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Definition: Taxes on the use of fixed assets or other activities


Taxes on the use of fixed assets include taxes levied periodically on the use of vehicles, ships, aircraft or other machinery or equipment used by enterprises for purposes of production, whether such assets are owned or rented.

This definition is used both in SNA 1993 (§ 7.70) and in SNA 2008 (§ 7.97). <a href=""></a> <a href=""><a href="" target="_blank">United Nations, System of National Accounts (SNA) 1993, United Nations, New York, 1993</a></a>
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