Definition: Taxes on entertainment

Category: SNA 1993

Taxes on entertainment consist of any taxes which are levied specifically on the entertainment itself (such as on an entry ticket) and which are not part of some broader tax such as a VAT. http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA_1993_EN.pdf
Source:
United Nations, "System of National Accounts (SNA) 1993", United Nations, New York, 1993, § 7.69
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