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INDIRECT TAXES – SNA

Statistics Directorate    
French Equivalent: Impôts indirects – SCN

Definition:
As traditionally understood, indirect taxes are taxes that supposedly can be passed on, in whole or in part, to other institutional units by increasing the prices of the goods or services sold; however the term “indirect taxes” is not used in SNA93; rather, taxes are specifically identified by their purpose (e.g. taxes on products).

Source Publication:
SNA 7.50.

Cross References:
Indirect taxes – Eurostat

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Version Indicator: SNA

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Tuesday, November 13, 2001