Taxes on goods and services include all taxes and duties levied by central governments on the production, extraction, sale, transfer, leasing, or delivery of goods and rendering of services, or on the use of goods or permission to use goods or perform ac tivities. These include general sales taxes, turnover or value added taxes, excise taxes, and motor vehicle taxes. Data are shown for central government only. Taxes on goods and services include general sales and turnover or value added taxes, selected excises on goods, selective taxes on services, taxes on the use of goods or property, and profits of fiscal monopolies. Data are shown for central government onl y.
Intragovernmental payments are elimi nated in consolidation.
It also includes fines, fees, recoveries, inheritance taxes, and nonrecurrent levies on capital. Data are shown for central government only. Taxes on income, profits, and capital gains include taxes levied by central governments on the actual or presumptive net income of individuals and profits of enterprises. Also included are taxes on capital gains, whether realized or not, on the sale of la nd, securities, and other assets. Social security contributions based on gross pay, payroll, or number of employees are not included, but social security contributions based on personal income after deductions and personal exemptions are included.