444 Index
Super-dividends, 5.115–5.116, 6.110
Supranational authorities, 2.18, 5.37
Sustainability
calculation of primary balance for
analysis of, 4.55, Table 4A.1
changes in net worth as indicator
for, 1.10, 1.33, 2.106, 3.167, 4.3,
4.18, 4.39–4.40
debt sustainability, 4.55
net fi nancial worth as indicator for,
4.41
net operating balance as a summary
measure of, 4.18
Swap contracts, 7.215–7.217,
A3.20–A3.23, A3.67–A3.71
System of Environmental-Economic
Accounting Central Framework,
A7.105–A7.134
System of National Accounts 2008
consolidation principles in, 3.167
consumption of fi xed capital in, 6.53
coverage of social contributions in,
5.95
government fi nance statistics
framework and, 1.8, 1.22–1.24,
1.35, 3.6, 4.6, A7.5–A7.72,
Table A7.1, Table A7.2,
Table A7.3, Table A7.4, Table A7.5
treatment of economic activities
in, 3.6
treatment of tax revenue in, 5.25T
Tax burden, 1.3, Table 4A.1, A5.38
Ta x e s
accounting presentation, 3.143, 3.145
administrative fees versus, 5.73–5.75
amnesties, 5.19
as revenue transactions, 3.5,
3.10–3.13, 4.23, 5.1–5.2
attribution/assignment principles,
3.30, 5.33–5.40
burden, fi scal analysis of, 4.55, 5.9,
Table 4.1
business and professional licenses,
5.81
capital levies, 5.52
capital, 5.51
cash basis recording, 3.104
central governments’ right to
impose, 2.85
characteristics of, 5.2
classifi cation of, 5.21–5.26, Table 5.1consolidation, 3.161–3.162
credits as subsidies, 5.31, 6.89
credits, 5.29–5.32
defi nition of, 5.2, 5.23
direct versus indirect, Table 4A.1
earmarked taxes, 2.41, 2.79, 2.146,
5.39
environmental, A7.115–A7.121
exchange profi ts, 5.88–5.90
exchange, 5.91
excise, 5.62
expenditures, 5.28
fi nes and penalties on overdue, 5.24,
5.143
general taxes on goods and services,
5.57–5.61, Table 5.3
gross versus net presentation of,
3.143–3.145
harmonization of, A5.20
implicit taxes of central banks, 5.70,
Box 6.2
imposed by force of law, 3.5
imputation system of corporate
income, 5.44
in common budget of economic
unions, A5.26–A5.28
in cross country comparisons, 1.13
in System of National Accounts 2008,
5.25
interest payable on overdue, 5.24,
6.82
local governments’ right to impose,
2.95
multistage, 5.60
net presentation of, 3.143–3.145
of government employees, 3.161
on business activities, 5.76
on capital gains, 5.41
on emissions, 5.81, A4.48–A4.49
on estates, 5.51
on exports, 5.85
on extraction of exhaustible
resources, 5.82
on fi nancial and capital transac-
tions, 5.61
on foreign exchange transactions
and profi ts, 5.88–5.91
on gift s, 5.51
on goods and services, 5.55–5.56.
See also specifi c type
on goods and services, general,
5.57–5.61, Table 5.3
on imports, 5.84on income, profi t, and capital gains,
5.41–5.44, Table 5.2
on income of corporations, 5.41
on income of individuals or house-
holds, 5.41
on inheritance, 5.51
on international trade and transac-
tions, 5.83–5.92, Table 5.5
on motor vehicles, 5.79, 5.80
on net wealth, 5.50
on ownership of assets or net worth,
levied irregularly, 5.52
on ownership of immovable prop-
erty, 5.49
on ownership of property other
than immovable property, levied
regularly, 5.53
on payroll and workforce, 5.45
on permission to perform activities,
5.72, 5.79, Table 5.4
on permission to use goods or per-
form activities, 5.72, 5.79, Table 5.4
on pollution, 5.81
on production, 2.74, A7.41,
Table A7.3
on profi ts of export or import
monopolies, 5.86–5.87
on profi ts of fi scal monopolies,
5.63–5.68
on property, 3.84, 5.46–5.54, 5.77
on recreational activities
on religious organizations,
5.39–5.40
on specifi c services, 5.69–5.71
on use of goods and permission to
use goods or perform activities,
5.72, 5.79, Table 5.4
on winnings from lotteries or gam-
bling, 5.41
other taxes category, 5.93
other taxes on goods and services,
5.82
other taxes on international trade
and transactions, 5.92
other taxes on use of goods and
on permission to use goods or
perform activities, 5.81
payment in kind of, 3.24
payments classifi ed as transactions,
3.5, 3.10, 3.12–3.13
payroll and workforce, 5.45
penalties/fi nes on overdue, 5.24, 5.143
permits as A4.42