Category: Other producers of official statistics
Area: ONAs
Survey / data collection: Data on taxpayers that are lump-sum taxed on their income

MONSTAT metadata
Reference metadata
  1. Contact
  2. Metadata update
  3. Statistical presentation
  4. Unit of measure
  5. Reference period
  6. Institutional mandate
  7. Confidentiality
  8. Release policy
  9. Frequency of dissemination
10. Accessibility and clarity
11. Quality management
12. Relevance
13. Accuracy and reliability
14. Timeliness and punctuality
15. Coherence and Comparability
17. Data revision
18. Statistical processing
19. Comment

Note: For any question on metadata, please contact MONSTAT metadata support.

                                                                                     1. Contact                                                                           Vrh
1.1. Contact organization: Tax Administration
1.2. Contact organization unit: Tax Administration regional units
1.2. Contact organization unit: ?arla de Gola 2, Podgorica, Crna Gora

                                                                                      2. Metadata update                                                                       Top
2.1. Metadata last certified:1 June 2017
2.2. Metadata last posted:
2.3. Metadata last update:1 June 2017

                                                                                3. Statistical presentation                                                                  Top
3.1. Data description:Number of entrepreneurs that pay the lum-sum tax in regards with the data on turnover reached.
3.2. Classification system:Nace.Rev.2/Nace.Rev.1
3.3. Sector coverage:Not relevant
3.4. Statistical concepts and
       definitions:
Not relevant
3.5. Statistical unit:Lump sum tax-payers
3.6. Statistical population:Lump sum tax-payers
3.7. Reference area:Montenegro
3.8. Time coverage:Since 2003
3.9. Base period:Not relevant

                                                                                      4. Unit of measure                                                                        Top
Number of tax-payers - in numbers; Total amount - in euro.

                                                                                     5. Reference period                                                                       Top
Year

                                                                                  6. Institutional mandate                                                                    Top
6.1. Legal acts and other
       agreements:
The Law on Official Statistics, Annual Plan of Official Statistics
6.2. Data sharing:Monstat

                                                                                        7. Confidentiality                                                                          Top
7.1. Confidentiality - policy:Law on Tax Administration (Art.16, paragraph 2) ; Law on Protection of Personal Data ; Law on Statistics and Statistical System
7.2. Confidentiality - data
        treatment:
Law on Tax Administration (Article 16, paragraph 2) ; Law on Protection of Personal Data; Law on Official Statistics and Official Statistical System

                                                                                        8. Release policy                                                                         Top
8.1. Release calendar:The data are published pursuant to the Statistical Release Calendar; https://www.monstat.org/userfiles/file/o%20nama/2017/Kalendar_2017_ostali_proizvodjaci%20.pdf
8.2. Release calendar - access:https://www.monstat.org/userfiles/file/o%20nama/2017/Kalendar_2017_ostali_proizvodjaci%20.pdf
8.3. User access:

                                                                            9. Frequency of dissemination                                                             Top
Not relevant

                                                                                  10. Accessibility and clarity                                                                Top
10.1. News release:Not relevant
10.2. Publications:Statistical Office publishes the following regular publications: 1. Monthly Statistical Review 2. Statistical Yearbook 3. Montenegro in Numbers 4. Annual Statistics of Transport, Storage and Connections 5. Number and Structure of Business Entities In addition to the above regular ones, Statistical Office publishes also additionally publications. Some of the most important additional publications are as it follows: 1. Women and Men in Montenegro 2. Children in Montenegro 3. THe most often used statistical data. All publication published by Statistixal Office are available at he following link: http://monstat.org/cg/publikacije.php
10.3. Online database:
10.4. Micro-data access:Not relevant
10.5. Other:

10.6. Documentation on methodology:
          domain:
10.7. Quality documentation:Not accessible

                                                                                  11. Quality management                                                                 Top
11.1. Quality assurance:Not accessible
11.2. Quality assesment:Not available

                                                                                        12. Relevance                                                                              Top
12.1. User needs:Not relevant
12.2. User satisfaction:Users satisfaction survey of tax payers with the law on reprogramming of tax requests and procedures in its implementation; Survey on the entire level of satisfaction of tax payers with Tax Administration services and public perception of tax body efficiency; examination of satisfaction level of tax staff members with the manners of motivation, performance estimation and total management of tax body
12.3. Completeness:

                                                                                  13. Accuracy and reliability                                                              Top
13.1. Overall accuracy:Not relevant
13.2. Sampling error:Not relevant
13.3. Non-sampling error:Not relevant

                                                                              14. Timeliness and punctuality                                                          Top
14.1. Timeliness:1 June 2017
14.2. Punctuality:Not relevant

                                                                                      15. Coherence and Comparability                                                                          Top
15.1. Comparability -
          geographical:
Not relevant
15.2. Comparability over time:Not relevant

15.3. Coherence - cross
          domain:
Not relevant
15.4. Coherence - internal:Not relevant

                                                                                        17. Data revision                                                                          Top
17.1. Data revision - policy:Not relevant
17.2. Data revision - practice:Not relevant

                                                                                 18. Statistical processing                                                                 Top
18.1. Source data:CROO, CRPS, Tax Registration Register, Report on Payment of Tax Duty;
18.2. Frequency of data
          collection:
Continuous
18.3. Data collection:Reporting units: Paper registration; Electronically; Accounting of Tax Administration;
18.6. Adjustment:Not relevant

 

                                                                                           19. Comment                                                                             Top
.