lump taxation

lump taxation
обложение налогом совокупной суммы доходов

English-russian dctionary of contemporary Economics. 2014.

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  • Taxation of the Jews — refers to taxes imposed specifically on Jewish people in Europe, in addition to the taxes levied on the general population. Special taxation imposed on the Jews by the state or ruler of the territory in which they were living has played an… …   Wikipedia

  • Taxation in the United Kingdom — This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs …   Wikipedia

  • Taxation in Switzerland — Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. Switzerland is a tax haven due to its general low rate of taxation, its political stability as well as the various tax exemptions or reductions… …   Wikipedia

  • Lump-sum tax — A lump sum tax is a tax that is fixed in amount no matter what the change in circumstance of the taxed entity. (A lump sum subsidy or lump sum redistribution is defined similarly.) It is a regressive tax, such that the lower income is, the higher …   Wikipedia

  • Taxation in Germany — Taxes in Germany being a Federal Republic are levied by the federation ( Bund ), the States ( Länder ) as well as the Municipalities ( Kommunen ). Many direct and indirect taxes exist, whereof income tax and VAT are the most relevant. The German… …   Wikipedia

  • Taxation of Superannuation in Australia — Superannuation in Australia is taxed at three points: on contributions made, investment income and benefits paid.Tax on Investment IncomeThe investment income of a superannuation fund is assessable income of the superannuation fund. However,… …   Wikipedia

  • Taxation in the Republic of Ireland — The system of taxation in Ireland is broadly similar to the system of taxation in the United Kingdom. On an individual basis most people are taxed through the Pay As You Earn (PAYE) system, based on their ability to pay the system is quite… …   Wikipedia

  • Excess burden of taxation — Taxation An aspect of fiscal policy …   Wikipedia

  • Partnership taxation (Hong Kong) — Partnership taxation in Hong Kong is the taxation of the profits or losses generated by partnership business entities. First, these profits or losses of the partnership are assessed according to the… …   Wikipedia

  • Tax — Taxation An aspect of fiscal policy …   Wikipedia

  • National Insurance — Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs Income tax …   Wikipedia


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