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CURRENT TAXES ON LAND AND BUILDINGS

Statistics Directorate    
French Equivalent: Impôts courants sur la propriété foncière et immobilière

Definition:
Current taxes on land and buildings consist of taxes payable periodically, in most cases annually, on the ownership of land or buildings excluding taxes on land or buildings rented or owned by enterprises and used by them in production including use for owner occupied dwelling services (GFSM2001, 1131; OECD, 4100).

Context:
Current taxes on land and building are part of the current taxes on capital. 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. 8.63a, 8.63.

Cross References:
Current taxes on capital

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