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61 head tax
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62 hidden tax
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63 lay a heavy tax on
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64 lump sum tax
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65 poll tax
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66 pollution tax
«налог на загрязнение» -
67 profit before tax
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68 social security tax
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69 turnover tax
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70 wage tax
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71 land tax
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72 capital gains tax
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73 income tax
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74 lump sum tax
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75 lumpsum tax
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76 real estate tax
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77 sales tax
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78 valueadded tax
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79 apportioned tax
гос. фин., амер. пропорциональный [распределяемый\] налог (прямой налог, налоговое бремя по которому в соответствии с конституцией США распределяется между штатами пропорционально численности населения)See: -
80 border tax adjustment
межд. эк., гос. фин. пограничная налоговая корректировка* (фискальные меры, уравнивающие налоговый режим для местных и импортируемых и экспортируемых товаров; чаще всего выражается в отмене или снижении косвенных налогов для экспортируемых товаров (чтобы не подрывать конкурентоспособность отечественных товаров на иностранных рынках в случае, если уровень косвенного налогообложения в стране-экспортере высок) и взимании дополнительных косвенных налогов с импортируемой продукции (чтобы компенсировать ценовое преимущество, полученное производителями импортируемой продукции за счет разницы в уровнях косвенного налогообложения в стране-экспортере и стране-импортере); правилами ВТО для компенсирования разницы в уровнях налогообложения разрешено использовать только косвенные налоги (налог с продаж, НДС и т. п.), но не изменения ставок прямых налогов)See:
См. также в других словарях:
direct tax — ➔ tax1 * * * direct tax UK US noun [C or U] TAX ► a tax on income, rather than on goods or services that are bought: »The government has lowered direct tax rates for individuals and companies. direct taxation noun [U] ► TAX » … Financial and business terms
Direct tax — Direct Di*rect , a. [L. directus, p. p. of dirigere to direct: cf. F. direct. See {Dress}, and cf. {Dirge}.] 1. Straight; not crooked, oblique, or circuitous; leading by the short or shortest way to a point or end; as, a direct line; direct means … The Collaborative International Dictionary of English
direct tax — n: a tax imposed on a taxpayer himself or herself or on his or her property compare excise Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. direct tax … Law dictionary
direct tax — direct taxes N COUNT A direct tax is a tax which a person or organization pays directly to the government, for example income tax … English dictionary
direct tax — n. a tax levied directly on the person by whom it is to be paid, as an income tax or inheritance tax … English World dictionary
direct tax — direct′ tax′ n. bus a tax, as an income or property tax, exacted directly from the persons who will bear the burden of it • Etymology: 1785–90, amer … From formal English to slang
direct tax — ► NOUN ▪ a tax, such as income tax, which is levied on the income or profits of the person who pays it … English terms dictionary
Direct tax — Taxation An aspect of fiscal policy … Wikipedia
Direct Tax — A tax that is paid directly by an individual or organization to the imposing entity. A taxpayer pays a direct tax to a government for different purposes, including real property tax, personal property tax, income tax or taxes on assets. Direct… … Investment dictionary
direct tax — noun a tax paid directly by the person or organization on whom it is levied • Hypernyms: ↑tax, ↑taxation, ↑revenue enhancement * * * diˌrect ˈtax f95 [direct tax direct taxation] … Useful english dictionary
direct tax — UK / US noun [countable/uncountable] Word forms direct tax : singular direct tax plural direct taxes economics a tax collected directly from a person or organization rather than as part of the price of a product or service Derived word: direct… … English dictionary