1. Environmental Protection Expenditure Account - Pilot study of Poland
Central Statistical Office in Warsaw CSO
CSO – Coordinator of work
Foundation of Environmental and Resources Economists in Bialystok - FERE
FERE – Project manager
CSO
FERE

2. TWO PARTS OF PILOT PROJECT
Elaboration of Environmental Protection Expenditure Account for Poland for the reporting year 2002
Assessment of the Index of Sustainable Economic Welfare (ISEW) for Poland for
CSO
FERE

3. GENERAL OBJECTIVES OF EPEA
estimation of total expenditures borne by national economy on the protection of the environment,
defining how the above expenditures are distributed between institutional sectors of the economy.
CSO
FERE

4. OBJECTIVES OF THE PROJECT
preparation of EPEA account tables (A - Use of environmental protection services; B – Supply of environmental protection services; C – Financing),
integration of the available data on environmental protection expenditure with national accounts resulting in the creation of the environment expenditure account system,
creation of expertise and procedures necessary for the systematic preparation of environmental protection expenditure accounts,
Stage I – April 2005
Stage II – September 2005
Stage III – December 2005
CSO
FERE

5. Stage I
Analysis of publications on environmental protection expenditure account
FERE
Analysis of the approach of environmental protection expenditure account
Identification of the scope of information in EPEA
Identification of information gaps
FERE, CSO
Preparation of survey methodology and questionnaire
CSO
FERE

6. Analysis of publications on environmental protection expenditure account
Environmental Protection Expenditure Account – Results of pilot applications, Eurostat, 2002.
Environmental Accounts Present state and future developments, Eurostat, September 2003.
Johansson U.; Joint Questionnaire and Expenditure Accounts conversion guidelines, Eurostat, March 2003.
The European Strategy for Environmental Accounting. Report to the Statistical Programme Committee, Eurostat, September 2003.
CSO
FERE

7. Analysis of the approach of EPEA
SERIEE Environmental Protection Expenditure Accounts Compilation Guide, Eurostat, 2002.
OECD/Eurostat Environmental Protection Expenditures and Revenue Joint Questionnaire/ SERIEE Environmental Protection Expenditure Account. Conversion Guidelines. Draft. Eurostat, October 2003.
CSO
FERE

8. Identification of the scope of information in EPEA
Main sources of information:
national accounts, budget analyses,
industry statistics,
results of surveys of environmental protection expenditure in Poland – in business sector, public sector, specialized producers and households.
CSO
FERE

9. Available data TABLE B TABLES B1, A, C, C1 results of surveys
Intermediate Consumption Compensation of employees Consumption of fixed capital
Revenues
Output EP services
GFCF
IC characteristic services
Current transfers
Capital transfers
results of surveys
of environmental protection
expenditure in Poland
national accounts
and industry statistics
TABLES B1, A, C, C1
VAT, balance of transfers to the rest of the world, other taxes on production etc.
CSO
FERE

10. Identification of information gaps
not putting classification of functions of the governments (COFOG) into effect – it is planned that such a classification will be putting into practice in 2006,
lack of division of national accounts between waste (90.02 NACE) and wastewater (90.01NACE),
lack of distinction in statistics of the environmental protection category – adapted and collected products, environmental services, etc.,
lack of information on the values of gross fixed capital formation in environment protection and compensation of emloyees in this domain
CSO
FERE

11. Stage II Collection of the available statistical information surveys
CSO
FERE
Elaboration of preliminary report – working tables
FERE, CSO
CSO
FERE

12. Survey methodology and questionnaire Coverage:
enterprises with 10 and more employees,
specialized producers of 90 NACE (1024 units),
and
about 10 thousand units of 15-36, NACE –– The Programme of Statistical Surveys of Official Statistics 2004.
CSO
FERE

13. Questionnaire - current expenditure
CSO
FERE

14. Questionnaire - sources for financing current expenditure
CSO
FERE

15. Questionnaire – revenues from by-product
CSO
FERE

16. Table B - production of environmental services, Table B1- supply and use of EP services
main source of information – data on environmental protection expenditure in Poland,
consumption of fixed capital = depreciation,
lack of data about connected and adapted products,
environmental charges = taxes on production,
VAT - 7% for EP services.
CSO
FERE

