCO+VXFoBHdMkmYcfQ19V71+GnA+zhP2Q/YS9cPK OPK2WrfiWZOX8xocj68mKLeoQyxz8OCbVcXvxM99/w+Ty+lk8MdkBNOpFmFG2WRyFVp5bAq5QmcP sQ9nx3EhJ3UpmIYi9o5IMA18ehNyOsQ/nIW4ULbvQx8XuYX2nBQRlv+OU4g5adGQvLsMjrnQ8ikP qa0I7fRbTortZUDeg9Ck8orA/ByaeVJIcHQZ15UThsmqxo0bT7MsJpKK0KLq3XZJR8lt73S+8+pZ 4T+dEphJ65ZuJ30l2DL/ESpfgIEnvC0l+MelqM4ePntRYFXogd8BaWPFsnlCeQdzTGU9pAeT6kkU eOvShekXrFmv7qVhLfjzQD/iArIpoVvtcnWulJFwfHxRSdlDjij0NchQTudMrIoCq+wjsxDJu2rC eUSu2ON4KpGniEGUWashXuEbG8sMXNHd31j4193R6dHT1tnoKfbv5/785hcAAAD//wMAUEsDBBQA BgAIAAAAIQCSfYfgHQcAAEkgAAAaAAAAY2xpcGJvYXJkL3RoZW1lL3RoZW1lMS54bWzsWUtvGzcQ vhfof1jsvbFkvWIjcmDJctzEL0RKihwpidplzF0uSMqObkVy6qVAgbTooQF666EoGqABGvTSH2PA QZv+iA65L1Ki4gdcIChsAcbu7DfD4czszOzwzt1nEfWOMReExW2/eqviezgesTGJg7b/aLD92W3f ExLFY0RZjNv+DAv/7sann9xB6yNKkiFDfDwIcYQ9EBSLddT2QymT9ZUVMQIyErdYgmN4NmE8QhJu ebAy5ugEFojoymql0lyJEIn9DZAolaAehX+xFIoworyvxGAvRhGsfjCZkBHW2PFRVSHETHQp944R bfsgc8xOBviZ9D2KhIQHbb+i//yVjTsraD1jonIJr8G3rf8yvoxhfLSq1+TBsFi0Xm/Um5uFfA2g chHXa/WavWYhTwPQaAQ7TXWxZbZWu/UMa4DSS4fsrdZWrWrhDfm1BZ03G+pn4TUolV9fwG9vd8GK Fl6DUnxjAd/orHW2bPkalOKbC/hWZXOr3rLka1BISXy0gK40mrVuvtsCMmF0xwlfa9S3W6uZ8BIF 0VBEl1piwmK5LNYi9JTxbQAoIEWSxJ6cJXiCRhCTXUTJkBNvlwQhBF6CYiaAXFmtbFdq8F/96vpK exStY2RwK71AE7FAUvp4YsRJItv+fZDqG5Czt29Pn785ff776YsXp89/zdbWoiy+HRQHJt/7n775 59WX3t+//fj+5bfp0vN4YeLf/fLVuz/+/JB42HFpirPvXr978/rs+6//+vmlQ/omR0MTPiARFt4+ PvEesgg26NAfD/nlOAYhIibHZhwIFCO1ikN+T4YWen+GKHLgOti242MOqcYFvDd9aincD/lUEofE B2FkAfcYox3GnVZ4oNYyzDyYxoF7cT41cQ8ROnat3UWx5eXeNIEcS1wiuyG21DykKJYowDGWnnrG jjB27O4JIZZd98iIM8Em0ntCvA4iTpMMyNCKppJph0Tgl5lLQfC3ZZu9x16HUdeut/CxjYR3A1GH 8gNMLTPeQ1OJIpfIAYqoafBdJEOXkv0ZH5m4npDg6QBT5vXGWAgXzwGH/RpOfwBpxu32PTqLbCSX 5MglcxcxZiK32FE3RFHiwvZJHJrYz8URhCjyDpl0wfeY/Yaoe/ADipe6+zHBlrvPzwaPIMOaKpUB op5MucOX9zCz4rc/oxOEXalmk0dWit3kxBkdnWlghfYuxhSdoDHG3qPPHRp0WGLZvFT6fghZZQe7 Aus+smNV3cdYYE83N4t5cpcIK2T7OGBL9NmbzSWeGYojxJdJ3gevmzbvQamLXAFwQEdHJnCfQL8H 8eI0yoEAGUZwL5V6GCKrgKl74Y7XGbf8d5F3DN7Lp5YaF3gvgQdfmgcSu8nzQdsMELUWKANmgKDL