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Glossary of the 1993 SNA - Definition of Term

TermRecurrent taxes on land, buildings or other structures
DefinitionRecurrent taxes on land, buildings or other structures consist of taxes payable regularly, usually each year, in respect of the use or ownership of land, buildings or other structures utilised by enterprises in production, whether the enterprises own or rent such assets.
Paragraphs7.70.
Other References[OECD 4100]
 
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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