Definition: Current taxes on land and buildings

SNA

Current taxes on land and buildings consist of taxes payable periodically, in most cases annually, on the ownership of land or buildings excluding taxes on land or buildings rented or owned by enterprises and used by them in production including use for owner-occupied dwelling services (SNA 2008, § 8.63).

Current taxes on land and buildings consist of taxes payable periodically, in most cases annually, on the use or ownership of land or buildings by owners (including owner-occupiers of dwellings), tenants or both, excluding taxes on land or buildings rented or owned by enterprises and used by them in production (SNA 1993, § 8.53).
Source:
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
Created:
Updated:

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