Warsaw, July 2012
Central Statistical Office of Poland
The organisation of the annual microenterprise survey compared with
business surveys carried out by the Central Statistical Office
International Seminar “Statistical Observation of Small Entrepreneurship”
Svetlogorsk, Kaliningrad region
24-26th July 2012
paper prepared by Enterprises Department, Central Statistical Office of Poland
presented by Katarzyna Walkowska
1. Business surveys conducted by the Central Statistical Office of Poland (CSO)
The Central Statistical Office conducts a number of business surveys 1, both financial
and non-financial. These are short-term and annual surveys which provide information on
the operation of entities and economic results achieved by them. The above research is
supplemented with surveys on particular domains and types of activities, which are aimed at
obtaining more detailed information on a given topic. In view of the growing demand for
statistical information, undertaken analyses pay increasingly more attention to the sector of
small and medium-sized enterprises.
1.1 Short-term surveys
A survey, which provides preliminary (available already at the end of a given
month), very general qualitative data on the situation of enterprises in Poland is the
monthly Business Tendency Survey. It is a qualitative survey based on entrepreneurs’
opinions and related, among others, to the current and prospective production, demand,
financial situation, prices, employment, and barriers faced in respect of the conducted
activity. The survey is carried out in line with the Joint Harmonised Business and Consumer
Tendency Survey Programme run by the European Commission.
First quantitative data, concerning, among others, revenue, the number of persons
employed and employees, wages and salaries, and retail trade, is provided by a monthly
report on economic activity. The comprehensive survey covers non-financial enterprises
with 50 and more persons employed (i.e. medium-sized and large enterprises), while entities
with 10-49 persons employed serve to provide a 10% random sample.2 The findings of the
above-mentioned survey form a basis for compilation of short-term, domain-related
information, including commerce, construction, services and labour market. They are also
used for the purposes of European short-term statistics, prepared in accordance with the
Regulation of the Council (EC) No. 1165/98 of 19 May 1998 concerning short-term
statistics.
The quarterly survey, which provides more detailed, but still preliminary, data
on income statements, balances and investment activity is a quarterly survey on the
1
A general scheme for the surveys conducted by the Central Statistical Office is presented in Annex 1.
In the Polish statistics – following the rules of European statistics – microenterprise is defined as an entity
with up to 9 persons employed. Small entities are units with up to 49 persons employed, medium-sized – 50-249,
and large – 250 or more persons employed.
2
financial results of non-financial enterprises. Each quarter, it covers entities keeping
accounts, with 50 and more persons employed, while every six months enterprises with 1049 persons employed are also surveyed. These data are widely used among analysts, as they
provide relevant information on the status of non-financial enterprises and their investment
activity, but also serve as a source of information for the quarterly national accounts.
1.2 Annual surveys
Annual surveys on non-financial enterprises provide more detailed information
on the size of non-financial enterprises’ activity and their results, including their activity
structure by type, the location of the activity and the assets at their disposal, as well as their
investment activity. It needs to be emphasised that entities with 10 and more persons
employed are provided for in the comprehensive surveys (among others in the annual
enterprise survey), while entities with up to 9 persons employed are allowed for in sample
surveys (among others in the report on the business activity of microenterprises), whose
content is to a large extent carried out for the needs of the entire official statistics, also
in respect of the labour market and commerce. Data obtained from annual surveys are
presented in publications on the population of non-financial enterprises, and are also used,
among others, in national accounts and for preparing European structural business statistics
(Regulation of the European Parliament and the Council (EC) No. 295/2008 of 11 March
2008 on structural business statistics).
