Definition: Taxes on production and imports
European System of Accounts (ESA)
Compulsory, unrequited payments, in cash or in kind which are levied by general government, or by the Institutions of the European Union, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land, buildings or other assets used in production. These taxes are payable whether or not profits are made (ESA 2010, ESA 1995).
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013