This is not the latest documentation of the statistics.
Taxes and tax-like payments: documentation of statistics
4.4.2022 valid documentation
Basic data of the statistics
Data description
The statistics on taxes and tax-like payments contain information on the taxes and compulsory social security contributions collected annually by central government, municipalities and social security funds. In addition, the statistics include data on the tax-like payments collected in Finland for the European Union. The data are presented by type of tax or payment. In addition, the tax rate is presented, i.e. the annual accrual of all compulsory tax-like payments relative to the gross domestic product of the same period. Tax rate is one of the most common indicators of the size of the public sector in international comparisons.
Statistical population
The statistical population of the statistics on taxes and tax-like payments is general government institutional units and the European Union (concerning taxes accounted for EU).
Statistical unit
The basic unit for reporting the statistics on taxes and tax-like payments is institutional sectors: central government, local government, employment pension schemes, other social security funds, the EU. Institutional sectors consist of several statistical units (e.g. central government agencies and instituties, municipalities). The data of the reporting units are obtained either directly from other (public) entities as combined data or by summing the data of the statistical units.
Unit of measure
In the statistics on taxes and tax-like payments, the unit of measure used is EUR million or a percentage.
Base period
All the time series of the statistics on taxes and tax-like payments are at current prices.
Reference period
The reference period in national accounts is usually a calendar year for annual national accounts and a quarter for quarterly national accounts.
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.
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
The reference area for national accounts is the total domestic economy.
Sector coverage
National accounts describe the total economy of a country. All units that have a centre of predominant economic interest in the economic territory of Finland are covered.
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. The statistics are not published by industry.
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. The statistics are not published by industry.
Time coverage
The statistics taxes and tax-like payments cover annual level time series from 1975 to the latest completed statistical year.
Frequency of dissemination
New quarterly national accounts data are published each quarter (i.e. four times per year). However, depending on national practices, quarterly national accounts may be updated and re-published. Annual national accounts are published at least once a year, when data for a new year are added. However, depending on national practices and revision policies, annual accounts data may also be published more than once, e.g. preliminary data at the beginning of the year and updated data later in the same calendar year.
From June 2019, the statistics on taxes and tax-like payments are published annually as a statistical release and as a database update as follows:
Practices of Statistics Finland when changes are made to statistical data are described at: http://tilastokeskus.fi/org/periaatteet/revisiokaytannot_en.html
From June 2019, the statistics on taxes and tax-like payments are published annually as a statistical release and as a database update as follows:
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Practices of Statistics Finland when changes are made to statistical data are described at: http://tilastokeskus.fi/org/periaatteet/revisiokaytannot_en.html
Concepts
Net tax ratio
The net tax ratio is obtained by deducting income transfers received by the private sector from general government and this is proportioned to the GDP for the same period.
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.
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
Social security contributions (OECD Classification of Taxes heading 2000) covers all compulsory payments that confer an entitlement to receive a (contingent) future social benefit. These include a) employers' social security contributions, e.g. unemployment insurance and old-age insurance premia paid by employers, b) employees' social security contributions, e.g. unemployment insurance and old-age insurance premia paid by employees, employees' contributions to the National Pension Insurance scheme and to the National Health Insurance scheme, c) social security contributions paid by independent entrepreneurs and non-employed persons, e.g. old-age insurance premia paid by entrepreneurs.
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).
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
The tax ratio describes accrued taxes relative to the GDP for the same period.
Taxes and other levies
In OECD statistics, taxes and other levies include compulsory, unrequited payments to general government, including compulsory social security contributions and customs duties, sugar levies and levies on agricultural goods collected by the member states on behalf of the European Union.
Taxes on goods and services
Taxes on goods and services (OECD Classification of Taxes heading 5000) covers all taxes and duties levied on the production, extraction, sale, transfer, leasing or delivery of goods, and the rendering of services, or in respect of the use of goods or permission to use goods or to perform activities. E.g. value added tax, excise duties on alcoholic beverages, motorcar tax, vehicle tax, waste tax.
"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.
"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 payroll and workforce (OECD Classification of Taxes heading 3000) covers taxes paid either as a proportion of payroll or as a fixed amount per person, and which do not confer entitlement to social benefits. Not in use in Finland at the present time.
