Definition: Taxes on financial and capital transactions

SNA

Taxes on financial and capital transactions consist of taxes payable on the purchase or sale of non-financial and financial assets including foreign exchange.

This definition is used both in SNA 1993 (§ 7.69) and in SNA 2008 (§ 7.96).
Source:
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
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