Tax assessments (discontinued), 2003

Countrywide

Annually

Not relevant

The tax register as delivered by the Directorate of Taxes is stored. In addition, the final files are stored.

The purpose of the statistics is to give a survey of assessed taxes, the basis for calculating taxes and deductions and tax reductions, by taxpayergroup. The statistics is available on municipal, county and national level. The statistics is used in Statistics Norway’s tax model LOTTE, which computes changes in the tax proceeds following changes in the tax regulations. The statistics is also used for more direct calculations of the tax proceeds, on request from the Ministry of Finance. Along with the tax statistics for non-personal taxpayers and tax returns account statistics, the tax statistics for personal taxpayers are presented in a separate chapter in the national budget each year. Statistics Norway has produced annual statistics of municipal tax assessment since 1884. As of 1936 the statistics also included state tax assessment. Until the income year 1948, the source of the statistics was summary reports filled out by the tax committees in each tax district. As of 1948 Statistics Norway began obtaining information on the individual taxpayer as well. This became too comprehensive, and in the early 1950s, Statistics Norway switched to collecting a representative sample from the register of taxpayers. As of 1967 the tax statistics changed, and register-based individual tax assessment on magnetic tape became available. The tax register is one of the oldest electronic registers at Statistics Norway, and it is obtained each autumn from the Directorate of Taxes after the tax assessment is completed.

Among the most frequent users are the Ministry of Finance, municipalities and counties, various research institutes and the media.

While the tax statistics for personal taxpayers gives the basis of the different various direct taxes, the tax return statistics give more detailed information concerning the various taxable incomes. http://www.ssb.no/selvangivelse_en/ Tax statistics for personal taxpayers is presented annually in “Tax statistics for personal taxpayers. Tax settlement” http://www.ssb.no/skattoppgjor_en/ The tax statistics is the source of all statistics on assessed taxes, tax deductions and tax reductions for personal and non-personal taxpayers. These data are also included in other statistics at Statistics Norway. Tax statistics. Non-personal taxpayers http://www.ssb.no/skattepl_en/ Income and property statistics for households http://www.ssb.no/ifhus_en/ Income statistics for persons and families http://www.ssb.no/inntpf_en/ Information from the tax statistics is also incorporated in a large number of surveys, such as Survey of living conditions Health interview survey Populations and housing survey Survey of housing conditions

The Statistics Act of June 16, 1989 number 54, §3.2.

Not relevant

The tax statistics for personal taxpayers is a census, and is based on the data from the ordinary tax assessment for personal and non-personal taxpayers. The unit of measurement is taxpayer groups in municipalities. The statistics covers only income and wealth that are taxed.

The main source of the tax statistics for personal taxpayers is the tax register, which is collected from the Directorate of Taxes every year after the tax assessment has been finalised. The register contains data at an individual level of the calculation bases for the various direct taxes (state, county and municipal income and wealth taxes), and National Insurance Scheme member’s contributions, in addition to the various tax deductions and tax reductions. The statistics is aggregated to taxpayergroups on municipal level.

Total census.

The tax register is obtained electronically from the Directorate of Taxes.

Several electronic checks are carried out by Statistics Norway to ensure the consistency within the data. First, amounts are moved between the items when possible to achieve consistency between tax basis and the tax amount. In some cases, if the calculation basis has deficiencies or deviates too much from a set margin of error, the basis is calculated by the size of the taxes. In the end, macro data from the tax statistics are compared with the Directorate of Taxes’ summary overview to uncover any major discrepancies. Due to the size of the data material, both with respect to the number of observations and number of variables, it is not practically possible to do all types of consistency checks at individual level. Not all variables can be checked against other statistics, as they only exist in this file from the Directorate of Taxes. Therefore, some errors and inconsistencies will not be uncovered.

No special estimation method has been used.

Not relevant

The statistics is comparable back to 1948 (see chapter 2.1). The statistics did not distinguish between personal and non-personal taxpayers before 1948. Both the basis and the principles of the statistics have changed over time. The basis of the data reflects the changes made in the tax system, and this influence the comparability of series.