290767
/en/offentlig-sektor/statistikker/offinnut/kvartal
290767
statistikk
2017-09-08T08:00:00.000Z
Public sector;Public sector
en
offinnut, General government revenue and expenditure, central government, local government, taxes, duties, national insurance contributions, pension premiums, revenue by type (for example fines, fees, tolls), expenditure by type (for example disability pension, child benefit, subsidies), expenditure by function (for example health care, environmental protection, culture), public deficit, municipal accounts, municipal economy, municipal finances, net financial investments.Local government finances , Central government finances , General government , Public sector
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General government revenue and expenditure

Updated

Next update

Key figures

4.9 %

increase in government expenditure compared to last year

General government. Revenue and expenditure last four quarters
NOK billionChange in per cent from last year
2nd quarter 20152nd quarter 20162nd quarter 20172nd quarter 20162nd quarter 2017
Revenue1 6841 6931 7300.52.2
Expenditure1 4651 5231 5973.94.9
Net lending219170133
 
Expenditure in per cent of GDP46.749.249.8

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Table 1 
General government. Revenue and expenditure. Quarterly. NOK million

General government. Revenue and expenditure. Quarterly. NOK million
3rd quarter 20164th quarter 20161st quarter 20172nd quarter 2017
A. Revenue394 804415 144439 860480 033
Taxes on income, wealth etc117 324130 319132 771130 526
Taxes on goods and services98 241102 65596 259102 563
Capital taxes35322122
Social security contributions79 64883 33981 92090 853
Property income73 42472 151102 098127 981
Administrative fees and sales of goods and services23 53323 78424 22624 620
Current transfers2 5992 8652 5653 468
 
B. Expense372 269390 048380 151398 099
Compensation of employees114 465118 578120 161128 487
Use of goods and services50 44950 69652 13852 448
Consumption of fixed capital and R&D26 85127 36027 50328 168
Property expense5 3925 4265 2575 301
Social benefits in kind18 92419 12718 85219 036
Social benefits in cash118 405122 972118 337124 631
Subsidies16 80216 80317 05117 051
Current transfers20 25927 85120 04121 704
Capital transfers7221 2368111 273
 
C. Change in net worth from transactions (A-B)22 53525 09659 70981 934
 
D. Net acquisitions of non-financial assets15 48513 88911 49515 750
Gross acquisitions of fixed assets and R&D43 43042 07340 11344 692
Consumption of fixed capital and R&D (-)-27 405-27 924-28 070-28 748
Net acquisitions of non-financial non-produced assets-540-259-548-194
 
E. Total expenditure387 754403 937391 646413 849
 
F. Net lending/borrowing (A-E)7 05011 20648 21466 184

Table 2 
General government. Revenue and expenditure. Annual. NOK million

General government. Revenue and expenditure. Annual. NOK million
20122013201420152016
A. Revenue1 664 6771 662 5781 693 3511 686 2131 683 090
Taxes on income, wealth etc618 816583 619544 415498 382489 396
Taxes on goods and services333 554348 367361 908374 472392 059
Capital taxes1 8872 2461 880295206
Social security contributions277 015292 521313 192325 764330 961
Property income345 748344 882376 202386 008366 025
Administrative fees and sales of goods and services78 96281 90585 58390 63693 820
Current transfers8 6969 03810 17010 65610 624
 
B. Expense1 228 7551 292 4951 370 7481 451 5731 505 064
Compensation of employees384 823407 367429 703448 751463 258
Use of goods and services159 799170 145181 206193 181201 466
Consumption of fixed capital and R&D86 70487 95894 271101 829107 459
Property expense26 54025 83025 41824 68522 101
Social benefits in kind60 94263 47668 02071 65175 433
Social benefits in cash386 778404 291428 595457 142475 306
Subsidies55 60357 37859 84964 20067 211
Current transfers63 40971 65278 03685 54788 446
Capital transfers4 1574 3995 6514 5874 385
 
C. Change in net worth from transactions (A-B)435 922370 083322 603234 640178 026
 
D. Net acquisitions of non-financial assets25 37238 75247 32345 71753 407
Gross acquisitions of fixed assets and R&D115 012131 698144 516151 876164 947
Consumption of fixed capital and R&D (-)-87 368-89 807-96 237-103 929-109 674
Net acquisitions of non-financial non-produced assets-2 272-3 139-956-2 230-1 865
 
