328441
/en/offentlig-sektor/statistikker/offinnut/kvartal
328441
statistikk
2018-02-27T08:00:00.000Z
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

4.2

increase in government expenditure compared to last year

General government. Revenue and expenditure last four quarters
NOK billionChange in per cent from last year
4th quarter 20154th quarter 20164th quarter 20174th quarter 20164th quarter 2017
Revenue1 6861 6831 770-0.25.2
Expenditure1 4971 5581 6244.14.2
Net lending189124146
 
Expenditure in per cent of GDP48.050.049.5

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

General government. Revenue and expenditure. Quarterly. NOK million
1st quarter 20172nd quarter 20173rd quarter 20174th quarter 2017
A. Revenue437 058476 224418 028438 353
Taxes on income, wealth etc128 691127 285120 977133 629
Taxes on goods and services96 894103 189103 047107 237
Capital taxes21221731
Social security contributions81 75590 86683 02286 924
Property income102 788127 86783 97083 035
Administrative fees and sales of goods and services24 25424 33324 42624 667
Current transfers2 6552 6622 5692 830
 
B. Expense378 127394 849383 835403 839
Compensation of employees116 462124 159119 403122 613
Use of goods and services52 40652 24953 18654 767
Consumption of fixed capital and R&D27 54628 10228 10528 703
Property expense5 1585 2005 3145 464
Social benefits in kind18 88119 13519 08319 153
Social benefits in cash118 413124 710121 357125 720
Subsidies17 60617 60517 60617 605
Current transfers20 92522 49219 13128 538
Capital transfers7301 1976501 276
 
C. Change in net worth from transactions (A-B)58 93181 37534 19334 514
 
D. Net acquisitions of non-financial assets13 21917 51613 57818 806
Gross acquisitions of fixed assets and R&D41 73046 24042 62448 136
Consumption of fixed capital and R&D (-)-28 108-28 677-28 679-29 290
Net acquisitions of non-financial non-produced assets-403-47-367-40
 
E. Total expenditure391 346412 365397 413422 645
 
F. Net lending/borrowing (A-E)45 71263 85920 61515 708

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

General government. Revenue and expenditure. Annual. NOK million
20132014201520162017
A. Revenue1 662 5781 693 3511 686 2131 682 9671 769 663
Taxes on income, wealth etc583 619544 415498 382484 249510 582
Taxes on goods and services348 367361 908374 472392 059410 367
Capital taxes2 2461 88029520691
Social security contributions292 521313 192325 764330 961342 567
Property income344 882376 202386 008371 050397 660
Administrative fees and sales of goods and services81 90585 58390 63693 82097 680
Current transfers9 03810 17010 65610 62410 716
 
B. Expense1 292 4951 370 7481 451 5731 505 0641 560 650
Compensation of employees407 367429 703448 751463 258482 637
Use of goods and services170 145181 206193 181201 466212 608
Consumption of fixed capital and R&D87 95894 271101 829107 459112 456
Property expense25 83025 41824 68522 10121 136
Social benefits in kind63 47668 02071 65175 43376 252
Social benefits in cash404 291428 595457 142475 306490 200
Subsidies57 37859 84964 20067 21170 422
Current transfers71 65278 03685 54788 44691 086
Capital transfers4 3995 6514 5874 3853 853
 
C. Change in net worth from transactions (A-B)370 083322 603234 640177 903209 013
 
D. Net acquisitions of non-financial assets38 75247 32345 71753 40763 119
Gross acquisitions of fixed assets and R&D131 698144 516151 876164 947178 730
Consumption of fixed capital and R&D (-)-89 807-96 237-103 929-109 674-114 754
Net acquisitions of non-financial non-produced assets-3 139-956-2 230-1 865-857
 
