Comparability

Comparability - geographical

The figures in these statistics are submitted to Eurostat via three different transmissions and are thus made available for comparison with corresponding statistics for the other EU countries. The three transmissions are parallel to the three main areas of the statistics.

Environmental protection: The environmental protection figures are transmitted via EPEA (Environmental Protection Expenditure Accounts), which follows the Eurostat manual Environmental Expenditure Statistics. It should be mentioned here that Mreg22 covers only the public sector, whereas the EPEA covers a broader section of the institutional sectors. Mreg22 thus simply acts as a single piece in the larger puzzle of the EPEA.

Green taxes: The green tax are transmitted via ETEA (Environmental Taxes by Economic Activity) and follows the Eurostat manual Environmental taxes - A statistical guide.

Environmental subsidies: The environmental subsidies are transmitted voluntarily via ESST (Environmental Subsidies and Similar Transfers), which follows the Eurostat manual Environmental subsidies and similar transfers — Guidelines. It should be mentioned that the ESST transmission is composed of different components from the three tables for environmental subsidies. Thus, the ESST reporting is not expressed in a single table.

Comparability over time

The statistics on public environmental protection date back to 1995 and have been prepared in accordance with the European System of National Accounts, ESA 2010. The overall methodological approach has been maintained for all years. In 2018, however, several adjustments have been made to percentage estimates, relocations of items between different environmental activities, as well as a minor revisions of accounting policies have been performed. Despite these changes, however, the statistics are still considered to be comparable over time.

In 2016, time series for environmental support were prepared for the years 1995-2009, so that a time series for environmental support from 1995 onwards now exists. The years 1995-2009 do not contain the same level of detail as the figures for 2010 and beyond. The green taxes have since 2013 been compiled in accordance with the new EU legislation in this area. In 2013, the time series back to 1995 was recalculated with new methods according to ESA 2010. The green taxes are thus comparable in an international perspective.

It is pointed out that the statistics do not take price development into account, which has an impact on the comparability of the statistics over time.

Coherence - cross domain

The statistics make use of the European statistical system for economic statistics in the environmental field. The statistics will therefore be comparable to other European statistics on public environmental protection. Here, comparisons with module 05 within the COFOG classification are particularly relevant (see the section on the transition table in "Groupings and Classifications").

Furthermore, data on green taxes are comparable to data for reported taxes in Public Finance. At an aggregate level, the Danish accounts are comparable to the European accounts drawn up for other EU countries. The green taxes are comparable to other (public) tax and tax statistics.

For comparisons, one must be aware that the statistics on public environmental protection cover the entire public sector (including public companies, ie 'market activities', mainly in the waste water and waste areas). Therefore, if you want to compare the statistics with other statistics on ‘general government' (which by definition consists of the entire public area market activities excluded), one must disregard the business category of the environmental statistics (read more about this in the section on the transition table in 'Groupings and Classifications').

Coherence - internal

The final accounts for the central government is collected directly from the Ministry of Finance. There is internal consistency between main paragraphs and sub-accounts. The final accounts data are collected directly from the systems in the municipalities and regions and received only from one source. There is internal consistency between the main accounting numbers and underlying functions.