E. Total expenditure (B+D)1 254 1271 331 2461 418 0711 497 2901 558 471
 
F. Net lending/borrowing (A-E)410 551331 332275 280188 923124 618

Table 3 
General government. Taxes and social security contributions. NOK million

General government. Taxes and social security contributions. NOK million
20122013201420152016
Taxes on income, wealth etc618 816583 619544 415498 382489 396
Taxes on income and wealth, excluding extraction of petroleum379 636393 140395 762419 989430 710
Corporate tax and national tax on individuals' income337 465348 361350 196378 987369 714
Surtax and tax on ground rent income25 75527 64527 76726 88044 723
Net wealth tax13 67914 41514 20913 19613 888
Tax on dividends paid to foreign shareholders2 7382 7193 5909272 385
Taxes on income and wealth from extraction of petroleum230 828182 234140 15969 71449 700
Ordinary income tax on petroleum revenue78 80463 22654 22317 73719 500
Special tax on petroleum income152 024119 00885 93551 97830 200
Annual tax on motor vehicles paid by households7 7348 0078 2398 4008 694
Other taxes on income and wealth n.e.c.618238256278292
 
Taxes on goods and services333 554348 367361 908374 472392 059
Value added tax223 425234 941243 800255 181269 215
Customs duties3 1053 2883 4113 4843 579
Taxes on petroleum extraction4 0365 0036 1336 4736 521
Taxes on motor vehicles41 30841 33439 32437 45535 675
Energy and pollution taxes18 48519 63621 20422 55425 676
Taxes on alcohol, tobacco, pharmaceuticals and gambling26 70926 43528 95128 02028 732
Real estate tax8 0228 8799 62611 17812 285
Other taxes8 4638 8519 45910 12810 376
 
Capital taxes1 8872 2461 880295206
Taxes on inheritance and gifts1 8872 2461 880295206
 
Social security contributions277 015292 521313 192325 764330 961
Employees' contributions109 462115 246126 728134 207137 582
Employees' contributions to the National Insurance Scheme105 529110 999122 307129 973133 317
Employees' contributions to other public insurance schemes3 9334 2474 4214 2344 264
Employers' contributions167 553177 275186 465191 557193 379
Employers' contributions to the National Insurance Scheme150 029157 704165 326170 145172 248
Employers' contributions to other public insurance schemes17 52419 57121 13921 41221 132

Table 4 
General government. Social benefits to households. NOK million

General government. Social benefits to households. NOK million
20122013201420152016
Social benefits in kind60 94263 47668 02071 65175 433
Transfers to private kindergartens16 40417 23018 84619 27520 059
Transport services6 6046 2566 4866 9847 577
Health services36 78438 05240 91143 60844 953
Other social benefits in kind1 1501 9381 7771 7832 844
 
Social benefits in cash386 778404 291428 595457 142475 306
Pensions239 901256 336273 914297 979313 221
Retirement pensions166 215181 149196 956209 696221 573
Disability pensions66 89568 46370 29881 71485 204
Other pensions6 7916 7256 6616 5706 444
Emplyment related benefits98 570101 600104 856108 786110 393
Unemployment benefits10 12810 39911 67813 84215 530
Work Assessment Allowance35 91836 12335 16934 65034 575
Vocational rehabilitation benefits00000
Sickness benefits34 48736 26838 00539 12738 794
Parental benefits16 43017 10718 28919 30419 546
Other emplyment related benefits1 6071 7041 7151 8621 949
Family related benefits19 79819 85319 93920 16019 718
Child benefit15 05915 19015 13915 11315 043
Cash benefit for parents1 2651 2111 3821 6401 568
Other family related benefits3 4753 4523 4183 4073 107
Education benefits10 5497 69411 03911 34211 160
Educational grant3 0093 0443 0882 8762 684
Converted student loans5 0161 9535 4615 7746 059
Other education benefits2 5242 6972 4902 6922 418
Social assistance benefits15 05815 80515 08615 75217 339
Municipal social assistance benefit4 4915 0515 5375 8366 239
Housing allowances4 6624 6543 7133 6603 849
Introduction benefit for immigrants2 2092 2532 4282 8023 518
Other social benefits3 6963 8473 4083 4533 733
Benefits in cash n.e.c.2 9023 0023 7593 1243 475
Patient injury compensation8559461 035934986
Compensation to victims of violence279531413383410
Other compensation arrangments10286877390439
Other benefits in cash n.e.c.1 6661 4391 4331 4171 640

