Statistical processing

Source data

Information about local government personal income taxation and church tax is collected on municipality level. Information regarding the budgeted income taxes of the municipalities is collected as well.

The statistics is based on reports from the local authorities to the Ministry of the Interior. The published budget figures also form the basis for the amount of advance payments transferred from the central government to the municipalities.

Frequency of data collection

Data is collected annually.

Data collection

Data is collected via spreadsheets.

Data validation

The Ministry of the Interior validates the data before sending the data to Statistics Denmark. The validation is conducted by securing that all municipalities in Denmark are included in the data as well as the ensuring that the data is consistent with the budgetary agreements for municipalities.

At Statistics Denmark, the collected material is validated against last year’s data as well as information regarding which municipalities have changed their tax rates.

Data compilation

Data for regions is calculated based on municipality data as follows: For each region/county weighted average local income tax rates and church tax rates are calculated for the municipalities in the region/county, as well as a weighted average for the country. The weighting is calculated as the total income tax relative to the net taxable income of the area in question, where the net taxable income is the combined budgeted income minus the personal tax relief. The weighting is based upon each municipality’s share of the main tax base.

Data is entered from the collected spreadsheets for municipalities and are used without further calculations in the publications.

Adjustment

There is no correction of data.