Definition: Taxes on the income of corporations

SNA

Taxes on the income of corporations consist of corporate income taxes, corporate profits taxes, corporate surtaxes, etc.

This definition is used both in SNA 1993 (§ 8.52) and in SNA 2008 (§ 8.61).
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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