There are also surveys, carried out for domestic and European purposes, in respect
of inward and outward foreign affiliates. The survey on inward foreign affiliates provides
information on the size and structure, as well as country of origin of the foreign capital
invested in economic units in Poland. Moreover, enterprises conducting economic activity
in Poland, having participation in foreign capital, are also put under scrutiny. The studies
allow
to
identify
the
country
in
which
Polish
enterprises
hold
shares,
or have offices/facilities; and make it possible to determine the nature of the relationship
between the Polish and foreign affiliates, as well as to assess the efficiency of foreign
affiliate. The findings of these studies are a prerequisite to compile data for the purposes
of Eurostat in accordance with the Regulation of the European Parliament and the Council
(EC) No. 716/2007 of 20 June 2007 on Community statistics on the structure and activity
of foreign affiliates.
In addition, surveys on enterprise groups are carried out in respect of, among others,
interconnections between the entities forming a group, types of conducted activity, the
number of persons employed, capital size and structure, revenue and costs, and the country
of origin of the ultimate controlling institutional unit of a foreign affiliate.
Entrepreneurship surveys are also being developed. They comprise panel-based
research on newly-established enterprises. Such surveys cover randomly-selected entities with
up to 50 persons employed, which are scrutinised for the first five years of their
establishment, i.e. until they reach a stable position on the market. These surveys provide for
example data on the development and “survival” chances of newly-established units.
Data on financial enterprises for the most relevant part of the population are obtained
from the IT systems of the National Bank of Poland and from the Financial Supervision
Authority, which communicate data on banks, insurance companies and investment funds
to public statistics institutions. The other financial enterprises are allowed for under separate
statistic surveys. In particular they cover leasing and factoring companies, as well as credit
intermediaries and fund-managing companies. The gathered data enable to prepare brief
signal
information
and
annual
publications
presenting
the
economic
situation
of individual financial institutions operating in Poland, and they are used in national accounts.
1.3. Domain- and activity-related surveys
There is a number of domain- and activity-related surveys which provide more
detailed information on relevant subjects. Data obtained from such surveys are important for
both domestic and foreign users as they are prerequisite for fulfilling international and
European obligations.
These surveys include, among others, collection of information on industrial production,
construction activity, material as well as fuel and energy markets, retail trade, hotel and
catering-related services, plus other selected services, transport- and communication-related
activity, science, technology and information society, foreign trade (Intrastat, Extrastat),
environment and its protection, labour market and prices. These surveys provide data
necessary e.g. for balancing the labour market.
It should be emphasised that for the smallest enterprises part of annual specialist data is
obtained on a single form, including primary data on their financial standing. For instance,
information concerning persons employed and their wages and salaries is gathered from
enterprises with 10 and more persons employed on specialist statistical forms, while from
micro-entities such data is collected in the form of a single annual report on economic activity
together with the data on other aspects of their operation (a basic sample survey
on microenterprises will be discussed in more detail further in this paper). Such attitude
towards microenterprises (which allows the entities from the randomly selected sample to be
sent one report instead of many) results from the necessity to reduce their burden as these
entities are particularly sensitive to statistical obligations imposed upon them. Such
enterprises are also subjected to additionally selected activity-specific surveys in the event
when supplementary information on microenterprises is required to complement the picture
of a given population. Such surveys can be exemplified by the quarterly survey on the
revenue of retail trade companies, or the annual report on the activity of retailers and petrol
stations. Microenterprises are also covered under the annual census report on persons
employed, wages and salaries and working hours, as well as in the quarterly census survey
on the employment and wages and salaries and the sample survey on work demand.
As a consequence of the growing importance of microenterprises and the need for
a tailored approach to surveying such entities, below we will focus on the presentation of the
basic survey for this population, i.e. the annual report on the business activity
of microenterprises.
2. The role of microenterprises
In Poland, starting from the 1990’s, when the transformation period commenced,
a growth was recorded in the number of microenterprises, owned primarily by natural
persons, as well as an increase in their significance for the economy, especially in the
construction, commerce and other services (see Table 1). In consequence, the population
of the smallest entities has been put under regular statistical observation for a number
of years. The Central Statistical Office collects and compiles various information on the
operation of these entities and provides data, which find application both in shaping national
and regional economic policies, and in various analytical work and scientific research. Data
processed by the statistical authority serve the purposes of evaluating the scope of operation
for this most numerous group of enterprises and the role it plays in the economy, also in the
context of entrepreneurship studies.