Taxes on property
Taxes on property (OECD Classification of Taxes heading 4000) covers recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions; e.g. the inheritance and gift tax, the asset transfer tax, and the immovable property tax.
Classifications
Accuracy, reliability and timeliness
Overall accuracy
Errors in source data could come into play when there is an error in the public sector register data or when figures are estimated before final figures are available from registers.
Timeliness
National accounts data should become available to users as timely as possible, taking into account the frequency of the data (annual or quarterly), the character of the data (information on the structure of an economy or on conjuncture developments) and an adequate balance between accuracy and 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.
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
Good practice requires that the dates on which national accounts data become available are pre-announced and that the pre-announced publication dates are met.
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.
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 geographical comparability of national accounts in Member States of the EU is ensured by the application of common definitions of the European System of Accounts ESA 2010. A worldwide geographical comparison is also possible because most non-European countries apply the SNA 2008 guidelines, and ESA 2010 is consistent with SNA 2008.
The data of the statistics on taxes and tax-like payments are also comparable with OECD tax statistics.
The data of the statistics on taxes and tax-like payments are also comparable with OECD tax statistics.
Comparability - over time
As the data for all reference periods are compiled according to the requirements of ESA 2010, national accounts data are fully comparable over time. Also, in the case of fundamental changes to methods or classifications, revisions of long time series are performed, usually going far back into the past.
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
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
Within the system of national accounts there is full consistency between the domains: annual and quarterly national accounts, government accounts, sector accounts, financial accounts, regional accounts, supply and use tables. However, in practice full consistency may not always be possible and temporary discrepancies might occur. The differences are usually caused by different release lags in different sub-areas.
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.
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 departments typically do not collect data themselves but receive them from other departments or institutions. The compilation of the statistics on taxes and tax-like payments is based on the primary data sources used in the compilation of
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.
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
The data of the statistics on taxes and tax-like payments are usually collected in connection with the production of other statistics and are incorporated into contracts concluded on them. Individual figures can be obtained from public sources or public authorities.
Frequency of data collection
National accounts are usually compiled quarterly or annually, using primary statistics as a source. The frequency of data collection of primary statistics varies according to the nature of the data source.
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.
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
Data sources, methods and compilation techniques are country-specific but should be employed so that the definitions and concepts in ESA 2010 are met. Many guidance documents on general and specific national accounts compilation issues are available. See for more details Section 10.6. Documentation on methodology.
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.
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 purpose of data validation is to ensure that the selected data content has gone through an approval. It is a key task in all fields of statistics and particularly important in national accounts, whose data are used to support economic analysis and political decision-making.
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.
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
Statistics Finland
Contact organisation unit
Economic Statistics
Legal acts and other agreements
The compilation of statistics is guided by the general act of the national statistical service, the Statistics Act (280/2004, amend. 361/2013). Only the necessary data that are not available from administrative data sources are collected from data suppliers. Index series are published so that no individual enterprise’s data or development can be deduced from them.
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:
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:
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.
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:
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<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);
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</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
The data protection of data collected for statistical purposes is absolutely guaranteed in accordance with the Statistics Act (280/2004), the Personal Data Act (532/1999) and the Act on the Openness of Government Activities (621/1999), as well as the requirements of the EU’s General Data Protection Regulation (2016/679). The data materials are protected at all stages of processing with the necessary physical and technical solutions. Statistics Finland has compiled detailed directions and instructions for confidential processing of the data. Employees have access only to the data essential for their duties. The premises where unit-level data are processed are not accessible to outsiders. Members of the personnel have signed a pledge of secrecy upon entering the service. Wilful breaching of data protection is punishable.
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society. The European Statistics Code of Practice provides further conditions that have to be respected by statistical offices in regard to statistical confidentiality (Principle 5).
The data protection principles of Statistics Finland are described at:
http://tilastokeskus.fi/meta/tietosuoja/index_en.html
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society. The European Statistics Code of Practice provides further conditions that have to be respected by statistical offices in regard to statistical confidentiality (Principle 5).
