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CURRENT TAXES ON CAPITAL

Statistics Directorate    
French Equivalent: Impôts courants sur le capital

Definition:
Current taxes on capital consist of taxes that are payable
periodically, usually annually, on the property or net
wealth of institutional units, excluding taxes on land or
other assets owned or rented by enterprises and used by
them for production, such taxes being treated as other
taxes on production.

Context:
Current taxes on capital include the following:
-Current taxes on land and building
-Current taxes on net wealth
-Current taxes on other assets.

Source Publication:
System of National Accounts (SNA), 2008, 8.63.

Cross References:
Current taxes on land and buildings
Current taxes on net wealth
Current taxes on other assets

Hyperlink:
http://unstats.un.org/unsd/nationalaccount/docs/SNA2008.pdf

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Monday, April 22, 2013