The observable interest in the smallest entities and their participation in the economy,
and the information needs related to the completeness of national accounts, all impose an
obligation to supply data on this population, while also keeping in mind that these entities are
particularly fragile in respect of any burden imposed by public authorities. Moreover, due to
the specific nature of their activity, they usually keep simplified accounts and are not able to
provide information as detailed as those collected from larger entities. As a consequence of
these issues, the survey on microenterprises is construed in such a manner so as to reduce
both the frequency and scope of data collection to an absolute minimum.
Tabl. 1. Basic data on non-financial enterprises in 2010: total and microenterprises according to chosen NACE sections.
Persons employed
Enterprises
Revenues
Investment outlays
(as on 31 XII)
total
NACE Sections
number
total
structure
acc. to
NACE
sections
(%)
share of
microenterprises in
total (%)
number
total
structure
acc. to
NACE
sections
(%)
share of
microenterprises in
total (%)
mln PLN
total
structure
acc. to
NACE
sections
(%)
share of
microenterpri-ses in
total (%)
mln PLN
structure
acc. to
NACE
sections
(%)
share of microenterprises in
total (%)
1 726 663
186 012
233 005
100.0
10.8
13.5
95.9
87.1
96.2
8 859 053
2 815 666
887 698
100.0
31.8
10.0
38.4
14.7
51.2
3 297 338
1 271 316
245 565
100.0
38.6
7.4
21.8
6.2
38.2
141 939
68 096
12 847
100.0
48.0
9.1
17.5
4.6
45.0
524 828
30.4
96.2
2 252 293
25.4
51.8
1 215 612
36.9
29.0
20 141
14.2
21.9
138 642
8.0
97.5
720 050
8.1
36.3
148 486
4.5
30.9
11 544
8.1
14.5
50 000
2.9
95.4
228 300
2.6
54.7
23 620
0.7
42.9
2 522
1.8
41.7
55 301
3.2
97.0
254 110
2.9
37.3
108 545
3.3
14.9
7 349
5.2
8.1
36 140
2.1
94.7
165 542
1.9
44.9
63 060
1.9
52.2
8 192
5.8
51.9
186 141
10.8
98.2
524 190
5.9
61.4
110 278
3.3
41.2
4 192
3.0
42.0
Administrative and support
science activities
50 379
2.9
95.5
424 014
4.8
21.0
47 557
1.4
27.2
3 212
2.3
22.8
Education
42 143
2.4
98.4
77 403
0.9
78.4
6 768
0.2
66.7
223
0.2
67.5
128 656
7.5
98.2
288 755
3.3
63.4
29 593
0.9
55.7
2 182
1.5
41.4
17 551
1.0
96.3
74 412
0.8
35.9
18 484
0.6
19.8
961
0.7
13.5
77 864
4.5
99.4
146 620
Source: CSO Poland, Activity of non-financial enterprises in 2010.
1.7
86.9
8 453
0.3
64.4
478
0.3
49.3
Total
Manufacturing
Construction
Wholesale and retail trade;
repair of motor vehicles and
motorcycles
Transportation and storage
Accommodation and ford
service activities
Information and
communication
Real esteta activities
Professional, scientific and
technical activities
Human health and social work
activities
Arts, entertainment and
recreation
Other sernice activities
3. The development of the annual microenterprise survey
The essential survey conducted on microenterprises is the above-mentioned annual
report on the economic activity of enterprises, which dates back to the beginning of the
economic transformation period. Today, the responsibility for this survey lies with the CSO
Department of Enterprises, which prepares it in co-operation with domain- and activityspecific departments and the Regional Statistical Office in Łódź. The results produced by the
survey are widely utilized in various analyses on changes in the economy, because it is
particularly this group of microenterprises that quickly response to any positive or negative
signals generated by their economic environment. The survey delivers rudimentary
information on the scale and effects of economic activity in the smallest entities, as well as
the
role
they
play
in
the
enterprise
sector
as
a
whole.
