Taxes on Production & Imports less Subsidies (TOPI) is one of the four components of Value Added. It includes sales and excise taxes, customs duties, property taxes, motor vehicle licenses, severance taxes, other taxes, and special assessments.
TOPI can be negative due to the given Industry receiving subsidies from the government. TOPI is typically tax payments to the government, so a negative TOPI value suggests a receipt of money from the government. Industry loses would be reflected by negative Other Property Income or by negative Proprietor Income if the loss is to a self-employed owner.