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GENERAL SALES TAXES

Statistics Directorate    
French Equivalent: Impôts généraux sur les ventes

Definition:
General sales taxes consist of all general taxes levied at one stage only (e.g. manufacturing or wholesale or retail) plus multi-stage cumulative taxes (also known as cascade taxes) where tax is levied each time a transaction takes place without any deduction for tax paid on inputs.

Source Publication:
OECD 5112 and 5113 [7.69].

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Monday, November 12, 2001