In
addition,
it constitutes a valuable source of information employed in all kinds of domain- and activityspecific statistics, balancing the labour market, and estimates concerning national accounts.
Within the period of over twenty years this survey has been employed, changes in the
small-entity population itself and its environs, combined with the evolution of data-users
needs and the development of organisational and technical systems, resulted in the gradual
introduction of successive amendments to the methodology and organisation of the survey
with a view to seeking better, more efficient methods for collecting and compiling data on
microenterprise activity. This document presents the current organisation of the survey on the
smallest entities juxtaposed with changes taking place in the past, and shows the scheduled
progress in this respect.
The growth in the volume of enterprises, observed at the beginning of the 1990’s, was
principally due to a very high economic activity of natural persons. This growing number
of economic bodies was to a much smaller extent impacted by the transformations of the
previously existing enterprises (in the form of their division of separation of parts from large
businesses) or establishment of new legal persons. The emergence of a new, very numerous
population of economic entities, has necessitated a more detailed and regular statistical
analysis, while concurrently calling for a departure from carrying out census enterprise
surveys.
The first sample survey was conducted on an experimental basis in November 1990
and covered companies managed by natural persons and private partnerships with up to 5
persons employed. The lack of appropriate sampling frame for rendering a sample, resulting
from the fact that at that time enterprises owned by natural persons were not obliged to
8
register in the National Official Business Registry - REGON3 and combined with limited
financial resources that could be earmarked by the Central Statistical Office for
investigating
this
group
of
enterprises,
and
the
lack
of experience in using the sample method in business statistics, all spurred the decision on
a purposive, not random, determination of a survey sample. Such method was in place until
1993.
The basic criteria adopted in selecting the sample were as follows:
-
the number within a sample was established at 4-5% of the general population
of enterprises,
-
the diversification of entities in respect of persons employed, i.e. ensuring that the
sample comprises entities with 1, 2, 3, and 4-5 persons employed,
-
the selection of entities whose economic activity is crucial to the national economy.
The first systematic study was conducted in October 1991 on the same sample as
surveyed the year before, plus units selected from among the entities registered in the period
between the two surveys.
The need for completing the sample stemmed, among others, from the liquidation
of some surveyed entities or from the increase in the number of persons employed to
6 or more, which excluded such entities from the group of the smallest. Despite the fact that
the obtained results were to a large extent burdened with error caused by, among others, the
observation of economically-stable entities and complementary selection of units which
were generally located in urban agglomerations, the initial data on this group of entities
facilitated a general overview of their financial standing, survival level, and development
prospects. The survey also provided useful experience of the efficient scope of information
available from this group of enterprises and the methods for carrying it out in the field.
The obtained experience was utilised in 1993 where, for the first time, the survey
adopted random selection of sample (the sample comprised 5% of the population registered
in the REGON), contributing to a more efficient organisation of data collection and grossing
up of results.
Due to organisational reasons, until 1996 the collected data referred to the first
3 quarters of a given financial year, while from 1997 the form gathered information relating
3
The National Official Business Registry REGON was established on the basis of the Act of 29 June 1995 on
official statistics and is and is a register containing information on national economy entities conducted by the
Central Statistical Office. It includes legal persons, organisational units without legal personality, natural persons
conducting business activity and local units.
9
to the whole year. The change in the date for conducting the survey from 30 October of the
surveyed year to 15 March of the subsequent year was intended to establish a uniform
reporting deadline for all units required to provide annual statistics (small, medium-sized,
large), which facilitated a concurrent maintenance of records for all reports (until then the
records for sample surveys were created on the basis of the state of the register as of July,
compared to the end of the year for the other studies), thus helping to avoid repeating the
survey on the same entities twice. It facilitated reporting for the enterprises, which are
obliged under statutory requirements to provide the stocktaking and annual balance at the
end of each year. It was also coupled with the elimination of questionable estimates for the
4th quarter of the financial year.
