HomeSNAISWGNAKnowledge BaseData Publications
You are here:   ISWGNA >> Updating the SNA >> Towards the 2008 SNA >> 1993 SNA Update Information >> List of Issues

1993 SNA Update Information - Tax revenue, uncollectible taxes, and tax credits (recording of taxes)

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
(a) Definition and coverage of taxes
Is it necessary to clarify the definition of taxes in the 1993 SNA and the distinction between the payment of taxes and payments for services.
(b) Accrual recording of taxes
The 1993 SNA describes the conceptual basis on which taxes should be assessed as accruing. Some practical flexibility is allowed in order to ensure that uncollectible taxes are not shown as accruing. Should greater precision be given about the degree of flexibility that is acceptable in relation to (i) the time when accrual is deemed to take place and (ii) the amounts to be shown as accruing?
(c) Tax credits
The 1993 SNA does not give guidance on the treatment of tax credits although the Government Finance Statistics Manual does. In order to correct this omission, a choice has to be made between recording these as a reduction in government tax receipts and recording some or all as government expenditure. Which alternative should the SNA adopt?
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 8/15/2005Click here to see pdf documentClick here to see word documentTax revenue and tax credits
AEG summaries:Posted on 9/30/2005Click here to see pdf documentClick here to see word documentTax revenues, uncollectible taxes and tax credits
Number of AEG recommendations:1
Number of country comments:34
Number of expert comments:none
Corresponding AEG Meetings
The issue was discussed at the following meetings:
July 2005
Navigation Options
*Back to Issues
*See all advisory expert group recommendations for selected issue
*See all country comments for selected issue
*See all expert comments for selected issue

About  |  Sitemap  |  Contact Us
Copyright © United Nations, 2024