Environmental expenditure statistics 2007 edition General

3,39

MB

Government and Specialised Producers data collection

212

stron

handbook

6050

ID

Eurostat Statistical Office of the European Communities

2007

rok

table of contents

1. INTRODUCTION 12

1.1 POLICY CONTEXT 12

1.2 ENVIRONMENTAL PROTECTION EXPENDITURE STATISTICS 14

1.3 SCOPE OF THE ENVIRONMENTAL PROTECTION: MAIN PURPOSE VERSUS INTENTION .

15

1.4 SCOPE, ORGANISATION AND PURPOSE . 17

1.5 STRUCTURE OF THE HANDBOOK 20

2. ACCOUNTING AND DATA REPORTING FRAMEWORKS ON EPE 22

2.1 THE SYSTEM OF ENVIRONMENTAL AND ECONOMIC ACCOUNTING (SEEA) 22

2.2 THE EUROPEAN SYSTEM FOR THE COLLECTION OF ECONOMIC DATA ON THE

ENVIRONMENT (SERIEE) . 23

2.3 THE JOINT OECD/EUROSTAT QUESTIONNAIRE . 30

3. THE ROLE OF THE DIFFERENT GROUPS OF PRODUCERS. 34

3.1 ENVIRONMENTAL PROTECTION IN THE ECONOMY 34

3.2 THE UNIT CLASSIFICATION 40

3.2.1 Identification of the producers . 40

3.2.2 NACE classification of the Specialised Producers 46

3.2.3 Classification of producers: differences between JQ and EPEA. 48

3.3 MODIFICATION IN THE NACE CLASSIFICATION 51

4. DEFINITIONS AND CLASSIFICATIONS 54

4.1 ENVIRONMENTAL PROTECTION ACTIVITIES . 54

4.1.1 Definition 54

4.1.2 Classifications 59

4.2 ENVIRONMENTAL PROTECTION EXPENDITURE 63

4.3 COMPONENTS OF MEASURING EP SERVICES: THE PRODUCTION SIDE. 65

4.3.1 Intermediate consumption 66

4.3.2 Compensation of employees . 68

4.3.3 Other taxes on production 68

4.3.4 Other subsidies on production . 69

4.3.5 Consumption of fixed capital 69

4.3.6 Net operating surplus . 72

4.3.7 Output. 72

4.3.8 Current EP resources. 73

4.3.9 Capital transactions . 75

4.3.10 Labour inputs . 77

4.3.11 Stock of fixed assets 78

4.4 COMPONENTS OF MEASURING EP SERVICES: THE USE SIDE . 78

4.4.1 Uses of environmental protection services and price concept. 80

4.4.2 Capital formation for environmental protection activities 81

4.4.3 Uses of adapted and connected products. 82

4.5 SPECIFIC TRANSFERS . 83

4.5.1 Specific transfers in the EPEA . 84

4.5.2 Specific transfers in the JQ 86

4.5.3 The particular case of subsidies. 86

4.5.4 Intra-governmental transfers . 89

4.6 TAXES . 90

4.6.1 Taxes on products. 92

4.6.2 Environmental taxes. 93

5. DATA COLLECTION AND REPORTING METHODOLOGIES 96

5.1 REPORTING METHODOLOGIES 96

5.1.1 General Government (S13) 96

5.1.2 Specialised Producers 97

5.2 MAIN DATA SOURCES, COLLECTION METHODS AND REPORTING 97

5.2.1 Budget and National Accounts analysis. 98

5.2.2 Surveys . 110

5.2.3 Registers . 115

5.2.4 Other data sources . 116

5.2.5 Mixed approaches 116

6. PRESENTATION AND INTERPRETATION OF RESULTS . 120

6.1 ANALYSIS BY INDIVIDUAL SECTOR 121

6.2 COMPARISON OF THE DIFFERENT SECTORS 122

6.3 COMPARISON OF THE DIFFERENT DOMAINS . 123

6.4 ANALYSIS OF ENVIRONMENTAL EXPENDITURE VARIABLES . 124

6.5 ANALYSIS OF PHYSICAL DATA LINKED TO EXPENDITURE DATA . 125

ANNEX 1: THE CEPA CLASSIFICATION. 128

ANNEX 2: JQ AND EPEA TABLES. 144

ANNEX 3: EXAMPLES OF IDENTIFICATION OF ENVIRONMENTAL SHARE OF

SOME BUDGET LINES/PROGRAMMES AND SUBSIDIES. 168

ANNEX 4: THE ITALIAN METHOD FOR THE FUNCTIONAL ANALYSIS OF

EXPENDITURE. 172

ANNEX 5: ISTAT’S “DECISION TREE” (REVISED VERSION) . 185

ANNEX 6: BULGARIAN QUESTIONNAIRE ON PROTECTION AND

RESTORATION OF THE ENVIRONMENT 190

ANNEX 7: DESCRIPTION OF VARIABLES USED IN BELGIUM 200

BIBLIOGRAPHY 208