Table 5 
General government expenditure by function. NOK million

General government expenditure by function. NOK million
20122013201420152016
Total expenditure1 254 1271 331 2461 418 0711 497 2901 558 471
01 General public services120 445124 103130 200136 004135 858
02 Defence39 98441 61945 10547 51448 431
03 Public order and safety27 36130 32832 16333 37036 129
04 Economic affairs125 786136 069149 227155 685163 037
05 Environment protection22 47624 53925 58527 03628 276
06 Housing and community amenities18 90619 05821 29023 14025 872
07 Health210 688224 394241 559255 530265 069
08 Recreation, culture and religion38 47740 89242 87244 35547 619
09 Education144 353150 216160 426169 485174 824
10 Social protection505 651540 029569 643605 172633 356

About the statistics

The statistics provide information on revenue and expenditure in the central and local government sectors. They include transactions classified by type and function.

Definitions

Definitions of the main concepts and variables

See Concepts in government finance statistics for definitions of variables and other concepts used in government finance statistics.

Standard classifications

The classification of revenues and expenditures is based on the framework presented in IMF’s Government Finance Statistics Manual 2014. Expenditure by function is based on UN’s The Classification of the Functions of Government (COFOG).

For use in the national accounts' supply and use tables the data are coded by industry (NACE) and product (CPA), and partly also by receiving/paying institutional sector. This material is only disseminated through the national accounts.

Administrative information

Name and topic

Name: General government revenue and expenditure
Topic: Public sector

Next release

Responsible division

Division for Public Finance

Regional level

National level only.

Frequency and timeliness

Annual and quarterly figures. Preliminary annual figures are released in February/March after the end of the reference period – and updated figures are released in May/June and in August. Quarterly figures are released approximately 75-80 days after the end of the reference period.

International reporting

Eurostat

OECD, Revenue Statistics

IMF, Government Finance Statistics Yearbook

Microdata

Microdata are stored in SAS and Oracle databases, and disseminated data are stored in the FAME database.

Background

Background and purpose

The purpose of the statistics is to provide long time series for revenue and expenditure in general government based on the international guidelines for national accounts and government finance statistics. Further, Norway is obliged to compile and report such statistics to EU’s statistical organization – Eurostat.

After comprehensive revisions in 1995 and 2012 there are comparable figures from 1978 to the present.

Users and applications

Government finance statistics are input to the national accounts. Other important users are the Ministry of Finance, the Ministry of Local Government and Modernisation, KS (the Municipalities Central Association), the Central Bank of Norway, research institutes and mass media.

Access to figures before data is released: The Ministry of Finance is granted access to imputed accrued employer contributions to the National Insurance Scheme before data is released by Statistics Norway. Publication of this material is not allowed until the figures are released by Statistics Norway.

Equal treatment of users

No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 8 am. Prior to this, a minimum of three months' advance notice is given in the Statistics Release Calendar. This is one of Statistics Norway’s key principles for ensuring that all users are treated equally.

Coherence with other statistics

In principle, the statistics are incorporated directly into the national accounts. General government revenue and expenditure can be found in central and local government tables in the non-financial sector accounts.

The budgetary central government fiscal account is published annually and quarterly. These figures are based on the Ministry of Finance’s own definitions, which deviates from the definitions used in the national accounts and government finance statistics. In addition, annual municipal accounts and county authority accounts are published according to the definitions in the Local government act.

Legal authority

The Statistics Act, §2-2.

EEA reference

Commission Regulation (EC) No 264/2000 on the implementation of Council Regulation No 2223/96 with respect to short-term public finance statistics.

Regulation (EC) No 2516/2000 on modifying the common principles of the European system of national and regional accounts in the Community (ESA) 95 as concerns taxes and social contributions and amending Council Regulation (EC) No 2223/96. Commission Regulation (EC) No 995/2001 on implementing Regulation (EC) No 2516/2000.

