Definition: Export taxes

Category: SNA

Export taxes are taxes on goods or services that become payable (by government) when the goods leave the economic territory or when the services are delivered to non-residents. They include the following:

a) export duties, 
b) profits of export monopolies and 
c) taxes resulting from multiple exchange rates.

This definition is used both in SNA 1993 (§ 7.68) and in SNA 2008 (7.95). United Nations, System of National Accounts (SNA) 1993, United Nations, New York, 1993
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