Definition: Taxes on entertainment

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.

Source:
United Nations, "System of National Accounts (SNA) 1993", United Nations, New York, 1993, § 7.69

Created:
2005-02-02

Updated:
2019-05-10