| Term | Profits of fiscal monopolies | | Definition | The profits of fiscal monopolies consist of the profits of fiscal monopolies which are transferred to government (fiscal monopolies are public corporations, public quasi-corporations, or government-owned unincorporated enterprises that have been granted a legal monopoly over the production or distribution of a particular kind of good or service in order to raise revenue; the products involved are those which are often subjected to excise taxes, such as tobacco, alcoholic beverages, fuels etc). | | Paragraphs | 7.69. | | Other References | [OECD 5122] |
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