- tax theory
- теория налогообложенияtax thresholdнижний предел доходов, облагаемых налогом
English-russian dctionary of contemporary Economics. 2014.
English-russian dctionary of contemporary Economics. 2014.
Tax exporting — occurs when a country (or other jurisdiction) encourages economic activity to move to another country (or jurisdiction) because its taxes are too high. This is more likely if the economic activity is more mobile.For example, land is not mobile,… … Wikipedia
Tax — Taxation An aspect of fiscal policy … Wikipedia
Tax-free shopping — refers to the opportunity for customers to purchase goods or services without paying any tax normally collected at retail, such as sales tax, Goods and Services Tax, value added tax, or consumption tax.Tax free shopping in the United StatesTax… … Wikipedia
Tax increment financing — Tax Increment Financing, or TIF, is a public financing method which has been used for redevelopment and community improvement projects in the United States for more than 50 years. With federal and state sources for redevelopment generally less… … Wikipedia
Tax deferral — refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same. In practice, due to the time value of money, paying taxes in future is usually preferable to paying them now.… … Wikipedia
Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… … Wikipedia
Tax incidence — In economics, tax incidence is the analysis of the effect of a particular tax on the distribution of economic welfare. Tax incidence is said to fall upon the group that, at the end of the day, bears the burden of the tax. The key concept is that… … Wikipedia
Tax protester Sixteenth Amendment arguments — UStaxationTax protester Sixteenth Amendment arguments are assertions that the imposition of the federal income tax is illegal because the Sixteenth Amendment was never properly ratified, [Christopher S. Jackson, The Inane Gospel of Tax Protest:… … Wikipedia
Tax protester (United States) — Part of a series on Taxation Taxation in the United States … Wikipedia
Tax resistance — A tax resister resists or refuses payment of a tax because of opposition to the institution collecting the tax, or to some of that institution’s policies. Often tax resistance has come from pacifists, conscientious objectors or members of… … Wikipedia
Tax protester conspiracy arguments — Part of the Taxation in the United States series Tax protest in the United States … Wikipedia