Definition: Miscellaneous current taxes

Category: SNA

Miscellaneous current taxes consist of various different kinds of taxes payable periodically, usually annually, of which the most common are the following:

a. Poll taxes
b. Expenditure taxes
c. Payments by households to obtain certain licences; and
d. Taxes on international transactions.

This definition is used both in SNA 1993 (§ 8.54) and in SNA 2008. http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf United Nations, System of National Accounts (SNA) 1993, United Nations, New York, 1993
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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