In 1999 the scope of the sample survey on the smallest entities was extended to cover
all enterprises managed by natural and legal persons, where the number of persons employed
did not exceed 9 and which were previously included in the census survey. This change was
dictated by the need to minimise statistical-reporting burden on the smallest entities, coupled
with the drive towards reducing the cost of statistical surveys and saving time so that
statisticians can survey larger enterprises, relevant from the point of view of the economy
as a whole.
In the subsequent years, further work was carried out, aiming to bring about changes in
the survey methodology and organisation. This was primarily due to the desire to improve the
quality of presented statistics, minimise reporting burden on the randomly-selected
respondents, as well as limit the work-load and reduce costs behind the survey. The most
important aspects of these changes include:
-
modifications in respect of stratification and sample scheme,
-
utilisation of fiscal data available for statistical authorities at the sample stage,
-
limiting the survey’s content to necessary variables and information available in the
records kept by enterprises,
-
abandoning the idea of collecting data on secondary types of activity, conducted by the
smallest entities, stipulating that the assumption that these carry out only one (basic) type
of activity, is contained within the statistical error bars,
-
withdrawing from collecting data on all (outside the head office) locations where the
smallest entities operate (local divisions), stipulating that the assumption that these
operate only on one location is contained within the statistical error,
-
constant perfection of instructions to the form,
10
-
implementation of an electronic system for verification and analysis of the results by
particular departments at the data editing stage,
-
devising a system for automatic imputation of partially missing data,
-
introduction of an electronic form,
-
utilisation of fiscal data available for statistical authorities at the stage of estimating
results at the lower aggregation levels, and in calculating the results according to new
classifications (PKD [Polish Classification of Activities] 20044 and PKD 20075),
-
the change in the organisation of data collection in the form of establishing a single
national centre (Regional Statistical Office in Łódź, specialising in the studies on
microenterprises) in place of 16 voivodship offices.
The above modifications impacted both the content and the scope of the survey,
influencing the improvement in the quality of the obtained results as well.
4. The current content and scope of the annual microenterprise activity survey and its
organisation
Currently, the survey covers entities with up to 9 persons employed, managed by both
legal and natural persons, carrying out (with minor exceptions) all types of activity according
to NACE:
- Forestry and logging (division 02),
- Fishing and aquaculture (division 03),
- Mining and quarrying (section B),
- Manufacturing (section C),
- Electricity, gas, steam and air conditioning supply (section D),
- Water supply; sewerage, waste management and remediation activities (section E),
- Construction (section F),
- Wholesale and retail trade; repair of motor vehicles and motorcycles (section G),
- Transportation and storage (section H),
4
PKD 2004 was compiled on the basis of the Statistical Classification of Economic Activities in the European
Community (NACE) Rev.1.1 introduced by the Regulation of the Council No. 3037/90 of 9 October 1990.
5
PKD 2007 was drawn up on the basis of the statistical classification of economic activities NACE Rev. 2
(introduced by Regulation (EC) No. 1893/2006 of the European Parliament and Council of 20 December 2006
establishing the statistical classification of economic activities NACE Revision 2, and is fully consistent and
comparable in terms of methodology, concepts, scope and codes with the classification NACE Rev. 2.
11
- Accommodation and food service activities (section I),
- Information and communication (section J),
- Financial service activities, except insurance and pension funding (division 64),
- Activities auxiliary to financial services and insurance activities (division 66),
- Real estate activities (section L),
- Professional, scientific and technical activities (section M),
- Administrative and support service activities (section N),
- Education (with exception of higher education) (section P),
-
Human health and social work activities (with exception of public health care facilities)
(section Q),
- Arts, entertainment and recreation (section S),
- Repair of computers and personal and household goods (division 95),
- Other personal service activities (division 96).
