Définition
Current taxes on income, wealth, etc. (D5) 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 that income nor that wealth.
Current taxes on income, wealth, etc. consist mainly of taxes on the incomes of households or profits of corporations and of taxes on wealth that are payable regularly every tax period (as distinct from capital taxes levied infrequently).
Current taxes on income, wealth, etc. are divided into:
(a) taxes on income (D.51),
(b) other current taxes (D.59).