Database Specific
Database Specific
Abstract
AbstractSLOVAK REPUBLIC: GENERAL METADATA
Data documentation
General notes
The fiscal year in the Slovak Republic coincides with the calendar year. Data prior to 2009 were converted to "euro-fixed series" by the Ministry of Finance (unless otherwise specified).
Source
Source
Contact person/organisation
Contact person/organisation
Name of collection/source
Name of collection/sourceOECD (2018), OECD Companion to the Inventory of Support Measures for Fossil Fuels 2018, Paris.
Data Characteristics
Data Characteristics
Date last updated
Date last updatedJun-20
Other data characteristics
Other data characteristicsData for 2019 are provisional.
Periodicity
PeriodicityAnnual
Power code
Power code
Unit of measure used
Unit of measure used
Concepts & Classifications
Concepts & Classifications
Key statistical concept
Key statistical conceptIndicator
PSE: Producer Support Estimate
GSSE: General Services Support Estimate
CSE: Consumer Support Estimate
Stage
EXTRACT: Extraction or mining stage
TRANS: Transportation of fossil fuels (e.g., through pipelines)
REFIN: Refining or processing stage
GENER: Use of fossil fuels in ectricity generation
INDUS: Use of fossil fuels in the industrial sector
END: Other end uses of fossil fuels
Statutory or Formal Incidence
consumption: Direct consumption
returns: Output Returns
income: Enterprise Income
inputs: Cost of Intermediate Inputs
labour: Labour
land: Land and natural resources
capital: Capital
knowledge: Knowledge
Other Aspects
Other Aspects
Other comments
Other comments
Recommended uses and limitations
Recommended uses and limitationsUsers of tax expenditure estimates should bear in mind that the Inventory records tax expenditures as estimates of revenue that is foregone due to a particular feature of the tax system that reduces or postpones tax relative to a jurisdiction’s benchmark tax system, to the benefit of fossil fuels. Hence, (i) tax expenditure estimates could increase either because of greater concessions, relative to the benchmark tax treatment, or because of a raise in the benchmark itself; (ii) international comparison of tax expenditures could be misleading, due to country-specific benchmark tax treatments.
SLOVAK REPUBLIC: GENERAL METADATA
Data documentation
General notes
The fiscal year in the Slovak Republic coincides with the calendar year. Data prior to 2009 were converted to "euro-fixed series" by the Ministry of Finance (unless otherwise specified).
OECD (2018), OECD Companion to the Inventory of Support Measures for Fossil Fuels 2018, Paris.
Annual
Jun-20
Data for 2019 are provisional.
Indicator
PSE: Producer Support Estimate
GSSE: General Services Support Estimate
CSE: Consumer Support Estimate
Stage
EXTRACT: Extraction or mining stage
TRANS: Transportation of fossil fuels (e.g., through pipelines)
REFIN: Refining or processing stage
GENER: Use of fossil fuels in ectricity generation
INDUS: Use of fossil fuels in the industrial sector
END: Other end uses of fossil fuels
Statutory or Formal Incidence
consumption: Direct consumption
returns: Output Returns
income: Enterprise Income
inputs: Cost of Intermediate Inputs
labour: Labour
land: Land and natural resources
capital: Capital
knowledge: Knowledge
Users of tax expenditure estimates should bear in mind that the Inventory records tax expenditures as estimates of revenue that is foregone due to a particular feature of the tax system that reduces or postpones tax relative to a jurisdiction’s benchmark tax system, to the benefit of fossil fuels. Hence, (i) tax expenditure estimates could increase either because of greater concessions, relative to the benchmark tax treatment, or because of a raise in the benchmark itself; (ii) international comparison of tax expenditures could be misleading, due to country-specific benchmark tax treatments.