The content of the survey in its basic part comprises information on type, scale and
results of activity conducted by the respondents. Questions for the respondents, grouped into
four sections in the report, relate to:
-
the basic information on the enterprise (contact data, legal status, establishment date, type
of activity, type of records, etc.),
-
persons employed and employees and their wages and salaries,
-
gross tangible assets and expenditure on tangible assets,
-
the extent and results of the activity (revenue, costs, stock, taxes).
Moreover, additional (specialist) sections of the report are filled by entities, which,
in a given year, conducted the relevant type of activity:
-
commercial – retail trade, wholesale, number of stores and their sales area,
-
food and beverages – sales revenue, number of catering facilities,
-
transport – number of taxi cabs and their customers, travelled distance, buses and number
of seats,
-
health-related – financing mode, number of visits.
The scope of information communicated by an enterprise is therefore dependent on the
type of activity it is involved in, but also on the type of accounting practice it is obliged to
follow.
12
Completed reports must be returned to the statistical authority by mid-March (in 2012
the reports containing relevant data for 2011 must have been submitted by enterprises by
16 March 2012).
The survey records are compiled based on the statistical business register – Statistical
Business Register (BJS)6 – as for a given year, which forms the foundation for carrying out
annual statistics for a particular year. The preparation of a record for the survey involves
administrative data from the fiscal system of the Ministry of Finance. On the basis of this
data, a sampling-frame analysis was performed in respect of enterprise activity, which
allowed grounding the survey in a verified population of entities. The algorithm for
randomizing a sample for the survey is prepared by a team of mathematicians. The sampling
frame is prepared on the basis of the statistical business register and then verified against data
from the fiscal system of the Ministry of Finance.
The selected sampling frame is stratified according to the populations identified
in accordance with the NACE classification. Each of the created strata is further separated
into two groups, depending on their legal status (legal persons and organisational units
without legal personality, plus natural persons and private partnerships), and, subsequently,
according to the size of an entity, measured in terms of persons employed (up to 5 or 6-9).
Next, within each stratum the entities are arranged by voivodship. On the basis of a current
statistical business register, numerousness within individual sections, established by means
of the stratification schema described above, is determined. Thus prepared sampling frame
undergoes a central drawing of the sample determined for a given stratum. The number
of entities selected for the sample is computed by virtue of an analysis of a statistical
precision for revenue in the survey for the previous year, so that a given population,
established in accordance with the PKD and in individual voivodships, produces a similar
precision. Groups, for which sampling fraction equals 1, are excluded from the draw.
The sample obtained as a result of sampling amounts to approx. 110,000 units, which
comprises 4% of the total number of microenterprises, out of which 80% are natural persons
conducting economic activity, and the remaining 20% are legal persons.
The stratification method adopted for sampling determines the sections in which
grossed up data from the survey may be calculated and presented. The obtained sample allows
6
The Statistical Business Register (BJS) constitutes a basis for creating sampling frames for statistical surveys
included in the statistical survey programme of official statistics, simultaneously meeting the requirements of
Regulation of the European Parliament and Council (EC) No. 177/2008 of 20 February 2008 establishing a
common framework for business registers for statistical purposes.
13
making voivodship-level grossing up and, separately, grossing up about the type of activity
(to the division level) and legal form. Necessary data in lower aggregates can only be
obtained through disaggregation.
During the survey it is crucial not only to obtain completed forms from the largest
number of operating units possible, but also to identify the actual status of activity for all the
remaining entities which are in the sample. If an enterprise does not fulfil the report, it is vital
to recognize whether this resulted from a refusal to take part in the survey by an active entity,
or such entity proved to be inactive due to the suspension, failure to start, or cessation of its
activity. Such information is essential to estimate survey results. It should be noted here that
the stage dealing with the identification of inactive units causes significant difficulties and it
is particularly work-consuming and costly.
The survey for 2008 was the first to utilise an electronic form, making on-line and offline forms available to respondents. This form of reporting is required from units with 6 and
more persons employed. In relation to the smallest entities (up to 5 persons employed) it is
permissible to send a completed report in writing. The responsibility for collecting nationwide
data lies with the Regional Statistical Office in Łódź, specialising in microenterprise statistics.
