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1 tax ratio
English-russian dctionary of contemporary Economics > tax ratio
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2 ratio
n1) отношение; соотношение; пропорция2) коэффициент
- accounting ratio
- acid-test ratio
- activity ratio
- advance-decline ratio
- assessment ratio
- asset turnover ratio
- availability ratio
- average ratio
- bad loan ratio
- balance-sheet ratio
- benefit-cost ratio
- Berry ratio
- capacity ratio
- capital ratio
- capital adequacy ratio
- capital asset ratio
- capitalization ratio
- capital-output ratio
- cash ratio
- cash-deposit ratio
- collection ratio
- combined ratio
- common stock ratio
- concentration ratio
- conversion ratio
- corn-hog ratio
- correlation ratio
- cost-effectiveness ratio
- cost-to-income ratio
- cost-to-performance ratio
- cost-utility ratio
- cover ratio
- creditor-purchases ratio
- current ratio
- current assets ratio
- current liquidity ratio
- debt ratio
- debt-equity ratio
- debt-service ratio
- debt-to-assets ratio
- debt-to-equity ratio
- debt-to-exports ratio
- debt-to-GDP ratio
- debt-to-income ratio
- debt-to-total-assets ratio
- defect ratio
- deposit-currency ratio
- depreciation reserve ratio
- design ratio
- dividend-cover ratio
- dividend payment ratio
- dividend payout ratio
- downtime ratio
- earning ratio
- earning power ratio
- effectiveness ratio
- equity ratio
- exchange ratio
- expense ratio
- external debt service ratio
- feed ratio
- feedback ratio
- financial ratio
- fixed capital depreciation ratio
- fixed investment ratio
- fund-creating ratio
- gearing ratio
- gross profit ratio
- growth ratio
- hedge ratio
- institutional ratio
- interest coverage ratio
- inventory-income ratio
- inventory turnover ratio
- investment ratio
- key ratio
- labour-population ratio
- labour-saving ratio
- leverage ratio
- liquid ratio
- liquid assets ratio
- liquidity ratio
- loan-deposit ratio
- long-term debt ratio
- loss ratio
- low ratio of tax on income
- margin of profit ratio
- market ratio
- market ratio
- book ratio
- market value ratios
- mobilization ratio
- mortality ratio
- mutual fund cash-to-assets ratio
- net profit ratio
- nil ratio of tax income
- nonperforming subloan ratio
- operating ratio
- operation ratio
- output-input ratio
- payout ratio
- percentage ratio
- placement ratio
- ploughback ratio
- preferred stock ratio
- price ratio
- price-cost ratio
- price-earnings ratio
- primary capital ratio
- profit ratio
- profitability ratio
- profit-and-loss-sharing ratio
- profit-to-sale ratio
- profit-volume ratio
- put-call ratio
- quick assets ratio
- reserve ratio
- resource mobilization ratio
- return ratio
- risk assets ratio
- savings ratio
- self-financing ratio
- solvency ratio
- stock-sales ratio
- subscription ratio
- tax ratio
- till cash ratio
- times covered ratio
- transportation ratio
- turnover ratio
- utilization ratio
- vacancy-unemployment ratio
- volatility ratio
- working capital ratio
- ratio of allotment
- ratio of the amount of the borrower's current assets to current liabilities
- ratio of capital turnover
- ratio of reserves to liabilities
- ratio of working expenses -
3 tax-to-GDP ratio
эк. доля налогов в ВВП (доля, которую занимает сумма всех налогов в валовом внутреннем продукте; является одним из показателей величины общественного сектора и значения роли государства в экономике; наибольшую величину этот показатель имеет в некоторых скандинавских странах — около 50%; средний показатель европейский стран — около 30%)In 2004 Sweden once again had the highest tax-to-GDP ratio among OECD countries. — В 2004 г. Швеция вновь имела самую высокую долю налогов в ВВП среди стран ОЭСР.
Countries with high tax-to-GDP ratios tend to pay more from the public purse for services that citizens would have to pay for themselves — or do without — in lower-taxed countries. — Страны с высокой долей налогов в ВВП обычно субсидируют из общественных фондов многие блага, которые граждане в других странах оплачивают самостоятельно или вообще не потребляют.
