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Dissemination Standards Bulletin Board
Special Data Dissemination Standard
(AS PROVIDED TO THE IMF BY THE RESPECTIVE COUNTRY)
 
Flag of Euro Area Euro Area
General government or public sector operations
(General Government Revenue and Expenditure )
Last Posted: Nov-8-2006
Last Updated: Nov-8-2006

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Unit C3 Public finance ,
European Statistical Data Support: http://epp.eurostat.cec.eu.int/pls/portal/url/page/PGP_DS_SUPPORT,
Eurostat, Statistical Office of the European Communities,
Luxembourg L-2920

Dissemination Formats
Summary Methodology

Access National Summary Data Page

Cross-country comparisons: access the DSBB metadata query facility

The Data: Coverage, Periodicity, and Timeliness
Coverage characteristics

5.1.1 Statistical presentation

Main aggregates of general government, including total revenue and expenditure (Table 2)

Main revenue and expenditure items of the general government sector, notified by national authorities in accordance with Table 2 of the ESA 95 transmission programme.

Taxes and social contributions (Table 9)

·         main national accounts tax aggregates

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 accordance with Table 9 of the ESA 95 transmission programme.

·         implicit tax rates by economic function

Implicit tax rates by economic function (labour, capital), based on Table 9 and production and income data of the national accounts.

·         structure of taxes by economic function

Structure of taxes by economic function (labour, capital), based on Table 9 with the addition of country-specific information.

Expenditure by COFOG function and type (Tables 1101 and 1102)

Notified by national authorities in accordance with Tables 1101 and 1102 of the ESA 95 transmission programme.

Quarterly taxes and social payments (Table 25)

Notified by national authorities in accordance with Table 25 of the ESA 95 transmission programme.

Metadata in SDDS format are also available on Eurostat website at: http://europa.eu.int/estatref/info/sdds/en/gov/mainagr_publexp_taxes_base.htm and
http://europa.eu.int/estatref/info/sdds/en/gov/mainagr_publexp_taxes01_sm.htm 

Periodicity

4.1.1 Periodicity

Annual (tables 2, 9, 1101, 1102), quarterly (table 25)
Timeliness

4.1.2 Timeliness

Table 2: Transmission is twice a year at t+3 months (provisional data) and t+8 months (revised data). The provision of sub-sector data is voluntary at t+3 months. However, central government sub-sector is requested for 2003 data onwards.

Table 9: Countries are requested for 2003 data onwards to transmit at t+9 months.

Data on implicit tax rates and structure of taxes are updated annually at the time of publication of ‘Structures of the taxation systems in the EU’.

Tables 1101 and 1102: Transmission is once a year at t+12 months.

Table 25: Transmission is quarterly at t+3 months.

Access by the Public
Advance dissemination of
release calendar

5.1.3 Advance release calendar

Not applicable, except that Table 2 total government revenue and expenditure is normally released along with the excessive deficit procedure statistics: the precise date is disseminated on Eurostat’s website (select language and release calendar).
Simultaneous release to all
interested parties

5.1.4 Simultaneous release

Data are disseminated simultaneously to all interested parties through a database update and on Eurostat's website
Integrity
Dissemination of terms and
conditions under which
official statistics are
produced, including those
relating to the confidentiality
of individually identifiable
information

0.1.1 Responsibility for collecting, processing, and disseminating statistics

Eurostat

Rules on statistical compilation

Council Regulation (EC) N° 322/97 of 17 February 1997 on Community Statistics (OJ N° L 52/1) sets the rules for General provisions, the Community statistical program and its implementation, Principles, Dissemination, Statistical confidentiality and Final provisions.

General government or public sector operations

Rules on statistical compilation

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://forum.europa.eu.int/irc/dsis/nfaccount/info/data/esa95/esa95-new.htm.

For the statistical compilation rules for tables 2, 9, 1101, 1102 and 25 of the ESA95 transmission programme, see the relevant summary methodologies.

Council Regulation (EC) No 322/97 of 17 February 1997 on Community Statistics (OJ No L52/1) sets the rules for General provisions, the Community statistical programme and its implementation, Principles, Dissemination, Statistical confidentiality and Final provisions.