The experience gained from the work with the electronic form will be discussed by the RSO
Łódź in a separate paper.
On the basis of a selected sample, the survey record at the Regional Statistical Office
is supplemented with appropriate fields. The entities sampled for the survey were sent letters
from the Office Head, instructing them on the reporting obligation imposed on them and the
organisation of the survey, including possible means of response and an encouragement
to deliver the report by electronic means via the electronic form.
During the survey, the statisticians from the Regional Statistical Office monitored the
inflow of reports, while also assessing and analysing them. If an entity failed to submit
a report within a given deadline, the RSO statisticians attempted to contact it via e-mail,
telephone, or a reminder. At the last stage, the Office was responsible for the accuracy
of survey results, transferred for further analysis to the CSO.
The second stage of the compilation process, focusing on the analysis of the survey
results, involved the participation of the CSO experts from the Department of Enterprises and
domain- and activity-specific departments. After their final acceptance of the data, the
information was subjected to grossing up by mathematicians in cooperation with the
Department of Enterprises and domain- and activity-specific departments responsible for the
ultimate approval of the generalised nationwide data set. According to the adopted schedule,
14
the time necessary for the purposes of collecting the reports and compiling final data results in
them being published in the October of the year (n+1).
Survey results are then used for preparing information on the whole population of nonfinancial enterprises in Poland, including figures on their population in the individual types
of activity and voivodships, their financial results, number of persons employed, and
investment outlay. Such data are also used by domain- and activity-specific departments for
devising information and indicators announced by the President of CSO in regard to the
labour market, retail trade, or transport. In addition, they are also used for the purposes of
national accounts. Based on the data obtained under this survey, numerous statistical
publications are created, including, e.g. the analysis of non-financed enterprises’ activity.
What is more, survey findings constitute the foundation for collating information on the
smallest entities presented under the Structural Business Statistics (SBS), required under the
Regulation of the European Parliament and the Council (EC) No. 295/2008 of 11 March 2008
on structural business statistics. For the purposes of the European structural business statistics,
as a result of the required aggregation levels and the sample nature of the survey,
it is necessary to apply an optimal sample stratification and advanced statistical methods with
a view to obtaining the requisite output data, disaggregation of grossed up data to the required
aggregates and calculating more detailed data, which are unattainable directly from the
enterprises (by virtue of the requirements regarding bookkeeping they are bound with).
5. Further developments
In our work to release the burden on the respondents, especially in respect of the
smallest units, we are considering measures targeted at reducing the population of entities
subjected to the annual reporting. Entrepreneurs from this group (particularly natural persons
conducting economic activity) are often not properly equipped to fulfil their statistical
obligations as they do not employ staff with proper training, who would have adequate
qualifications to fill statistical reports. Also, their attitude towards statistical surveys is often
negative and they do not accept the responsibility of participation in them. Therefore, it seems
necessary to limit both the population covered directly by the data-collection process, and the
content of the survey.
In consideration of the above, we are examining the possibility of taking steps aimed
at a further reduction of the burden imposed on these entities, while keeping in mind the need
15
to ensure adequate statistical data. Our plans include, among others, separating from the
surveyed population such smallest entities which are not bound with the obligation to keep
records but rather make their tax settlements based on the flat-rate tax (the so-called fixed
amount tax-payers). These are predominantly very small entities, generating only a small
portion of the revenue produced by the overall group of microenterprises and whose
percentage of tangible assets and share in expenditure on tangible assets is negligible.
Concurrently, the fact that these units do not maintain any records, causes that data
distinguished on the statistical report must be compiled not in relation to any specific items
in their records, but rather as estimates, which causes additional burden on such units, while
at the same time not ensuring a sufficiently good quality of data communicated to the
statistical authority. Additionally, the CSO is considering employing measures for separating
entities which maintain financial records in the form of revenue bookkeeping. In line with the
current regulations, these can only be kept by enterprises with their annual revenue
of up to EUR 250,000. Hence, these are entities operating on a small scale and having
inconsiderable share in the total population of microenterprises.