See: -
4 tax performance ratio
Экономика: коэффициент сбора налогов -
5 tax to revenue ratio
Нефть: налогоёмкость -
6 tax/sales ratio
Страхование: налогоёмкость -
7 tax/sales ratio
налогоемкость -
8 income tax
сокр. IT1) гос. фин. подоходный налог (налог, взимаемый в виде процента от доходов физических лиц или домохозяйств)Syn:See:joint taxation, negative income tax, allocation-of-income rules, allowable expenses, chargeable event, chargeable gain, church tax, circuit breaker, composite rate tax, exclusion ratio, graded tax, imputed income, kiddie tax, notional income2) гос. фин. налог на прибыль (налог, взимаемый в виде процента с прибыли юридических лиц)Syn:profit tax, company tax, company income tax, corporation income tax, corporation tax, corporate tax, corporate income tax, tax on incomeSee:
* * *
abbrev.: IT income tax подоходный налог: федеральный и/или местный налог на личные доходы отдельных физических лиц и семей, взимаемый раз в год - обычно по прогрессивной шкале сверх определенной необлагаемой суммы (необлагаемого минимума); в некоторых случаях подразумевается налог на доходы корпораций; в США подоходный налог был введен в 1913 г. в результате 16-й поправки к Конституции; = personal income tax; см. corporate income tax;* * *. . Словарь экономических терминов .* * *налог, взимаемый с доходов граждан -
9 interest coverage ratio (амер.)
коэффициент обеспеченности процентов по кредиту
Отношение доходов до вычета процентов и налогов на прибыль (Earnings before Interest and Tax, ЕВ IT) к расходам по выплате процентов по кредитам за период. Этот показатель широко используется для оценки способности предприятия погасить долги по процентам.
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
- times interest earned (англ.)
- interest coverage ratio (амер.)
Англо-русский словарь нормативно-технической терминологии > interest coverage ratio (амер.)
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10 exclusion ratio
гос. фин. необлагаемый процент* (часть доходов от предшествующих вложений (напр., часть накопительной пенсии), которая соответствует сумме вложений и исходя из этого не облагается подоходным налогом)Syn:See:
* * *
пропорция, которая не облагается налогом: часть ренты, которая основана на облагавшихся налогами взносах и поэтому при выплате не облагается налогом. -
11 interest coverage ratio
один из коэффициентов платежеспособности ( gearing ratios). Также times interest earned - англ. Показывает покрытие выплат по процентам (interest charges) прибылью компании до вычета процентов и налогов (earnings before interest and tax - EBIT). Рассчитывается путем деления суммы чистой прибыли до налогообложения и расходов по выплате процентов (interest expenses) на сумму расходов по выплате процентов (interest expenses)
Специализированный англо-русский словарь бухгалтерских терминов > interest coverage ratio
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12 low ratio of tax on income
English-russian dctionary of contemporary Economics > low ratio of tax on income
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13 nil ratio of tax income
English-russian dctionary of contemporary Economics > nil ratio of tax income
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14 corporate
корпоративный ; относящийся к корпорациям ; ? corporate headquarters ; ? corporate knowledge ; ? corporate profit ; ? corporate stock ; ? corporate tax ; ? ratio of corporate liquidity ; ? quasi corporate enterprises ; -
15 direct
dɪˈrekt
1. [dai'rekt] прил.
1) противоположный кривому а) прямой The streets are in a direct line, and of a convenient breadth. ≈ Улицы прямые и достаточной ширины. б) прямой, непосредственный;
непрерывный No direct evidence had as yet appeared against Bothwell. ≈ Никаких прямых свидетельств против Ботвелла пока не приводилось. There is no man in England who has a more direct interest in it than I have. ≈ В Англии нет человека, более непосредственно заинтересованного в этом, чем я. direct descendant direct influence direct drive direct laying fire direct hit direct pointing direct vision direct viewfinder в) грам. прямой A direct question is put in the indicative mood. ≈ Прямой вопрос должен стоять в индикативе. direct speech г) откровенный;
неприкрытый If he was bitter, he was still direct. ≈ Хотя его слова были и горьки, но зато, как и раньше, откровенны. Syn: upright, downright, outright ∙ direct action direct tax direct address Syn: straight, straightforward, uninterrupted, immediate
2) противоположный обратному а) абсолютный, полный Is not this the direct contrary of what was admitted before? ≈ Не прямо ли это противоречит сказанному ранее? б) прямой, открытый;
ясный;
правдивый в) астр. движущийся с запада на восток Ant: retrograde г) мат. прямой In the direct ratio of the arms of the lever. ≈ Прямое соотношение плеч рычага. Ant: inverse д) последовательный His conduct in the revolution has been direct and manly. ≈ Во время революции он вел себя последовательно и по-мужски.
