Definition: Taxes on products, excluding VAT, import and export taxes

SNA

Taxes on products, excluding VAT, import and export taxes, consist of taxes on goods and services that become payable as a result of the production, sale, transfer, leasing or delivery of those goods or services, or as a result of their use for own consumption or own capital formation.

This definition is used both in SNA 1993 (§ 7.69, 15.47) and in SNA 2008 (§ 7.96).