It has been estimated that, in total, both these groups generate 3.5% of the overall
microenterprise revenue, own 2% of tangible assets and have 3% share in the expenditure
on tangible assets. Since these groups form a substantial part of the surveyed population, the
transition to information on such entities based on estimates made on available administrative
data would have facilitated further optimisation of the sample and would have brought
additional benefits by reducing the survey costs.
Applying the type of bookkeeping maintained by an entity as the primary criterion
determining its participation in the survey should exclude the least important entities specified
on the base of their revenue or the number and structure of persons employed (without
employees engaged by means of an employment relationship). This last approach is adopted
by the UN and OECD statistics, as well as in many Member States of these organisations (e.g.
by the North-American statistics). Gradually, the separation of these two types of enterprises
is also recognized in European statistics.
Furthermore, in order to broaden the spectrum of possible analyses, an interconnection
is planned between the microenterprise survey discussed in this paper and a parallel (currently
independent) annual panel survey on newly-incorporated entities for the first five years
of their operation. The co-relation of these two studies, coupled with a simultaneous updating
in respect of the current informational needs regarding the principles governing sampling, will
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allow a more in-depth analyses of the microenterprise body with the use of data gathered in
the two surveys.
Conclusions
The dynamic development of the legal and economic environment largely influencing
the situation in enterprise sector, especially that of small (including micro-) companies,
combined with fluctuating needs of statistical data-recipients in this domain, and a growing
availability of administrative data, all cause that studies focusing on this group of units should
follow evolutionary adjustments.
The 20 years of the CSO experience in observing microenterprises, presented in this
paper, show how important is constant work on perfecting the surveys, also in relation
to the statistical business register and a wider application of administrative sources, chiefly for
determining the activity of these entities, but also to the content of forms devised for them.
An essential component is the existence of a relevant statistical business register, which
constitutes a backbone for the correct identification of population covered by the survey, and
is the foundation for further work on sample selection, as well as on grossing up and
disaggregation. Individual stages of statistics production exhibit a growing importance
of making a use of administrative data. This will be discussed in more detail in the paper
entitled “The utilisation of administrative data in the annual microenterprise survey carried
out by the Central Statistical Office.” It is also vital to employ available technologies with a
view to creating respondent-friendly tools.
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Annex 1. General scheme of enterprise surveys conducted by Central Statistical Office.
Surveys on
enterprises
Non-financial
enterprises
Monthly Business
Tendency Surveys1
Basic monthly data on
activity of enterprises
Financial enterprises
Domain- and activity
related specific surveys2
Quarterly/semi-annual data
on financial results
Annual, semi-annual,
quarterly data on banks,
insurance institutions,
investment funds
Annual data on activity of
enterprises
Annual and semi-annual
data on other financial
institutions
Data from system of
National Bank of Poland,
Financial Supervision
Authority, etc.
50 and more persons
employed – census
survey
50 and more persons
employed – quarterly
census survey
10 and more persons
employed – census
survey
10-49 persons
employed – sample
survey
10-49 persons
employed – semiannual census survey
up to 9 persons
employed – sample
survey
Statistical surveys
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1
Monthly Business Tendency Surveys are conducted according to the Joint Harmonised
European Union Programme of Business and Consumer Surveys. Survey on industry covers
units with 10 and more persons employed (250 and more persons employed – census survey),
on construction and retail trade – all units (50 and more persons employed – census survey)
and also on services – all units (250 and more persons employed – census survey).
2
Domain- and activity-related specific surveys – there are, among others, specific surveys on
industrial production, construction activity, transport and communications, trade and catering,
as well as science and technology, information society, foreign trade, prices, labour market,
wages and salaries. The surveys are, according to the needs of users and taking into account
the necessity of burden reduction on respondents, conducted annually, quarterly or monthly.
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