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1 tax system
Finthe system of taxation adopted by a country -
2 classical system of corporation tax
Fina system in which companies and their owners are liable for corporation tax as separate entities. A company’s taxed income is therefore paid out to shareholders who are in turn taxed again. This system operates in the United States and the Netherlands. It was replaced in the United Kingdom in 1973 by an imputation system.The ultimate business dictionary > classical system of corporation tax
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3 imputation system
Fina system in which recipients of dividends gain tax advantage for taxes paid by the company that paid the dividends -
4 prescribed payments system
(ANZ) Fina system under which employers are obliged to deduct a certain amount of tax from cash payments made to casual workers. The system was introduced in Australia in 1983.The ultimate business dictionary > prescribed payments system
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5 tributario
adj.tributary, tax-related, tax, feudatory.m.1 taxpayer.2 tributary, stream that flows into a larger river.* * *► adjetivo1 tributary, tax► nombre masculino,nombre femenino1 taxpayer\sistema tributario tax system* * *1. ADJ1) (Geog, Pol) tributary antes de s2) (Econ) tax, taxation antes de s2.SM tributary* * *I- ria adjetivo1) (Fisco) tax (before n)2) < río> tributary (before n)IImasculino tributary* * *= tax-based.Ex. This approach should be refined and combined with a CV survey method focused on tax-based valuations of the library as a whole.----* desgravación tributaria = tax abatement.* extracto tributario = tax statement, income tax statement.* ley tributaria = tax bill.* * *I- ria adjetivo1) (Fisco) tax (before n)2) < río> tributary (before n)IImasculino tributary* * *= tax-based.Ex: This approach should be refined and combined with a CV survey method focused on tax-based valuations of the library as a whole.
* desgravación tributaria = tax abatement.* extracto tributario = tax statement, income tax statement.* ley tributaria = tax bill.* * *el sistema tributario the tax systemB ‹río› tributary ( before n)tributary* * *
tributario,-a
I adjetivo
1 (del río) tributary
2 (impositivo) pertaining to tax
el sistema tributario/la agencia tributaria, tax system
II sustantivo masculino y femenino taxpayer
' tributario' also found in these entries:
Spanish:
tributaria
English:
tax system
- taxation
- tributary
* * *tributario, -a♦ adjtax;sistema tributario tax system;derecho tributario tax law♦ nm,ftaxpayer♦ nm[río] tributary* * *I adj1 COM tax atr ;derecho/sistema tributario tax law/system2 GEOG tributary atrII m tributary* * *tributario, - ria adj: taxevasión tributaria: tax evasiontributario nm: tributary -
6 эта налоговая система поощряет ранний брак
Универсальный русско-английский словарь > эта налоговая система поощряет ранний брак
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7 atrasado
adj.1 late, behind-time, behind schedule, behind the times.2 backward.past part.past participle of spanish verb: atrasar.* * *1→ link=atrasar atrasar► adjetivo1 (desfasado) outdated2 (pago) overdue3 (reloj) slow* * *(f. - atrasada)adj.1) backward2) late3) overdue4) slow* * *1. ADJ1) (=con retraso) late, behind, behind time; [pago] overdue; [número de revista etc] back antes de sandar o estar atrasado — [reloj] to be slow
estar un poco atrasado — [persona] to be a bit behind
2)estar atrasado — CAm * (=sin dinero) to be broke *
3) [país] backward; [alumno etc] slow, backward2.SM* * *- da adjetivo1)a) [estar] < reloj> slowel tren llegó/salió atrasado — (AmL) the train arrived/left late
apúrate que voy atrasado — (AmL) hurry up, I'm late
2) (acumulado, pasado)3)a) (anticuado, desfasado) <ideas/persona> old-fashionedb) <país/pueblo> backward* * *= backward, backwater, belated, backwards.Ex. There are no entries under the terms backward, Deficient, Handicapped, Mental deficiency, Mentally deficient despite the fact that Class JGJ is devoted to the teaching of Deficient, Handicapped, etc.Ex. When he was younger he really turned the library around, from a backwater, two-bit operation to the respected institution it is today.Ex. References to Bulgarian authors abroad are limited and belated.Ex. Besides, basing our future course on 'observations in our present-day libraries' is a little backwards.----* estar atrasado en el pago = be in arrears.* ir muy atrasado = be way behind schedule.* muy atrasado = in the backwoods.* * *- da adjetivo1)a) [estar] < reloj> slowel tren llegó/salió atrasado — (AmL) the train arrived/left late
apúrate que voy atrasado — (AmL) hurry up, I'm late
2) (acumulado, pasado)3)a) (anticuado, desfasado) <ideas/persona> old-fashionedb) <país/pueblo> backward* * *= backward, backwater, belated, backwards.Ex: There are no entries under the terms backward, Deficient, Handicapped, Mental deficiency, Mentally deficient despite the fact that Class JGJ is devoted to the teaching of Deficient, Handicapped, etc.
