Definition: Taxes on specific services
[Taxes on imports, excluding VAT and duties] Taxes on specific services may be payable when non-resident enterprises provide services to resident units within the economic territory.
[Taxes on products, excluding VAT, imports and export taxes] Taxes on specific services include taxes on transportation, communications, insurance, advertising, hotels or lodging, restaurants, entertainments, gambling and lotteries, sporting events, etc.
These definitions are used both in SNA 1993 (§ 7.67 and 7.69) and in SNA 2008 (§ 7.94 and 7.96).
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