cKVbYLHcX7Ko4qrZpk6+if3Slm6A7shqeiISn9sBzfU+jf+u94EO4+yHV46X7Xr6HbdgK1ldstNZ lkx25vqbZbj5rqbL+Jh8/E3NFprGhxjqyGLGuulpbnoa/3/f0yx7n286mWX9xk0n40OHcdPJZMOV 6+lkyuYF+ho18EgHPXrsEy2d+kwIpX05o3hX6MGPgO+Z8TYQFZ+ebuJiCpiEcKnKHCxg4QKONI/H mfyCyLAfogSmQ1VfCQlEJjoQXsIEDI002Slb4ek02mPjdNhZrarBZlpZBZIlvdIo6DCokim62SoH eIV4rW2gB625Aor3MkoYi9lK1BxKtHKiMpIe64LRHEronV2LFmsOLW4r8bmrFrQA1QqvwAe3B5/p bb9RBxZggnkcNOdj5afU1bl3tTOv09PLjGlFADTYeQSUnl5Tui7dntpdGmoX8LSlhBFuthLaMrrB EyF8BmfRqagXUeOyvl4rXWqpp0yh14PQKtVo3f6QFlf1NfDN5wYam5mCxt5J22/WGhAyI5S0/QkM jeEySiB2hPrmQjSA45aR5OkLf5XMknAht5AIU4PrpJNmg4hIzD1Koravtl+4gcY6h2jdqquQED5a 5dYgrXxsyoHTbSfjyQSPpOl2g6Isnd5Chk9zhfOpZr86WHGyKbi7H45PvCGd8ocIQqzRqioDjomA s4Nqas0xgcOwIpGV8TdXmLK0a55G6RhK6YgmIcoqipnMU7hO5YU6+q6wgXGX7RkMapgkK4TDQBVY 06hWNS2qRqrD0qp7PpOynJE0y5ppZRVVNd1ZzFohLwNztrxakTe0yk0MOc2s8Gnqnk+5a3mum+sT iioBBi/s56i6FygIhmrlYpZqSuPFNKxydka1a0e+wXNUu0iRMLJ+Mxc7Z7eiRjiXA+KVKj/wzUct kCZ5X6kt7TrY3kOJNwyqbR8Ol2E4+Ayu4HjaB9qqoq0qGlzBmTOUi/SguO1nFzkFnqeUAlPLKbUc U88p9ZzSyCmNnNLMKU3f0yeqcIqvDlN9Lz8whRqWHbBmvYV9+r/xLwAAAP//AwBQSwMEFAAGAAgA AAAhAJxmRkG7AAAAJAEAACoAAABjbGlwYm9hcmQvZHJhd2luZ3MvX3JlbHMvZHJhd2luZzEueG1s LnJlbHOEj80KwjAQhO+C7xD2btJ6EJEmvYjQq9QHCMk2LTY/JFHs2xvoRUHwsjCz7DezTfuyM3li TJN3HGpaAUGnvJ6c4XDrL7sjkJSl03L2DjksmKAV201zxVnmcpTGKSRSKC5xGHMOJ8aSGtHKRH1A VzaDj1bmIqNhQaq7NMj2VXVg8ZMB4otJOs0hdroG0i+hJP9n+2GYFJ69elh0+UcEy6UXFqCMBjMH SldnnTUtXYGJhn39Jt4AAAD//wMAUEsBAi0AFAAGAAgAAAAhALvlSJQFAQAAHgIAABMAAAAAAAAA AAAAAAAAAAAAAFtDb250ZW50X1R5cGVzXS54bWxQSwECLQAUAAYACAAAACEArTA/8cEAAAAyAQAA CwAAAAAAAAAAAAAAAAA2AQAAX3JlbHMvLnJlbHNQSwECLQAUAAYACAAAACEAVKldsLwCAADfBwAA HwAAAAAAAAAAAAAAAAAgAgAAY2xpcGJvYXJkL2RyYXdpbmdzL2RyYXdpbmcxLnhtbFBLAQItABQA BgAIAAAAIQCSfYfgHQcAAEkgAAAaAAAAAAAAAAAAAAAAABkFAABjbGlwYm9hcmQvdGhlbWUvdGhl bWUxLnhtbFBLAQItABQABgAIAAAAIQCcZkZBuwAAACQBAAAqAAAAAAAAAAAAAAAAAG4MAABjbGlw Ym9hcmQvZHJhd2luZ3MvX3JlbHMvZHJhd2luZzEueG1sLnJlbHNQSwUGAAAAAAUABQBnAQAAcQ0A