3) электр. постоянный (главным образом в сочетании direct current) direct current DC direct coupling
2. нареч. непосредственно, прямо His orders have come down to him direct from on high. ≈ Приказ пришел непосредственно сверху. Syn: straight, immediately, absolutely, exactly
3. гл.
1) адресовать, писать куда-л. Direct to me at Mr. Hipkis's, ironmonger in Monmouth. ≈ Пишите мне на адрес мистера Хипкиса, кузнеца в Монмуте. Syn: address
2) об отношениях субординации а) руководить, управлять Wisdom is profitable to direct. ≈ Мудрость помогает управлять. Syn: control, guide, order б) приказывать, указывать;
предписывать Cast their anchors as chance or convenience directed. ≈ Вставали на якорь там, где указывала им судьба или соображения удобства. Syn: order, ordain, appoint, prescribe в) муз. дирижировать The music was composed and directed by Handel. ≈ Автор и дирижер этой вещи был Гендель. Syn: conduct г) театр. ставить пьесу, спектакль, сцену, мизансцену, фильм( о режиссере, постановщике) The remedy of course is for the author to direct his own play. ≈ Выход, конечно, если автор сам ставит свою пьесу. ∙ regulate, control, govern
3) о действиях а) прям. направлять Our efforts were directed towards the elimination of poverty. ≈ Наши усилия были направлены на искоренение бедности. To direct attention to an extremely curious fact. ≈ Обратить внимание на престранный факт. direct one's eyes direct one's steps б) направлять, побуждать, подсказывать In love it is heart that directs you. ≈ В любви тебе все подскажет сердце. Syn: guide, conduct, lead в) суж. указывать дорогу Can you direct me to the nearest railway station? ≈ Не подскажете дорогу к ближайшей железнодорожной станции? Syn: inform, instruct, guide г) прям. перен. целить(ся), нацеливать(ся), направлять (against, at) They directed the attacks against the enemy's seaports. ≈ Они направили свои удары на вражеские порты. ∙ Syn: point, address, aim, turn прямой - * road прямая дорога - in the * line по прямой линии - in a * line with smth. на одной линии с чем-л. - * motion( музыкальное) параллельное голосоведение прямой, открытый;
правдивый;
ясный, недвусмысленный - * person прямой человек - * statement ясное /недвусмысленное/ заявление - * charge открытое обвинение очевидный, явный - * lie явная ложь - * contradiction явное /очевидное/ противоречие прямой, непосредственный - * influence непосредственное влияние - * contact непосредственный контакт - * knowledge сведения из первоисточника - * communication непосредственная связь - * tax прямой налог - * method прямой метод( в педагогике) - * action прямые действия (забастовка, демонстрация и т. п.) - to take * action объявлять забастовку, бастовать - * evidence (юридическое) прямые доказательства - * reading( техническое) прямой отсчет - * drive( техническое) прямая передача - * process процесс непосредственного получения железа из руд, бездоменный процесс - * hit (военное) прямое попадание - * fire (военное) огонь прямой наводкой, огонь с открытых позиций - * laying( военное) прямая наводка - * position( военное) открытая( огневая) позиция - * pressure /pursuit/ (военное) фронтальное преследование - * access( компьютерное) прямой доступ - * stroke прямой удар молнии - to have a * interest in smth. быть непосредственно заинтересованным в чем-л. - he had * charge of the laboratory лаборатория находилась в его непосредственном подчинении происходящий по прямой линии - * ancestor прямой предок - he was a * descendant of duke Wellington он происходил по прямой линии от герцога Веллингтонского (усилительно) полный, абсолютный - * opposite /contrary/ полная /диаметральная/ противоположность вертикальный;
отвесный;
перпендикулярный к данной плоскости - * sun отвесно падающие лучи солнца прямой - * speech прямая речь (математика) прямой - * ratio прямая пропорциональность - in * ratio to distance прямо пропорциональный расстоянию (астрономия) движущийся с запада на восток (электротехника) постоянный - * current постоянный ток - * voltage постоянное напряжение прямо;
