Definition: Other taxes on production

European System of Accounts (ESA)

All taxes that enterprises incur as a result of engaging in production, independently of the quantity or value of the goods and services produced or sold (ESA 2010, ESA 1995). <a href="">http://ec.europa.eu/eurostat/product?code=KS-02-13-269&mode=view</a> <a href=""><a href="http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2013.174.01.0001.01.ENG" target="_blank">European Union, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, Official Journal of the European Union No L 174, 26.06.2013, p. 1 - 727

</a><br><a href="http://ec.europa.eu/eurostat/product?code=CA-15-96-001&mode=view" target="_blank">Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996</a></a>