The Material flow Accounts (MFA) are one of the modules of the Environmental Accounts which collects complementary data on environment in line with the concept used to compile the System of National Accounts (SNA) The Material Flow Accounts (MFA) have the main objective to describe the relationship between the domestic economy and its natural environment. It includes the total amount of natural resources and products used in the economy, either directly in the production and distribution of products and services, or indirectly by extracting the materials that will be used for production.
Environmental taxes are considered as an economic instrument to control pollution and management of natural resources and are designed to influence the behaviour of businesses, producers and consumers. Environmental taxes are part of the environmental economic accounts, a satellite system of national accounts.
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Environmental economic accounts data are important for understanding the situation of the Environment sector in Albania and their economy. These data can be used to analyze and evaluate different economic instruments related to the environment. The strategic objective is the production of the Environmental Economic Accounts (EEA) indicators in accordance with international standards. EEA are divided into two main areas: Physical Environmental Accounts; Environmental Monetary Accounts.
During 2020 INSTAT has conducted revisions on tax classifications and are in line with statistical revision policies (http://instat.gov.al/media/2940/revision_policy_2016.pdf). As a result it was necessary to review the entire Environmental Tax time series. Changes in Environmental Taxes, as a result of classification revisions, are listed below:
1- Classification of two of the taxes that affect the environment and their inclusion as part of the taxes on pollution and natural resources.
2- Reclassification of one of the taxes that has an impact on the environment, from Transport Tax to Energy Tax, used for transport purposes.
These changes are reflected throughout the environmental tax timeline published on the INSTAT website and statistical database.
Law No.17/2018 on Official Statistics;
- Decision of the Assembly of Albania no. 10/2017, dated 9.2.2017 "On the approval of the Official Statistics Program 2017-2021";
The main variables of the Economic Accounts in the Environment are:
- Monetary Environmental Accounts:
- Environmental protection expenditure
- Environmental Taxes
- Environmental goods and services sector
- Physical Environmental Accounts:
- Air and water emissions Accounts
- Physical Energy flow Accounts in the Environment
- Material Flow Accounts
The source of information is the administrative data collected by:
- Ministry of Tourism and Environment
- Ministry of Agriculture and Rural Development
- Ministry of Finance, Economy and Labor
- National Environmental Agency
- Ministry of Infrastructure and Energy
- National Natural Resources Agency.
- Annual Agriculture Survey
- Solid Urban Waste Survey