Commission Regulation (EC) No 1500/2000 on implementing Council Regulation (EC) No 2223/96 regarding general government expenditure and revenue.

Regulation (EC) No 1221/2002 on quarterly non-financial accounts for General Government.

Production

Population

The statistics are based on international guidelines for national accounts and government finance statistics. These are UN’s System of National Accounts 2010 (SNA2010), EU’s European System of Accounts 2012 (ESA2012), and IMF’s Government Finance Statistics Manual 2014 (GFSM2014).

The population is delimited to the institutional sector general government, as it is defined in the international guidelines. This sector consists of all government units and all non-market institutions that are controlled by central or local government units. Market based non-financial and financial corporations owned by government are not included.

ESA2012 (chapter 20) provides a comprehensive description of the general government sector.

Data sources and sampling

The principal administrative register used is the budgetary central government fiscal account collected from The Norwegian Government Agency for Financial Management. This covers a number of government units such as the Parliament, all ministries, directorates, the Norwegian Armed Forces, police and prison services, law courts, the Norwegian Labour and Welfare Service and the National Insurance Scheme.

Public hospitals, as well as the Government Pension Fund, transmit financial statements directly to Statistics Norway.

Revenues and expenditures of public universities and university colleges are collected from the Database for Statistics on Higher Education (DBH) – a database administered by the Norwegian Centre for Research Data (NSD). Other extra-budgetary accounts, such as financial statements from public research institutes, government controlled cultural institutions and various public funds, are collected individually – from the respective units’ webpage or via email.

Municipalities, county authorities, municipal companies (KF/FKF), inter-municipal companies (IKS) and joint parish councils are obliged to submit financial statements directly to Statistics Norway, via KOSTRA.

Accrued taxes on income and wealth are based on tax statistics for personal tax payers and tax statistics for companies. Government expenditures related to research and development are estimated on the basis of data collected and published by the Nordic Institute for Studies in Innovation, Research and Education (NIFU).

In principle, all accounts are included. In practice some minor accounts are not collected due to lack of resources or lack of total overview of the population.

Collection of data, editing and estimations

The classification of transactions in government finance statistics are based on information in the collected datasets. These datasets contain a classification of transactions by type. Taxes, fees and charges, interest revenue and dividends are all examples of revenue types – while wages and salaries, interest expense, transfers to other sectors and acquisitions of fixed assets are examples of expenditure types. In addition, most accounts contain a classification by function or chapter that gives details regarding the various purposes of government spending – health, education, culture, etc.

Controls consist mainly of checking that the accounts are in balance (i.e. that expenditures equal revenues plus financing). The individual accounts from public hospitals, municipalities, county authorities and joint parish councils are subject to a number of automatic checks when they are reported electronically to Statistics Norway. Remaining checks are done on a macro level and based on the applied characteristics.

When quarterly and preliminary annual figures are released, not all data sources are available. As a consequence, these releases are to some degree based on estimations.

Seasonal adjustment

No seasonal adjustments are made.

Confidentiality

Not relevant.

Comparability over time and space

Government finance statistics are compiled in the same way, and according to the same framework, every year to ensure comparability over time. One tries to avoid substantial breaks in the time series by carrying out any large changes in connection with retroactive revisions.

For the central government minor breaks may occur, since the fiscal account's chart of accounts is often adjusted through resolutions in the Parliament. Breaks in the time series occur relatively seldom for the local government accounts, since the chart of accounts is established by the Local Government Act.

Accuracy and reliability

Sources of error and uncertainty

When quarterly and preliminary annual figures are, not all data sources are available. As a consequence, these releases are to some degree based on estimations.

For some revenue and expenditure items the specifications in the administrative registries or submitted financial statements are not good enough to satisfy the international requirements for detailing level. In addition, the chart of accounts is not always adhered to well enough.

In connection with the collected financial statements the respondents may sometimes misunderstand the questionnaires. In addition, errors can be made by Statistics Norway with regards to the classification of transactions by type or function.

Revision

When final figures are released, all accounts and other data sources are normally available and will replace preliminary figures and estimations. Taxes from the petroleum industry and gross acquisitions of fixed assets are among the items that, under normal circumstances, are revised the most from preliminary to final release.

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