DETAILED TAX AND SOCIAL CONTRIBUTION REVENUE – ANNUAL DATA
NOTES ON METHODOLOGY
Statistical concepts and definitions
The data are compiled in accordance with the European System of National and Regional Accounts (ESA 2010) and provide a detailed breakdown of tax and social contribution revenue of the general government sector (S.13) and its subsectors, by type of transaction and receiving subsector.
For the Republic of Croatia, the general government sector comprises:
The data correspond to Table 9 – Detailed tax and social contribution revenue of the ESA 2010 Transmission Programme.
Taxes on production and imports (D.2) comprise compulsory, unrequited payments levied by general government in connection with the production and importation of goods and services, the employment of labour, and the ownership or use of assets used in production. D.2 includes taxes on products (D.21), comprising value added type taxes (VAT) (D.211), taxes and duties on imports excluding VAT (D.212), taxes on products, except VAT and import taxes (D.214), as well as other taxes on production (D.29).
Current taxes on income, wealth, etc. (D.5) comprise compulsory, unrequited payments levied periodically on the income and wealth of institutional units and certain periodic taxes assessed independently of income or wealth. D.5 comprises taxes on income (D.51) and other current taxes (D.59).
Capital taxes (D.91) comprise taxes levied at irregular and very infrequent intervals on the value of assets or net worth owned by institutional units, or on the value of assets transferred between institutional units as a result of inheritances, gifts or other transfers. Taxes on capital gains are not classified as D.91 but are recorded as current taxes on income, wealth, etc. (D.5).
Net social contributions (D.61) comprise actual and imputed contributions made by households to social insurance schemes to provide for social benefits. They include employers' actual social contributions (D.611), employers' imputed social contributions (D.612), households' actual social contributions (D.613), and households' social contribution supplements (D.614), less social insurance scheme service charges (D.61SC).
Compilation process in accordance with ESA 2010
The data are compiled on an accrual basis in accordance with the accounting conventions and methodological rules of ESA 2010.
Tax revenue is primarily based on government cash receipts, which are adjusted to an accrual basis using the time-adjusted cash (TAC) method. The adjustment attributes cash receipts to the period in which the underlying tax liability arises, considering the relevant collection lags. Where relevant, adjustments are also made for payment delays caused by non-working days.
Social contribution data are based on cash contributions collected by the relevant social security funds and are adjusted to an accrual basis using the time-adjusted cash method.
The data are compiled using administrative data and other relevant sources, supplemented as necessary to obtain the required ESA 2010 breakdown and to cover specific revenue categories.
Time of recording
Taxes are recorded at the time when the activities, transactions or other events occur which create the liability to pay the tax, in accordance with ESA 2010.
Social contributions are recorded when the work giving rise to the liability to pay the contribution is carried out for employers' and employees' contributions, and when the liability to pay is created for self-employed and non-employed persons.
Where cash receipts are used as the underlying source, they are time-adjusted to the period to which the related tax or social contribution liability refers.
Data sources
The data are primarily based on administrative data on government revenue and social contributions.
For tax revenue, the main sources are the PR-RAS and SAP reporting systems of the Ministry of Finance, supplemented by the Financial Agency (FINA) reports and data obtained directly from relevant institutions for specific tax categories.
Social contribution data are obtained from the Ministry of Finance and relate to contributions collected by the relevant social security funds.
The source data are processed and compiled by the Croatian Bureau of Statistics (CBS) in accordance with ESA 2010 for the compilation of general government accounts and related government finance statistics.
Statistical units
The statistical units are institutional units and groupings of institutional units classified within the general government sector (S.13) and its subsectors in accordance with ESA 2010.
Reference area
The reference area is the Republic of Croatia.
Reference period
The reference period is the calendar year.
Unit of measure
The data are presented in millions of euro at current prices.
Frequency of dissemination and publication
The data are compiled and transmitted to Eurostat annually, nine months after the end of the reference period (T + 9 months), in accordance with the ESA 2010 Transmission Programme. Publication follows the Calendar of Statistical Data Issues of the Republic of Croatia, which is aligned with the Eurostat publication schedule.