E. Total expenditure (B+D)1 331 2461 418 0711 497 2901 558 4711 623 769
 
F. Net lending/borrowing (A-E)331 332275 280188 923124 496145 894

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

General government. Taxes and social security contributions. NOK million
20132014201520162017
Taxes on income, wealth etc583 619544 415498 382484 249510 582
Taxes on income and wealth, excluding extraction of petroleum393 140395 762419 989435 928424 142
Corporate tax and national tax on individuals' income348 361350 196378 987374 890352 942
Surtax and tax on ground rent income27 64527 76726 88044 28953 264
Net wealth tax14 41514 20913 19614 36414 718
Tax on dividends paid to foreign shareholders2 7193 5909272 3853 218
Taxes on income and wealth from extraction of petroleum182 234140 15969 71439 33578 200
Ordinary income tax on petroleum revenue63 22654 22317 7375 79028 000
Special tax on petroleum income119 00885 93551 97833 54550 200
Annual tax on motor vehicles paid by households8 0078 2398 4008 6947 934
Other taxes on income and wealth n.e.c.238256278292306
 
Taxes on goods and services348 367361 908374 472392 059410 367
Value added tax234 941243 800255 181269 215281 600
Customs duties3 2883 4113 4843 5793 717
Taxes on petroleum extraction5 0036 1336 4736 5216 136
Taxes on motor vehicles41 33439 32437 45535 67535 208
Energy and pollution taxes19 63621 20422 55425 67627 932
Taxes on alcohol, tobacco, pharmaceuticals and gambling26 43528 95128 02028 73229 092
Real estate tax8 8799 62611 17812 28513 717
Other taxes8 8519 45910 12810 37612 965
 
Capital taxes2 2461 88029520691
Taxes on inheritance and gifts2 2461 88029520691
 
Social security contributions292 521313 192325 764330 961342 567
Employees' contributions115 246126 728134 207137 582142 240
Employees' contributions to the National Insurance Scheme110 999122 307129 973133 317137 820
Employees' contributions to other public insurance schemes4 2474 4214 2344 2644 420
Employers' contributions177 275186 465191 557193 379200 327
Employers' contributions to the National Insurance Scheme157 704165 326170 145172 248178 461
Employers' contributions to other public insurance schemes19 57121 13921 41221 13221 866

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

General government. Social benefits to households. NOK million
20132014201520162017
Social benefits in kind63 47668 02071 65175 43376 252
Transfers to private kindergartens17 23018 84619 27520 05920 878
Transport services6 2566 4866 9847 5777 842
Health services38 05240 91143 60844 95345 864
Other social benefits in kind1 9381 7771 7832 8441 668
 
Social benefits in cash404 291428 595457 142475 306490 200
Pensions256 336273 914297 979313 221327 244
Retirement pensions181 149196 956209 696221 573231 764
Disability pensions68 46370 29881 71485 20488 949
Other pensions6 7256 6616 5706 4446 531
Emplyment related benefits101 600104 856108 786110 393109 749
Unemployment benefits10 39911 67813 84215 53014 038
Work Assessment Allowance36 12335 16934 65034 57534 382
Vocational rehabilitation benefits00000
Sickness benefits36 26838 00539 12738 79439 370
Parental benefits17 10718 28919 30419 54619 660
Other emplyment related benefits1 7041 7151 8621 9492 299
Family related benefits19 85319 93920 16019 71819 496
Child benefit15 19015 13915 11315 04315 032
Cash benefit for parents1 2111 3821 6401 5681 649
Other family related benefits3 4523 4183 4073 1072 815
Education benefits7 69411 03911 34211 16011 763
Educational grant3 0443 0882 8762 6842 798
Converted student loans1 9535 4615 7746 0596 440
Other education benefits2 6972 4902 6922 4182 525
Social assistance benefits15 80515 08615 75217 33918 365
Municipal social assistance benefit5 0515 5375 8366 2396 557
Housing allowances4 6543 7133 6603 8493 591
Introduction benefit for immigrants2 2532 4282 8023 5184 369
Other social benefits3 8473 4083 4533 7333 848
Benefits in cash n.e.c.3 0023 7593 1243 4753 583
Patient injury compensation9461 0359349861 032
Compensation to victims of violence531413383410378
Other compensation arrangments86877390439363
Other benefits in cash n.e.c.1 4391 4331 4171 6401 809

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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