Ex: When he was younger he really turned the library around, from a backwater, two-bit operation to the respected institution it is today.Ex: References to Bulgarian authors abroad are limited and belated.Ex: Besides, basing our future course on 'observations in our present-day libraries' is a little backwards.* estar atrasado en el pago = be in arrears.* ir muy atrasado = be way behind schedule.* muy atrasado = in the backwoods.* * *atrasado -daA1 [ ESTAR] ‹reloj› slowtienes el reloj atrasado your watch is slow2(con respecto a lo esperado): estar atrasado to be behindestamos atrasados en el pago del alquiler we're behind o in arrears with the rentestá muy atrasado en los estudios he's really behind in his studies¿que no lo sabías? estás atrasado de noticias didn't you know? where've you been hiding? o you're behind the times ( colloq)el proyecto está atrasado the project is behind schedule¿todavía no camina? está muy atrasado para su edad isn't he walking yet? he's very slow for his ageel tren llegó/salió atrasado ( AmL); the train arrived/left late, the train was late arriving/leavingno llegues atrasado ( AmL); don't be lateB(acumulado, pasado): tengo mucho sueño atrasado I have a lot of sleep to catch up ontodas las cuotas atrasadas all outstanding paymentsnúmeros atrasados de la publicación back numbers of the publicationC1 (anticuado, desfasado) ‹ideas› old-fashionedson muy atrasados they're very old-fashioned, they're way behind the times ( colloq)2 ‹país/pueblo› backwardtodavía estamos muy atrasados con respecto a otros países we're still very backward in comparison to other countries* * *
Del verbo atrasar: ( conjugate atrasar)
atrasado es:
el participio
Multiple Entries:
atrasado
atrasar
atrasado◊ -da adjetivo
1
b) ( con respecto a lo esperado):
el proyecto está atrasado the project is behind schedule;
el tren llegó/salió atrasado (AmL) the train arrived/left late;
apúrate que voy atrasado (AmL) hurry up, I'm late
2 (acumulado, pasado):
tengo trabajo atrasado I'm behind with my work;
todas las cuotas atrasadas all outstanding payments;
un ejemplar atrasado a back number o issue
3
atrasar ( conjugate atrasar) verbo transitivo
verbo intransitivo [ reloj] to lose time
atrasarse verbo pronominal
1
[ persona] to be late
2
atrasado,-a adjetivo
1 (un pago) overdue
(un reloj) slow
(un país, una región) backward
(un número, un fascículo) back number
2 (rezagado) va atrasado en los estudios, he is behind in his studies
atrasar
I verbo transitivo to put back
II vi (un reloj) to be slow
' atrasado' also found in these entries:
Spanish:
atrasada
- número
- atrasar
English:
back
- backlog
- behind
- overdue
- slow
- arrears
- backward
- late
- schedule
* * *atrasado, -a adj1. [en el tiempo] delayed;vamos atrasados en este proyecto we're behind schedule on this project;tengo mucho trabajo atrasado I've got a big backlog of work;va muy atrasado en los estudios he's very behind with his studies;número atrasado back number;Amllegó atrasado he arrived late;Ammi vuelo salió atrasado my flight was delayed, my flight departed late2. [reloj] slow;mi reloj va atrasado my watch is slow;llevas el reloj atrasado your watch is slow3. [pago] overdue, late4. [en evolución, capacidad] backward;las regiones más atrasadas del país the most backward regions of the country* * *adjwith)2 reloj slow;ir atrasado be slow3 pueblo backward* * *atrasado, -da adj1) : late, overdue2) : backwards3) : old-fashioned4) : slow (of a clock or watch)* * *atrasado adj1. (reloj) slow2. (país) backward -
8 plat
plat, plate [pla, plat]1. adjectivea. flatb. [style] dullc. ( = obséquieux) il nous a fait ses plus plates excuses he made the humblest of apologies to us2. masculine nounb. ( = partie plate) flat (part) ; [de main] flat► à plat• remise à plat [de dossier, problème, situation] thorough review• tomber à plat [remarque, plaisanterie] to fall flat3. compounds• quel est le plat du jour ? what's today's special? ► plat de résistance main course ; (figurative) pièce de résistance* * *
1.
