| Term | Payments by households to obtain certain licences | | Definition | Payments by households to obtain certain licences are payments by persons or households for licences to own or use vehicles, boats or aircraft and for licences to hunt, shoot or fish; they are part of “miscellaneous current taxes” but it should be noted that some other licence fees are treated as purchases of services rendered by government. | | Paragraphs | 8.54. | | Other References | [OECD 5200] |
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