сразу, непосредственно - to go * to London поехать прямо в Лондон - I shall communicate with you * я сразу же свяжусь с вами - the concert will be transmitted * from Paris концерт будет транслироваться непосредственно из Парижа направлять, наводить - to * a telescope towards the Moon направить телескоп на Луну направлять, обращать, устремлять - to * one's steps to a house направляться к дому - to * attention to an interesting fact обратить внимание на интересный факт - to * one's efforts /energies/ to smth. отдавать силы /энергию/ чему-л. - to * measures against smth. принять меры против чего-л. - to * the fire on a target( военное) направлять огонь на цель руководить, управлять;
контролировать - to * a business руководить предприятием предписывать;
давать указание, распоряжение - to * smb. to come предписать /дать указание, предложить/ кому-л. явиться - as *ed в соответствии с указаниями /с предписанием/ - to * John to drive to New York распорядиться, чтобы Джон ехал в Нью-Йорк - he is *ed by his conscience он следует велениям своей совести решать - the judge *ed the verdict for the defendant судья решил дело в пользу ответчика наставлять;
давать советы, учить;
инструктировать - to * the jury проводить инструктаж судей - to * smb. in matters of diplomacy быть чьим-л. наставником в вопросах дипломатии показывать дорогу - can you * me to the railway station? не скажете ли вы (мне), как пройти на вокзал? обращать, предназначать - to * words to smb. обращаться к кому-л. со словами - he never heard the words the judge *ed to him он не слышал обращенных к нему слов судьи адресовать - to * a letter to smb. адресовать кому-л. письмо направлять, посылать - they were *ed to work at the archives они были направлены на работу в архив дирижировать - to * an orchestra дирижировать оркестром - who *ed at yesterday's concert? кто вчера дирижировал? режиссировать, ставить кинофильм ~ указывать дорогу;
can you direct me to the post-office? не скажете ли вы мне, как пройти на почту? direct адресовать;
to direct a parcel адресовать посылку ~ вертикальный ~ давать распоряжения ~ давать советы ~ давать указания ~ астр. движущийся с запада на восток ~ дирижировать (оркестром, хором) ~ инструктировать ~ контролировать ~ направлять, наводить ~ направлять;
to direct one's remarks( efforts, attention) (to) направлять свои замечания (усилия, внимание) (на) ;
to direct one's eyes обратить свой взор ~ направлять ~ направлять деятельность ~ наставлять, инструктировать ~ наставлять ~ нацеливать(ся) ~ недвусмысленный ~ непосредственный ~ обращать ~ открытый ~ подсказывать, побуждать, направлять;
duty directs my actions всеми моими поступками руководит чувство долга ~ полный, абсолютный;
direct opposite полная (диаметральная) противоположность ~ полный ~ эл. постоянный;
direct current постоянный ток ~ посылать ~ правдивый ~ предназначать ~ предписывать ~ приказывать;
do as you are directed делайте, как вам приказано ~ прямо, непосредственно ~ прямо, сразу, непосредственно ~ грам. прямой;
direct speech прямая речь ~ прямой, открытый;
ясный;
правдивый;
direct answer прямой, неуклончивый ответ ~ прямой, непосредственный, личный;
direct descendant потомок по прямой линии ~ прямой;
direct road прямая дорога ~ прямой ~ руководить;
управлять;
to direct a business руководить предприятием, фирмой ~ руководить ~ театр. ставить (о режиссере) ~ указывать дорогу;
can you direct me to the post-office? не скажете ли вы мне, как пройти на почту? ~ устремлять ~ учить ~ ясный ~ руководить;
управлять;
to direct a business руководить предприятием, фирмой direct адресовать;
to direct a parcel адресовать посылку ~ прямой, открытый;
ясный;
правдивый;
direct answer прямой, неуклончивый ответ ~ эл. постоянный;
direct current постоянный ток ~ drive прямая передача ~ (laying) fire воен. огонь, стрельба прямой наводкой ~ hit воен. прямое попадание ~ influence непосредственное влияние ~ inquiries to наводить справки ~ inquiries to направлять запросы ~ investment income доход от прямых капиталовложений ~ направлять;
to direct one's remarks (efforts, attention) (to) направлять свои замечания (усилия, внимание) (на) ;
to direct one's eyes обратить свой взор ~ направлять;
to direct one's remarks (efforts, attention) (to) направлять свои замечания (усилия, внимание) (на) ;
to direct one's eyes обратить свой взор to ~ one's steps направляться ~ полный, абсолютный;
direct opposite полная (диаметральная) противоположность opposite: ~ противоположность;
direct (или exact) opposite прямая противоположность ~ pointing амер. воен. прямая наводка ~ прямой;
direct road прямая дорога ~ грам. прямой;
direct speech прямая речь ~ приказывать;
