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Definition: Miscellaneous current taxes


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. 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