0.1.3 Confidentiality of individual reporters' data

Eurostat

Council Regulation (CE) No 322/97 of 17 February 1997 (OJ No L 52/1) and Council Regulation (EURATOM, EEC) no 1588/90 of 11 June 1990 on the transmission of the data subject to statistical confidentiality to the Statistical Office of the European Communities (OJ No L 151/ 1) stipulates the detailed rules used for receiving, processing and disseminating the confidential data.

1.2.1 Disclosure of terms and conditions for statistical collection, processing, and dissemination

Rules on statistical compilation

A consolidated version of the European System of Accounts (ESA 1995) adopted in the form of a Council Regulation dated 25 June 1996, is available on http://forum.europa.eu.int/irc/dsis/nfaccount/info/data/esa95/esa95-new.htm.

Identification of internal
government access to data
before release

1.2.2 Internal governmental access to statistics prior to release

Not applicable. However, data are transmitted to OECD before release.
Identification of ministerial
commentary on the occasion of
statistical releases

1.2.3 Attribution of statistical products

Total general government revenue and expenditure are normally part of the news release on excessive deficit statistics.
Provision of information
about revision and advance
notice of major changes in
methodology

4.3.1 Revision schedule

Revision policy

Revision policy is set at the level of national authorities.

Data revisions may occur at any time.

1.2.4 Advance notice of major changes in methodology, source data, and statistical techniques.

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.
Quality
Dissemination of
documentation on methodology
and sources used in preparing
statistics

5.2.1 Dissemination of documentation on concepts, scope, classifications, basis of recording, data sources, and statistical techniques

See Manual European System of Accounts (ESA 1995).

For table 2 see Commission Regulation (EC) No 1500/2000 of 10 July 2000 implementing Council Regulation (EC) No 2223/96 with respect to general government expenditure and revenue.

For table 9 sources and methods, see Eurostat publication 'Structure of the taxation systems in the EU'.

For tables 1101 and 1102 methodological framework, see 'Classification of the functions of government (COFOG)', United Nations, 1999 edition.

For table 25, see Manual on Compilation of Taxes and Social Payments on a Quarterly Basis (2002). .

5.2.2 Disseminated level of detail

Metadata in SDDS format are also available on Eurostat website at: http://europa.eu.int/estatref/info/sdds/en/gov/mainagr_publexp_taxes_base.htm and
http://europa.eu.int/estatref/info/sdds/en/gov/mainagr_publexp_taxes01_sm.htm 



(See also summary methodology)
Dissemination of component
detail, reconciliations with
related data, and statistical
frameworks that support
statistical cross-checks
and provide assurance of
reasonableness

4.2.1 Internal consistency

National data may be available from official national sources. Many variables can be cross-checked with other tables submitted under the ESA95 transmission programme (see, Eurostat Reference Database 'national accounts' domain). Net borrowing/net lending (B.9) may be checked with EDP (= Excessive Deficit Procedure) submissions (see in 'government statistics' domain).

The annual publication ‘Structures of the taxation systems in the EU’’ contains data and methodological notes.

4.2.2 Temporal consistency

Time coverage

Table 2: Time series are submitted in national currency with data from 1970 onwards at the sector level and from 1995 for the sub-sectors and counterpart information.

Table 9: Time series are submitted in national currency with data from 1995 onwards, although for some countries data from 1990 onwards are available.

Tables 1101 and 1102: Time series are submitted in national currency with data from 1990 onwards at the sector level and from 1995 for the sub-sectors and counterpart information.

Table 25: Time series are submitted in national currency with data from 1991 onwards at the sector level.

Reference period

The legal requirement is for all series at the sector level to be available back to 1970. However, the length of the series available varies widely from one country to another.

Data for the sub-sectors as well as counterparts for transactions D.4, D.7 and D.9 are to be provided from 1995 onwards.

 
Footnotes
Last posted: Date IMF staff last posted an update to these metadata on the DSBB.
Last certified: Date subscriber last officially certified the accuracy of these metadata.
Last updated: Date subscriber last submitted an update of these metadata to the IMF.

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