Taxes on goods and services
Taxes on goods and services (OECD Classification of Taxes heading 5000) covers all taxes and duties levied on the production, extraction, sale, transfer, leasing or delivery of goods, and the rendering of services, or in respect of the use of goods or permission to use goods or to perform activities. E.g. value added tax, excise duties on alcoholic beverages, motorcar tax, vehicle tax, waste tax.
"VAT own resources" collected from EU member states are shown as a tax of the EU member states in the OECD tax statistics. In the national accounts, these amounts are shown as a tax of the European Union.
Statistics using the definition
Validity of the definition
- Valid until (31 December 2078)