plate pla, plat adjectif1) ( sans relief) [fond, surface, pays] flat; [mer] smoothêtre plate, avoir la poitrine plate — to be flat-chested
2) ( peu profond) [chapeau, caillou, paquet] flat; [bateau] flat-bottomed; [montre, briquet] slimline; [cheveux] limp3) ( sans talon) [chaussure] flat4) fig [goût] bland; [vin] insipid; [style, description] lifeless; [traduction] flat; [texte] dull
2.
nom masculin1) (pour cuire, servir) dish2) ( aliments servis) dish3) ( partie d'un repas) course4) ( partie plate)5) ( terrain plat) flat ground
3.
à plat locution adverbiale1) ( horizontalement)poser or mettre quelque chose à plat — to lay something down flat
à plat ventre — lit flat on one's stomach
se mettre à plat ventre devant quelqu'un — fig to grovel in front of somebody
tomber à plat — [plaisanterie] to fall flat
2) ( hors d'usage)à plat — [pneu] flat; [batterie] flat GB, dead
3) (colloq) ( sans énergie)être à plat — [personne] to be run down
4) ( en ordre)mettre à plat — to review [something] from scratch [comptes, dossier]
•Phrasal Verbs:••faire un plat — (colloq) ( en natation) to do a belly flop (colloq)
faire du plat à quelqu'un — (colloq) to chat somebody up (colloq) GB, to come on to somebody (colloq)
mettre les petits plats dans les grands — (colloq) to go to town on a meal (colloq)
mettre les pieds dans le plat — (colloq) to put one's foot in it
faire tout un plat de quelque chose — (colloq) to make a big deal about something
* * *pla, at plat, -e1. adj1) (surface, relief) flat2) (= ennuyeux) (personne, livre) dull3) (= fade) (vin) flat-tasting2. nm1) (= récipient) dish2) CUISINE (= mets) dish3) (= partie plate) flat partà plat (pneu, batterie) — flat, (= fatigué) dead beat, tired out
* * *A adj1 ( sans relief) [fond, surface, pays, terrain] flat; [mer] smooth; un terrain parfaitement plat a perfectly flat plot of land; être plate, avoir la poitrine plate to be flat-chested; électroencéphalogramme plat electroencephalograph showing a flat trace;2 ( peu profond) [chapeau] flat; [bateau, embarcation] flat-bottomed; ( sans épaisseur) [caillou, paquet] flat; [montre, calculatrice, briquet] slimline; [cheveux] limp;4 ( fade) [saveur, goût] bland; [vin] insipid; ( sans caractère) [style, description] lifeless; [traduction] flat; [texte, discours] dull;5 ( humble) faire de plates excuses à qn to apologize abjectly to sb.B nm1 (pour cuire, servir) dish; plat de porcelaine/d'argent china/silver dish;2 ( aliments servis) dish; plat froid/chaud cold/hot dish; un plat de spaghetti/viande a dish of spaghetti/meat; un bon petit plat a tasty dish; ⇒ vengeance;3 ( partie d'un repas) course; plusieurs plats au choix a choice of several courses;4 ( partie plate) le plat de la main the flat of one's hand; le plat d'un couteau the flat of a knife;5 ( terrain plat) flat ground; courir sur du plat to run on the flat.C plate nf1 Naut flat-bottomed boat;2 Hist piece of plate armourGB.D à plat loc adv1 ( horizontalement) [mains, pieds] flat; poser or mettre qch à plat to lay sth down flat; pose les livres à plat sur mon bureau lay the books down flat on my desk; dormir à plat to sleep without a pillow; à plat ventre lit flat on one's stomach; dormir à plat ventre to sleep flat on one's stomach; se mettre à plat ventre devant qn fig to grovel in front of sb; tomber à plat [plaisanterie, remarque] to fall flat;3 ○( sans énergie) être à plat [personne] to be run down; sa maladie l'a mis à plat his illness really took it out of him○;4 ( en ordre) mettre/remettre qch à plat [comptes, activité, dossier] to review sth from scratch; une mise à plat du système fiscal est envisagée a complete review of the tax system is planned.plat de côtes top rib of beef; plat cuisiné Comm ready-cooked meal; ( chez soi) dish that takes time and trouble; plat du jour today's special, dish of the day; plat à légumes vegetable dish; plat de nouilles○ pej drip○ péj; plat à poisson serving dish for fish; plat de résistance Culin main course; fig main item; plat à tarte pie dish; plates côtes Culin top rib ¢ of beef.faire un plat○ ( en natation) to do a belly flop○; faire du plat à qn○ to chat sb up○ GB, to come on to sb○; mettre les petits plats dans les grands○ to go to town on a meal○; mettre les pieds dans le plat○ to put one's foot in it; faire tout un plat de qch○ to make a song and dance about sth○ GB, to make a big deal about sth.I3. [non saillant] flatelle est plate comme une planche à pain ou comme une limande (familier) she's (as) flat as a board ou pancake4. [non épais - montre, calculatrice] slimline5. [sans hauteur - casquette] flatchaussures plates ou à talons plats flat shoes[sans saveur - vin] insipid9. LITTÉRATURE → link=rime rime————————nom masculin1. [partie plate] flat (part)le plat de la main/d'une épée the flat of the hand/a sword2. [lieu plan]sur le plat on the flat ou levelÉQUITATION [course] flat race3. (familier) [plongeon] belly-flop4. (familier & locution)5. [de bœuf]6. IMPRIMERIE————————plate nom féminin————————à plat locution adjectivale1. (familier) [fatigué] (all) washed out2. (familier) [déprimé] down3. [pneu, batterie, pile] flat————————à plat locution adverbiale1. [horizontalement] flata. [robe] to unpick (and lay out the pieces)b. [projet, problème] to examine from all anglestomber à plat [plaisanterie] to fall flat2. [rouler] with a flat (tyre)————————à plat ventre locution adverbialeface down ou downwardsa. [après avoir été allongé] to flop over onto one's stomachb. [après avoir été debout] to lie face downwardsII[pla] nom masculin1. [contenant] dishplat ovale/à poisson oval/fish dish2. [préparation culinaire] dishplat cuisiné precooked ou ready-cooked dishle plat du jour the dish of the day, today's specialun plat en sauce a dish cooked ou made with a sauce3. [partie du menu] coursele plat principal ou de résistance the main course ou dishfaire (tout) un plat de quelque chose (familier) to make a big deal out of ou a g reat fuss about something -
9 schorze|nie
n 1. Med. (dolegliwość) disease, condition- schorzenia alergiczne/reumatyczne allergic/rheumatic conditions- schorzenie serca wymagające hospitalizacji a heart condition requiring hospitalization- cierpieć na schorzenia nerek/wątroby to suffer from kidney/liver diseases a. disorders2. zw. pl książk., przen. deficiency, inadequacy, ill zw. pl- schorzenia systemu podatkowego deficiencies of the tax system- schorzenia wymiaru sprawiedliwości inadequacies of the system of justice- □ schorzenia organiczne Med. organic diseasesThe New English-Polish, Polish-English Kościuszko foundation dictionary > schorze|nie
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10 vericuetos
SMPL1) (=terreno escarpado) rough track [sing]2) (=complejidades)* * ** * ** * *1 (terreno abrupto) rough terrain2 (vueltas) twists and turns (pl)todos los vericuetos del barrio all the little twisting alleys of the districtlos vericuetos de la vida the complications of life* * *mpl camino rough track sg ; figtwists and turns -
11 wa|da
f 1. (słabość) fault, flaw; (ujemna cecha) vice- on ma wiele wad, a najgorszą jest niecierpliwość he has many faults and the worst of them is impatience- nie dostrzegał wad swojego jedynego syna he was blind to a. overlooked the faults of his only son2. (w przedmiotach, urządzeniach, produkcji) (negatywna cecha) flaw; (usterka) fault; (niekorzystna cecha) drawback- samochód z wadami konstrukcyjnymi a car with faults in the design a. with design faults- podstawowe wady systemu podatkowego crucial flaws in the tax system- wady produkcyjne manufacturing flaws- towar z wadami sprzedawany jest po obniżonej cenie imperfect merchandise is sold at a discount3. Med. (nieprawidłowość) defect- wada dziedziczna/wrodzona an inherited/inborn defect- wady słuchu/wzroku hearing/sight defects- □ wada mitralna Med. mitral insufficiency, mitral incompetence- wada postawy Med. (abnormal) spinal curvature, abnormal curvature of the spine- wada rozwojowa Med. birth defect- wada serca Med. heart defect- wrodzona wada serca congenital heart defect- wada wymowy Med. speech defect, (speech) impedimentThe New English-Polish, Polish-English Kościuszko foundation dictionary > wa|da