do as you are directed делайте, как вам приказано ~ подсказывать, побуждать, направлять;
duty directs my actions всеми моими поступками руководит чувство долга -
16 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
17 rate
скорость имя существительное:пропорция (proportion, ratio, rate)глагол:тарифицировать (tariff, rate)ставить оценку (rate, grade) -
18 rates
ставки имя существительное:пропорция (proportion, ratio, rate)глагол:тарифицировать (tariff, rate)ставить оценку (rate, grade) -
19 direct
1. прил.1) общ. прямойSyn:2) общ. прямой, открытый, откровенный, правдивый; ясный, недвусмысленный, очевидный, явныйdirect person [question, reply\] — прямой человек [вопрос, ответ\]
Syn:See:direct appeal, direct contempt, direct democracy, direct discrimination б), direct estoppel, direct liability 1) б)3) общ. прямой, непосредственныйdirect ancestor [heir\] — прямой предок [наследник\]
to have a direct interest in smth. — быть непосредственно заинтересованным в чем-л.
He had direct charge of the laboratory. — Лаборатория находилась в его непосредственном подчинении.
Syn:See:direct access, direct action, direct advertiser, direct advertising, direct approach, direct barter, direct bill, direct business, direct buying, direct cause, direct charging, direct communication, direct competitor, direct consequence, direct constraint, direct consumer sales, direct consumption, direct contact, direct control, direct conversion, direct cost, direct costing, direct customer, direct damage, direct damages, direct data entry, direct debit, direct delivery, direct demand, direct deposit, direct descendant, direct discrimination а), direct effect, direct election, direct environment, direct equity investment, direct execution, direct expense, direct export, direct exporting, direct exposure, direct feedback, direct finance, direct financing, direct foreign investment, direct government payments, direct grant, direct heir, direct hour, direct house, direct impact, direct implementation, direct import, direct importing, direct inference, direct influence, direct infringement, direct injury, direct insurance, direct insurer, direct interference, direct investment, direct knowledge, direct labour, direct lease, direct leasing, direct lending, direct letter of credit, direct liability 2) а), direct light, direct loan, direct loss, direct mail, direct mailer, direct mailing, direct maintenance cost, direct man-hours, direct manufacturing expenses, direct marketer, direct marketing, direct material cost, direct materials, direct measure, direct measurement, direct media, direct method, direct motive, direct observation, direct outlays, direct overhead, direct paper, direct participant, direct payment, direct payout, direct payroll costs, direct placement, direct placing, direct plagiarism, direct posting, direct premium earned, direct premium written, direct premiums, direct premiums earned, direct premiums written, direct producer, direct production, direct profitability, direct project cost, direct promotion, direct purchase, direct purchasing, direct questioning, direct quotation, direct reinsurer, direct response, direct restrictions, direct result, direct revelation mechanism, direct rule, direct sale, direct sales, direct sales force, direct selling, direct settlement, direct store delivery, direct suit, direct supervision, direct supervisor, direct tax, direct taxation, direct test of financial balance, direct testing, direct tracing, direct transfer, direct transformation, direct transition, direct utility function, direct vendor delivery, direct viewing, direct violation, direct vote, direct wages, direct worker, direct write-off, direct writer, Direct Health and Medical Insurance Carriers, Direct Life Insurance Carriers, Direct Selling Establishments4) общ. полный, абсолютныйIs not this the direct contrary of what was admitted before? — Не является ли это заявление прямо противоположным сказанному ранее?
Syn:5) лингв. прямойSee:6) мат. прямойа) (отвесный, горизонтальный, перпендикулярный данной плоскости)See:7) астрон. движущийся с запада на восток ( о небесных телах)8) тех. последовательный, постоянный ( главным образом в словосочетаниях)2. нареч.общ. прямо, сразу, непосредственноI shall communicate with you direct. — Я сразу же свяжусь с вами.
