Definition: Taxes on income

Category: European System of Accounts (ESA)

Taxes  on incomes, profits and capital gains. They are assessed on the actual or presumed incomes of individuals, households, corporations or NPIs (non-profit institutions). They include taxes assessed on holdings of property, land or real estate when these holdings are used as a basis for estimating the income of their owners (ESA 2010, ESA 1995). http://ec.europa.eu/eurostat/product?code=KS-02-13-269&mode=view European Union, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, Official Journal of the European Union No L 174, 26.06.2013, p. 1 - 727

Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996