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12 informal economy
Econthe economy that runs in parallel to the formal economy but outside the reach of the tax system, most transactions being paid for in cash or goods -
13 Transparenz der Bilanz
Transparenz der Bilanz
transparency in business practices;
• Transparenz der Märkte market transparency;
• Transparenz des Steuersystems transparency of the tax system;
• Transparenz der Preise begünstigen to encourage price transparency. -
14 Transparenz des Steuersystems
Transparenz des Steuersystems
transparency of the tax systemBusiness german-english dictionary > Transparenz des Steuersystems
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15 пересмотр системы налогообложения
Русско-английский политический словарь > пересмотр системы налогообложения
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16 reorganizacyjn|y
adj. [projekty, wnioski, okres] reorganizational- plan reorganizacyjny systemu podatkowego a plan for reorganizing taxation a. the tax systemThe New English-Polish, Polish-English Kościuszko foundation dictionary > reorganizacyjn|y
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17 fiscale
tax, fiscal* * *fiscale agg.1 fiscal; tax (attr.); revenue (attr.): drenaggio fiscale, fiscal drag; imposizione fiscale, taxation; esenzione fiscale, tax exemption; evasione fiscale, tax evasion; ricevuta fiscale, receipt for fiscal purposes (o receipted bill); scontrino fiscale, receipt note for fiscal purposes; codice fiscale, fiscal (o taxpayer's) code (number); gettito fiscale, fiscal proceeds; onere fiscale, tax burden; regime fiscale, tax system; ritenuta fiscale, withholding tax (o deduction from taxes); la politica fiscale del governo, the government's fiscal policy; a sco- po fiscale, for purposes of revenue (o for tax purposes o for fiscal purposes); anno, esercizio fiscale, fiscal year; autorità fiscali, revenue authorities // domicilio fiscale, fiscal domicile // medico fiscale, doctor responsible for checking employees on sick leave // (dir.) avvocato fiscale, tax lawyer; accusing officer; (st.) fiscal2 ( rigido) rigorous; strict; inquisitorial, unbending: non essere così fiscale coi tuoi dipendenti!, don't be so strict with your employees!* * *[fis'kale]1) econ. fiscalesenzione fiscale — tax exemption o immunity
2) fig. (intransigente) rigid, strict, unbending* * *fiscale/fis'kale/2 fig. (intransigente) rigid, strict, unbending. -
18 налоговая система
налоговая система
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]
налоговая система
Система государственных институтов (законов, правил, учреждений), а также общественных традиций и установок, целью функционирования которой является сбор денежных средств для наполнения государственных (федерального и региональных) бюджетов и бюджетов органов местного самоуправления. Включает следующие основные элементы: совокупность налогов, способы уплаты и методы формирования налогов, порядок введения, изменения и отмены налогов, налоговых льгот, формы осуществления налогового контроля. Основные принципы налоговой системы РФ определены Конституцией страны. В современном виде, соответствующем условиям рыночной экономики, она существует с января 1992 года, когда вступили в действие законы о налогах, принятые в ноябре-декабре 1991 года и среди них – базовый Закон «Об основах налоговой системы в Российской федерации». Впследствии, начиная с 1999 года (этот процесс не завершен), частями вводился Налоговый кодекс РФ, задачей