Concepts
|
-
CENTRAL GOVERNMENT EXCLUDING SOCIAL SECURITY FUNDS: This subsector of General government includes all administrative departments of the state and other central agencies whose competence extends normally over the whole economic territory, except for the administration of social security funds.
-
ECONOMIC TERRITORY: Territory that consists on: (a) the geographic territory administered by a government within which persons, goods, services and capital move freely; (b) any free zones, including bonded warehouses and factories under customs control; (c) the national air-space, territorial waters and the continental shelf lying in international waters, over which the country enjoys exclusive rights; (d) territorial enclaves (i.e. geographic territories situated in the rest of the world and used, under international treaties or agreements between States, by general government agencies of the country (embassies, consulates, military bases, scientific bases, etc.); (e) deposits of oil, natural gas, etc., in international waters outside the continental shelf of the country, worked by units resident in the territory as defined in the preceding subparagraphs.
-
CURRENT TAXES ON INCOME, WEALTH, ETC.: Taxes that cover all compulsory, unrequited payments, in cash or in kind, levied periodically by general government and by the rest of the world on the income and wealth of institutional units, and some periodic taxes which are assessed neither on the income nor the wealth.
-
REFERENCE PERIOD: Period to which the information refers and which may be a specific day or a time interval (month, fiscal year, calendar year, among others).
-
TAXES ON PRODUCTION AND IMPORTS: Taxes on production and imports consist of compulsory, unrequited payments, in cash or in kind which are levied by general government, or by the institutions of the European Union, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land, buildings or other assets used in production. These taxes are payable whether or not profits are made.
|