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CURRENT TAXES ON OTHER ASSETS

Statistics Directorate    
French Equivalent: Impôts courants sur les autres actifs

Definition:
Current taxes on other assets include taxes payable periodically, usually annually, on assets such as jewellery or other external signs of wealth (GFSM2001, 1136; OECD, 4600).

Context:
“Current taxes on other assests” 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, 8.63c, 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