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Glossary of the 1993 SNA - Definition of Term

Term	Taxes on entertainment
Definition	Taxes on entertainment consist of any taxes which are levied specifically on the entertainment itself (such as on an entry ticket) and which are not part of some broader tax such as a VAT.
Paragraphs	[7.69.]
Other References	[OECD 5126]

It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.

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