His orders have come down to him direct from on high. — Он получил приказ непосредственно сверху.
Syn:3. гл.1) общ. обращаться, адресовать, писать (куда-л.)to direct words [remarks\] to smb. — обратиться к кому-л. со словами [замечаниями\]
Direct to me at Mr. Hipkis's. — Пишите мне на адрес мистера Хипкиса.
Syn:2) упр. руководить, управлять, контролироватьto direct a business [a campaign\] — руководить предприятием [компанией\]
Wisdom is profitable to direct. — Мудрость помогает управлять.
Syn:3) упр. приказывать, указывать; предписывать, давать указания [распоряжения\]as directed — в соответствии с указаниями [с предписанием\]
to direct John to drive to New York — распорядиться, чтобы Джон ехал в Нью-Йорк
The council directed the Chief Fire Officer to prepare a survey of fire precautions in schools. — Совет поручил начальнику пожарной охраны подготовить доклад об уровне пожарной безопасности в школах.
He is directed by his conscience. — Он следует велениям своей совести.
Syn:4) юр. решатьThe judge directed the verdict for the defendant. — Судья решил дело в пользу ответчика.
5) общ. наставлять; давать советы, учить; инструктироватьto direct smb. in matters of diplomacy — быть чьим-л. наставником в вопросах дипломатии
6) иск. дирижироватьSyn:7) иск. ставить (пьесу, спектакль, сцену, мизансцену, фильм)8) общ. направлять (людей, усилия, действия, внимание); побуждать, подсказыватьto direct one's eyes — обратить свой взор (куда-л.)
to direct one's steps — направляться (куда-л.)
to direct one's efforts [energies\] to smth. — отдавать силы [энергию\] чему-л.
They were directed to work at the archives. — Они были направлены на работу в архив.
In love it is heart that directs you. — В любви тебе все подсказывает сердце.
They directed the attacks against the enemy's seaports. — Они направили свои удары на вражеские порты.
Syn:9) общ. указывать дорогуCan you direct me to the nearest railway station? — Не подскажете дорогу к ближайшей железнодорожной станции?
Syn:10) общ., воен. целить(ся), нацеливать(ся), направлятьSyn: -
20 export
1. сущ.1) межд. эк. экспорт, вывоз, экспортирование (вывоз за границу товаров для продажи на внешних рынках и оказание услуг нерезидентам как за рубежом, так и на территории родной страны предоставляющей услуги компании)ATTRIBUTES:
COMBS:
military export — военный экспорт, экспорт военных товаров
export from Japan — экспорт [вывоз\] из Японии
export articles, articles of export — статьи [предметы\] экспорта [вывоза\]
volume of export(s) — объем экспорта (обычно о натуральных единицах: тоннах и т. п.)
Ant:exports of goods, exports of goods and services, exports of services, general exports, invisible export 2), merchandise export 2), net export, special exports, unrequited exports, visible export 2) COMBS: external debt/exports, balance of trade, balance of payments, trade deficit, trade surplus, merchandise deficit, merchandise surplus, services deficit, services surplusSee:capital export, direct export, export of counterrevolution, export of jobs, export of revolution, export of unemployment, indirect export, invisible export 1), merchandise export 1), service export, temporary export, visible export 1) certificate for export, country of export, propensity to export COMBS: Automated Export Reporting Program, debt-for-export swap, debt service-to-exports ratio, debt-to-export ratio, export-biased growth, Export Administration Regulations, Export Assistance Center, Export Enhancement Program, Export-Import Bank, export/import business, export-import company, export-import trade, Export Information System, export-led growth, Export Legal Assistance Network, export management company, export-oriented industrialization, export participation rate, export performance requirement, gold export point, import-export company, import-export trade, Targeted Export Assistance Program, Bank Export Services Act, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property 1) Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property, Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property 1. 1)2) межд. эк., преим. мн. статья [предмет\] экспорта [вывоза\] ( экспортируемый товар или услуга)Sugar and copra are the chief exports. — Сахар и копра являются главными статьями экспорта.
