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Definition: Current taxes on income, wealth, etc

Social statistics

Obviously current taxes on income, wealth, etc., appear under uses for the household sector.  The definition of this kind of transaction does not generally cause any problem since it is an obligatory payment made by households to general government.  These  taxes are calculated on the household's total income, i.e. income from activity (including property income and self-employed income), pensions, etc.  Other current taxes may concern capital or may have no direct link with the level of income or wealth of the household.
Eurostat, "Household budget surveys in the EU - Methodology and recommendations for harmonization 1997", Office for Official Publications of the European Communities, Luxembourg, 1997