17. Table B - production of environmental services
TRANSACTIONS
Categories of producers
Total
Specialised producers
Non-specialised producers
GG & NPISHs
Other
secondary output
ancillary output
NACE 37
NACE 40,41
1. Intermediate consumption
1578,2
571,2 nr
3242,2
5391,6
1.1. of which characteristic services
504,9
181,8
686,7 +
2. Compensation of employees
373,0
146,5
445,4
964,9
3. Other taxes on production
0,0 -
4. Other subsidies on production
5. Consumption of fixed capital
229,0
65,3
504,7
799,0
6. Net operating surplus
-100,1
252,7
152,6 =
7. Output
2080,1
1035,8
63,0
1818,8
4192,3
9190,0
7.1 Non-environmental output
51,9
9,9
528,8
590,6
7.2 Environmental protection output
2028,2
1025,9
3663,5
8599,4
non-market
942,2
118,7
1060,9
7.2.2 market
1086,9
907,2
3875,9
7.2.3 ancillary  - - 
8. Current environmental protection resources
2911,9 
907,6 
5701,3
8.1. Market output
1086,9 
 907,2
63,0 
 1818,8
8.2. Current transfers
1825,0
0,4
1825,4
CSO
FERE

18. Table B - production of environmental services
TRANSACTIONS
Categories of producers
Total
Specialised producers
Non-specialised producers
GG & NPISHs
Other
secondary output
ancillary output
NACE 37
NACE 40,41 +
9. Capital transactions
2136,9
169,7 nr
823,5
3130,1
9.1. Gross fixed capital formation
2623,6
206,3
911,8
3741,7 -
9.2. Investment grants
486,7
36,6
88,3
611,6 =
10. Financing by producers
1305,1
297,9
5015,8
6618,8
CSO
FERE

19. Table B1 – use-supply TRANSACTIONS Non-market Market Ancillary TOTAL
Final consumption
912,8
4407,2 -
5320,0 +
Intermediate consumption
1169,5
3663,5
4833,0
of which by specialized producers
686,7 nr
of which by non-specialized producers
482,8
4146,3
Gross capital formation (land improvement)
31,6
2,2
33,6
Exports
0,0 =
Uses of resident units (purchasers' prices)
944,4
5578,7
10186,7
SUPPLY
Output (basic prices)
5270,2
9878,2
Imports (customs price)
Non-deductible VAT
308,5
Other taxes on products (if any)
Subsidies on products (if any)
Total supply (purchasers' prices)
CSO
FERE

20. Table A – National expenditure for EP
TRANSACTIONS
Users/beneficiaries
TOTAL
Producers
Consumers
Rest of the world
specialised
other
General government
House-holds GG
Non-specialised
Non-characteristic
1. Consumption of specific products -
3663,5
482,8
912,8
10712,8
15772,0
1.1. Final consumption of characteristic services
4407,2
5320,0 
1. 2. Intermediate consumption of characteristic services nr
 4146,3
1.3. Final consumption of connected and adapted products
6305,6
6305,6  
1.4. Intermediate consumption of connected and adapted products
2. Gross capital formation for characteristic activities
2623,6
206,3
911,8
3741,7
3. Gross capital formation in specific products
2,0
31,6
33,6
4. Specific transfers
572,2 
0,4 
572,6 
5. Total uses of resident units
5149,5
483,2
944,4
20119,9
6. Financed by the rest of the world
156,3
0,5
24,1
78,5
13,0
64,7
337,1
7. National Expenditure for environmental protection
2467,3
205,8
5125,4
404,7
931,4
10648,1
0,0
19782,8
CSO
FERE

21. Table C – Financing of national expenditure
Sectors of financing
Users/beneficiaries
TOTAL
Current expenditure
Producers
Consumers
Rest of the world
specialised
other
General government
House-holds GG
Non-specialised
Non-characteristic +
2136,9
944,4
3081,3
912,8
NPISHs
Corporations
486,7
206,3
5149,5
483,2
6325,7
4718,9
Specialised producers
169,7
0,0
Other producers
36,6
6156,0
Households
10712,8 =
Uses of resident units
26223,6
20119,9
16344,6 -
156,3
0,5
24,1
78,5
13,0
64,7
337,1
77,7
National expenditure
2467,3
205,8
5125,4
404,7
931,4
10648,1
19782,8
16266,9
CSO
FERE

22. Results
National expenditures on environment protection (Table A) in Poland in ,8 mln PLN
CSO
FERE

23. Results Financing national expenditures on environment protection CSO
FERE

24. Lack of data
Investment grants broken down by environmental protection division and types of economic activity (Table B and C),
Interest of fixed capital (Table C1),
Information about NPISHs,
CSO
FERE

25. Doubts What are environmental charges in Poland:
taxes on production,
current transfers, or
environmental taxes? (Table B and C1),
VAT only for waste and wastewater (Table B1 and C1),
government sector includes also corporations, which belong to central or local governments.
CSO
FERE

26. Publication of Environmental protection expenditure account in Poland
Stage III
Publication of Environmental protection expenditure account in Poland
FERE, CSO
CSO
FERE

27. Thank you for your attention
CSO
FERE