Ant:exports of goods, exports of goods and services, exports of services, general exports, invisible export 2), merchandise export 2), net export, special exports, unrequited exports, visible export 2) COMBS: external debt/exports, balance of trade, balance of payments, trade deficit, trade surplus, merchandise deficit, merchandise surplus, services deficit, services surplusSee:domestic exports, foreign exports, demand for exports, duty on exports, supply of exports, reexport 1. 2)3) мн., межд. эк., стат. объем [стоимость, сумма\] экспорта (стоимость или количество экспортированных товаров; также название разделов в статистической или финансовой отчетности, в которых отражается информация о величине экспорта за период)Balance of trade is the difference between a country’s total imports and exports. — Сальдо торгового баланса определяется как разница между общей суммой импорта и экспорта.
Ant:exports of goods, exports of goods and services, exports of services, general exports, invisible export 2), merchandise export 2), net export, special exports, unrequited exports, visible export 2) COMBS: external debt/exports, balance of trade, balance of payments, trade deficit, trade surplus, merchandise deficit, merchandise surplus, services deficit, services surplusSee:exports of goods, exports of goods and services, exports of services, general exports, invisible export 2), merchandise export 2), net export, special exports, unrequited exports, visible export 2) COMBS: external debt/exports, balance of trade, balance of payments, trade deficit, trade surplus, merchandise deficit, merchandise surplus, services deficit, services surplus4) комп. экспорт, экспортирование (перенос текстовой информации, графических объектов и т. п. из данного файла или программного приложения в другой файл/приложение)Ant:exports of goods, exports of goods and services, exports of services, general exports, invisible export 2), merchandise export 2), net export, special exports, unrequited exports, visible export 2) COMBS: external debt/exports, balance of trade, balance of payments, trade deficit, trade surplus, merchandise deficit, merchandise surplus, services deficit, services surplus2. гл.1) межд. эк. вывозить, экспортировать ( продавать товары за границу)The company exports mainly to the US, Japan, Canada and Asia. — Компания экспортирует преимущественно в США, Японию, Канаду и Азию.
Ant:exportation 2)See:2) комп. экспортировать (переносить информацию из данного файла или программного приложения в другой файл/приложение)Ant:exportation 2)See:exportation 2)3. прил.межд. эк. экспортный, вывозной ( относящийся к экспорту)export policy — экспортная политика, политика в области экспорта
Ant:Automated Export System, District Export Council, export advertising, export agent, export bias, export bill of lading, export bonus, export bounty, export broker, export business, export capacity, export cartel, export clearance, export competition, export concentration, export contract, export control, export credit, export crediting, export declaration, export demand, export department, export disincentives, export distributor, export documents, export duty, export earnings, export elasticity, export entry, export factoring, export finance, export financing, export gold point, export house, export incentives, export industry, export insurance, export invoice, export leasing, export letter of credit, export licence, export licensing, export limitation, export manager, export market, export marketing, export merchant, export multiplier, export permit, export pessimism, export platform, export potential, export price, export prices, export pricing, Export Processing Zone, export producer, export products, export promotion, export propensity, export quota, export rate, export refunds, export regulation, export restitution, export restraints, export restrictions, Export Revolving Line of Credit, export risk, export sales, export specialization, export specie point, export statistics, export subsidization, export subsidy, export supply, export surplus, export tariff, export tax, export trade, export trading company, export transaction, export turnover, Export Yellow PagesSee:Automated Export System, District Export Council, export advertising, export agent, export bias, export bill of lading, export bonus, export bounty, export broker, export business, export capacity, export cartel, export clearance, export competition, export concentration, export contract, export control, export credit, export crediting, export declaration, export demand, export department, export disincentives, export distributor, export documents, export duty, export earnings, export elasticity, export entry, export factoring, export finance, export financing, export gold point, export house, export incentives, export industry, export insurance, export invoice, export leasing, export letter of credit, export licence, export licensing, export limitation, export manager, export market, export marketing, export merchant, export multiplier, export permit, export pessimism, export platform, export potential, export price, export prices, export pricing, Export Processing Zone, export producer, export products, export promotion, export propensity, export quota, export rate, export refunds, export regulation, export restitution, export restraints, export restrictions, Export Revolving Line of Credit, export risk, export sales, export specialization, export specie point, export statistics, export subsidization, export subsidy, export supply, export surplus, export tariff, export tax, export trade, export trading company, export transaction, export turnover, Export Yellow Pages
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экспорт: вывоз (продажа) товаров и услуг за границу, в отличие от операций с национальными покупателями.* * *. . Словарь экономических терминов .* * *вывоз товаров, капиталов или услуг за границу для реализации на внешних рынках
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