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Glossary of the 1993 SNA - Definition of Term

Term	Taxes on income
Definition	Taxes on income consist of taxes on incomes, profits and capital gains; they are assessed on the actual or presumed incomes of individuals, households, NPIs or corporations.
Paragraphs	8.52.
Other References	[OECD 1110, 1120, 1130, 1210]

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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