Definition: Taxes on income
European System of Accounts (ESA)
Taxes on incomes, profits and capital gains. They are assessed on the actual or presumed incomes of individuals, households, corporations or NPIs (non-profit institutions). They include taxes assessed on holdings of property, land or real estate when these holdings are used as a basis for estimating the income of their owners (ESA 2010, ESA 1995).
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013