Metadata
| 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 |
