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3. SUT Taxes less subsidies on products as a share of final consumption expenditure by households

SUT Taxes less subsidies on products as a share of final consumption expenditure by households

Taxes (subsidies) on products are payable (received) based on the quantity or the value of the goods and services. The main component of taxes on products is the value added tax (VAT). The indicator is for that part of taxes less subsidies on products that relates to household final consumption.For each product, the indicator is calculated as <b>Taxes less subsidies of the product related to final consumption expenditure by households / Total final consumption expenditure by households at purchasers ‘prices of the same product</b>.<br /><br />This indicator is calculated by the OECD from the taxes less subsidies on products matrix and the Use table at purchasers’ prices reported to the OECD by countries in their answers to Supply and Use questionnaire.<br /><br />The dataset corresponds to SNA_TABLE45 dataset in the previous dissemination system.<br />A mapping between the new codes and previous codes is available in <a href="https://webfs-sdd.oecd.org/files/.Stat/NASU/SUT_INDICATOR_Codes_mapping.xlsx"><b>SUT_INDICATOR_Codes_mapping</b></a><br /><br />Explore the OECD SUT webpage <a href="https://www.oecd.org/en/data/datasets/supply-and-use-tables.html"><b>SUT webpage</b></a>