которого является упорядочение налоговой системы, ее унификация и приведение в соответствие с изменившимися экономическими условиями. В настоящее время, как и в других рыночных странах, российская налоговая система включает прямые налоги — налоги на доходы физических и юридических лиц (подоходный налог в первом случае и налог на прибыль, налог на добычу полезных ископаемых и ряд других во втором), взносы в фонды социального страхования, и косвенные налоги — на товары и услуги, а также некоторые другие. Налоговая система – один из основных элементов бюджетного федерализма (налоги делятся на федеральные, региональные и местные). Она не только обеспечивает содержание органов власти, но является важным инструментом регулирования экономики, от нее во многом зависят темпы экономического роста. Ее главным недостатком, затрудняющим выполнение этой задачи, является в настоящее время неусточивость, частые изменения условий налогообложения, а также чрезвычайная сложность. Между тем, любой инвестор, вкладывая деньги, должен знать, каковы будут эти условия много лет спустя, иначе он откажется от инвестиций. Второй недостаток – то, что В.Путин однажды назвал «налоговым терроризмом» — коррупция, поразившая в последние годы налоговую службу. Иные ее чиновники набрели на истинно золотую жилу: если насчитать фирме задолженность на пару миллиардов – фирма никаких миллионов не пожалеет, чтобы откупиться. И такие примеры известны. Что же касается обвинений в недоплате налогов за прошлые годы, если такое случается, можно дать простой рецепт. Здесь должны нести ответственность обе стороны: и компании, укрывшие облагаемые доходы, и налоговые чиновники, плохо проверивщшие налоговые декларации. Если принять такой порядок, « террор» быстро прекратится. См. также: Адвалорный налог, Водный налог, Возврат налогов, Доналоговая прибыль, Задолженность по налогам к оплате, Земельный налог, налог на землю, Идентификационный номер налогоплательщика, Инвестиционный налоговый кредит, Инфляционный налог, Компенсация налогов, Косвенные налоги, Лаффера кривая, Местные налоги, Минимизация налогообложения, налог, Налог, Налог на вмененный доход, Налог на добавленную стоимость (НДС), Налог на добычу полезных ископаемых (НДПИ), Налог на доходы физических лиц, Налог на землю( земельный налог), Налог на имущество организаций, Налог на имущество физических лиц, Налог на прибыль организаций, Налог на ценные бумаги, Налог с оборота, Налоги, Налоговая амнистия, Налоговая база, Налогая временная разница, Налоговая декларация, Налоговая документация, Налоговая защита,Налоговая ставка, Налоговая шкала, Налоговое обязательство, Налого Налоговое планирование, Налоговое регулирование, Налоговое убежище («Налоговая гавань»), Налоговые каникулы, Налоговые льготы, Налоговые сертификаты, Налоговый вычет, Налоговый иммунитет, Налоговый кредит, Налоговый период, Налоговый расход (налоговое возмещение), Налоговый риск, Налоговый убыток, Налоговый учет, Налоговый щит, Налогооблагаемая прибыль, Налогооблагаемая стоимость имущества, Налогоплательщики Фискальные доходы, Фискальнавя политика
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tax system
A co-ordinated body of methods or plan of procedures for levying compulsory charges for the purpose of raising revenue. (Source: ISEP / EFP)
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Русско-английский словарь нормативно-технической терминологии > налоговая система
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19 studio di settore
system for calculating the presumed income of particular categories of taxpayers, used by the tax authorities to combat tax evasion1) (progettazione) project -
20 studio di settore
system for calculating the presumed income of particular categories of taxpayers, used by the tax authorities to combat tax evasion1) (progettazione) project
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