AAAA "> <v:shape coordsize="45720,45720" fillcolor="black" id="Shape_x0020_247" o:gfxdata="UEsDBBQABgAIAAAAIQDb4fbL7gAAAIUBAAATAAAAW0NvbnRlbnRfVHlwZXNdLnhtbHyQz07DMAyH 70i8Q+QralM4IITa7kDhCAiNB7ASt43WOlEcyvb2pNu4IODoPz9/n1xv9vOkForiPDdwXVagiI23 jocG3rdPxR0oScgWJ8/UwIEENu3lRb09BBKV0ywNjCmFe63FjDSjlD4Q50nv44wpl3HQAc0OB9I3 VXWrjedEnIq03oC27qjHjympx31un0wiTQLq4bS4shrAECZnMGVTvbD9QSnOhDInjzsyuiBXWQP0 r4R18jfgnHvJr4nOknrFmJ5xzhraRtHWf3Kkpfz/yGo5S+H73hkquyhdjr3R8m2lj09svwAAAP// AwBQSwMEFAAGAAgAAAAhAFr0LFu/AAAAFQEAAAsAAABfcmVscy8ucmVsc2zPwWrDMAwG4Ptg72B0 X5TuUMaI01uh19I+gLGVxCy2jGSy9e1nemrHjpL4P0nD4SetZiPRyNnCruvBUPYcYp4tXC/Htw8w Wl0ObuVMFm6kcBhfX4Yzra62kC6xqGlKVgtLreUTUf1CyWnHhXKbTCzJ1VbKjMX5LzcTvvf9HuXR gPHJNKdgQU5hB+ZyK23zHztFL6w81c5zQp6m6P9TMfB3PtPWFCczVQtB9N4U2rp2HOA44NMz4y8A AAD//wMAUEsDBBQABgAIAAAAIQBOQAS0wgAAANwAAAAPAAAAZHJzL2Rvd25yZXYueG1sRI9Ra8JA EITfC/6HYwXf6kWxVaKn2Iql9M3oD1hyaxLN7YXcGuO/9wqFPg4z8w2z2vSuVh21ofJsYDJOQBHn 3lZcGDgd968LUEGQLdaeycCDAmzWg5cVptbf+UBdJoWKEA4pGihFmlTrkJfkMIx9Qxy9s28dSpRt oW2L9wh3tZ4mybt2WHFcKLGhz5Lya3ZzBuq8+wjZ7Ed24fR2OewTuX2hNWY07LdLUEK9/If/2t/W wHQ2h98z8Qjo9RMAAP//AwBQSwECLQAUAAYACAAAACEA2+H2y+4AAACFAQAAEwAAAAAAAAAAAAAA AAAAAAAAW0NvbnRlbnRfVHlwZXNdLnhtbFBLAQItABQABgAIAAAAIQBa9CxbvwAAABUBAAALAAAA AAAAAAAAAAAAAB8BAABfcmVscy8ucmVsc1BLAQItABQABgAIAAAAIQBOQAS0wgAAANwAAAAPAAAA AAAAAAAAAAAAAAcCAABkcnMvZG93bnJldi54bWxQSwUGAAAAAAMAAwC3AAAA9gIAAAAA " path="m22860,c36576,,45720,10668,45720,22860v,13716,-9144,22860,-22860,22860c10668,45720,,36576,,22860,,10668,10668,,22860,xe" stroked="f" strokeweight="0"> <v:stroke join="" miterlimit="83231f"> <v:path arrowok="t" textboxrect="0,0,45720,45720"> </v:path></v:stroke></v:shape><w:wrap type="none"> <w:anchorlock> </w:anchorlock></w:wrap></v:group>A programme of data transmission (Annex B) setting out the time limits by which Member States shall transmit to Eurostat the accounts and tables (link to ESA 2010 transmission programme).
