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RECURRENT TAXES ON LAND, BUILDINGS OR OTHER STRUCTURES

Statistics Directorate    
French Equivalent: Impôts périodiques sur les terrains, les bâtiments et les autres constructions

Definition:
Recurrent taxes on land, buildings or other structures consist of taxes payable regularly, usually each year, in respect of the use or ownership of land, buildings or other structures utilised by enterprises in production, whether the enterprises own or rent such assets.

Source Publication:
SNA 7.70 [OECD 4100].

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

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Tuesday, November 20, 2001