The data protection principles of Statistics Finland are described at:
http://tilastokeskus.fi/meta/tietosuoja/index_en.html
Confidentiality - data treatment
In a statistical sense, ‘confidential data’ means data which allow statistical units to be identified, either directly or indirectly, thereby disclosing individual information. To determine whether a statistical unit is identifiable, account shall be taken of all relevant means that might reasonably be used by a third party to identify the statistical unit. Although national accounts data are usually highly aggregated, there may be possible cases for detailed breakdowns of aggregates and/or small economies. In these cases measures should be taken in order not to disclose data of a separate statistical unit. Guidance on how to prevent disclosure can be found in the Handbook on Statistical Disclosure Control.
The data submitted are flagged either by ‘N= not for publication before embargo date’ or ‘F=free’
The data submitted are flagged either by ‘N= not for publication before embargo date’ or ‘F=free’
Release policy
Statistics Finland’s release calendar lists in advance all the statistical data and publications to be released over the year. Statistical releases can be found under statistics-specific releases. Statistical data are released on the Internet at 8 am, unless otherwise indicated. The calendar is updated on weekdays. Statistics Finland’s release calendar for the coming year is published every year in December.
Good practice requires that new national accounts data and associated news releases are announced in a release calendar that is published well in advance of the respective releases.
Good practice requires that new national accounts data and associated news releases are announced in a release calendar that is published well in advance of the respective releases.
Data sharing
National accounts data are key datasets used and published by many international organisations to improve data consistency and exploit synergies for data collection and validation. An initiative to improve data sharing for National Accounts was launched in 2016 by the Inter-Agency Group on Economic and Financial Statistics (comprising representatives of the Bank for International Settlements, the European Central Bank, Eurostat, the IMF, the Organization for Economic Co-operation and Development, the United Nations, and the World Bank) under the G20 Data Gap Initiative.
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 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.
Accessibility and clarity
The statistics on taxes and tax-like payments are published twice a year on Statistics Finland’s website as a statistical release. The data are also published in the OECD’s Revenue Statistics publication. The tax rate is also published in the notes to national accounts and in the Statistical Yearbook of Finland.
Quality assurance
When compiling statistics, Statistics Finland observes the European Statistics Code of Practice (CoP) and the Quality Assurance Framework (QAF) based on them. The Code of Practice concerns the independence and accountability of statistical authorities and the quality of processes and data to be published. The principles are in line with the Fundamental Principles of Official Statistics approved by the United Nations Statistics Division and are supplementary to them. The quality criteria of Official Statistics of Finland are also compatible with the European Statistics Code of Practice. The principles are also compatible with those of the European Foundation for Quality Management (EFQM).
More information is available on Statistics Finland’s on quality management pages.
Every year Statistics Finland conducts statistical auditing that helps to ensure the quality of statistics.
The quality of national accounts data is assured by strict application of ESA 2010 concepts and by applying the guidelines of the ESS handbook for quality reports.
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).
The quality criteria and practices of Statistics Finland are described at http://tilastokeskus.fi/meta/svt/svt-laatukriteerit_en.html
More information is available on Statistics Finland’s on quality management pages.
Every year Statistics Finland conducts statistical auditing that helps to ensure the quality of statistics.
The quality of national accounts data is assured by strict application of ESA 2010 concepts and by applying the guidelines of the ESS handbook for quality reports.
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).
The quality criteria and practices of Statistics Finland are described at http://tilastokeskus.fi/meta/svt/svt-laatukriteerit_en.html
User access
In line with the Community legal framework and the European Statistics Code of Practice (Principle 6 on impartiality and
objectivity, Principle 13 on timeliness and punctuality and Principle 15 on accessibility and clarity), national accounts data that meet the quality standards, including relevant metadata, should be made available to users. Users should be informed when the data become available and how they can be accessed.
Statistics Finland’s publication principles are available at https://tilastokeskus.fi/org/periaatteet/julkistamisperiaatteet_en.html
objectivity, Principle 13 on timeliness and punctuality and Principle 15 on accessibility and clarity), national accounts data that meet the quality standards, including relevant metadata, should be made available to users. Users should be informed when the data become available and how they can be accessed.
Statistics Finland’s publication principles are available at https://tilastokeskus.fi/org/periaatteet/julkistamisperiaatteet_en.html