by Commission Implementing Decision 2014/403/EU of 26 June 2014 thus allowing national data to deviate temporarily from the ESA 2010 transmission requirements.
Some other legal acts with relevance for national accounts concern:
- Commission Decision 98/715 of 30 November 1998 and Commission Decision 2002/990 of 17 December 2002 on measurement of price and volumes in national accounts.
- Legal act on the excessive deficit procedure
More legal acts relevant for national accounts can be found on the Eurostat website, sections ‘National accounts’ and ‘Government finance and EDP’.
National statistical legal acts are available at: http://tilastokeskus.fi/org/lainsaadanto/index_en.html
For statistics on taxes and tax-like payments, the OECD is also involved. In the field of statistics, the OECD collects from the Member States the data it needs for research.
Confidentiality - policy
Further information: Data protection | Statistics Finland (stat.fi)
Confidentiality - data treatment
The data submitted are flagged either by ‘N= not for publication before embargo date’ or ‘F=free’
Release policy
Further information: Publication principles for statistics at Statistics Finland
Data sharing
Data are transmitted via Eurostat to other international organisations.
Quarterly financial accounts, balance of payments data and general government accounts are also transmitted directly to the ECB. The data corresponding to the statistics on taxes and tax-like payments are transmitted to the OECD in June. Data are publiced annually in OECD's Revenue Statistics.
Accessibility and clarity
In addition to statistical data published in the StatFin database, a release on the key data is usually published in the web service. If the release contains data concerning several reference periods (e.g. monthly and annual data), a review bringing together these data is published in the web service. Database tables updated at the time of publication are listed both in the release and in the review. In some cases, statistical data can also be published as mere database releases in the StatFin database. No release or review is published in connection with these database releases.
Releases and database tables are published in three languages, in Finnish, Swedish and English. The language versions of releases may have more limited content than in Finnish.
Information about changes in the publication schedules of releases and database tables and about corrections are given as change releases in the web service.
Data revision - policy
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.
Quality assessment
During the overall compilation process, national and regional accounts data undergo several kinds of quality checks, e.g. ex-ante (source statistics), ongoing (results), ex-post (methods used) and external checks (Eurostat, European or national Court of Auditors, IMF).
Quality assurance
Quality management requires comprehensive guidance of activities. The quality management framework of the field of statistics is the European Statistics Code of Practice (CoP). The quality criteria of Official Statistics of Finland are compatible with the European Statistics Code of Practice.
Further information: Quality management | Statistics Finland (stat.fi)
User access
Further information: Publication principles for statistics
Unless otherwise separately stated in connection with the product, data or service concerned, Statistics Finland is the producer of the data and the owner of the copyright. The terms of use for statistical data.
Are you looking for previously published documentation?
The documentation released before 5.4.2022 can be found on the archive pages of the statistics.
Go to the archive page