Turnover index and Sales volume index in trade (base 2015)
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Sommaire
Précision et fiabilité
Overall accuracy
Monthly tax returns cover about 97% of the returns.
Sampling error and A1. Sampling errors – indicators for U
not applicable
Non-sampling error and A4. Unit non-response - rate for U and A5. Item non-response - rate for U
Late responses may lead to small revisions even though there is no particular bias.
There are no actions to speed up or increase the response rate as this is a near exhaustive administrative source.
Coverage error
The indices are calculated on the basis of all monthly VAT returns of enterprises.
Legal units declaring annually or quarterly are therefore excluded, but these represent a marginal share in most economic sectors.
Businesses that declare VAT on a monthly basis are those that are subject to the normal real tax regime.
The coverage rate (share of monthly declarations/total declarations) is over 97%.
The indices cover the whole of France, including the overseas departments with the exception of French Guiana and Mayotte, which are not subject to VAT.
Measurement error
The measurement error is small: this would be due to inaccurate reporting not identified in the data clearance process.
Non response error
The non-response error is negligible.
Processing error
The process is robust and uses cross-validations methods.