Dec 16, 2020 00:55
3 yrs ago
8 viewers *
English term
lump-sum tax
GBK
English to Slovak
Bus/Financial
Finance (general)
Definition from
The Economist:
A tax that is the same amount for everybody, regardless of income or wealth. Some economists argue that this is the most efficient form of TAXATION, as it does not distort incentives and thus it has no DEADWEIGHT COST. This is because each person knows that whatever they do they will have to pay the same amount. It is also cheap to administer, as there is no complex process of measuring each person's INCOME and ASSETS in order to calculate their tax bill.
Example sentences:
The lump-sum tax system is superior if there are no errors in classifying individuals but, when enough mistakes are made, income taxation may be the preferred system. (Science Direct)
Iowa lump-sum tax applies only if federal form 4972 was used to compute the federal tax on any portion of the lump-sum distribution. (Iowa Department of Revenue)
The lump-sum tax is calculated upon the annual expenses borne by the applicant individual considering his or her standard of living, as well as by those people he or she takes care of. These expenses represent the taxable base for the computation of the tax due. (modaq)
Proposed translations
(Slovak)
| 5 +2 | paušálna daň |
Kristína Stupárková
|
Change log
Nov 30, 2020 20:25: changed "Kudoz queue" from "In queue" to "Public"
Dec 16, 2020 00:55: changed "Stage" from "Preparation" to "Submission"
Dec 19, 2020 01:55: changed "Stage" from "Submission" to "Selection"
Dec 26, 2020 01:57:
Jan 15, 2021 01:56:
Feb 14, 2021 01:57:
Mar 11, 2021 06:54: changed "Stage" from "Selection" to "Completion"
Proposed translations
+2
5 hrs
Kristína Stupárková
educated and experienced
Native in: Slovak
Works in: English to Slovak, Russian to Slovak, Czech to Slovak
Related KudoZ points
:
4
Selected
paušálna daň
Definition from
Ekonomické právne informácie :
Zákon č. 366/1999 Z. z. o daniach z príjmov v znení neskorších predpisov zaviedol osobitný spôsob zdaňovania príjmov daňovníkov prevádzkujúcich niektoré činnosti tzv. paušálnu daň. Systém paušálnej dane bol vyjadrením vôle zákonodarcu vymedzenej cieľovej skupine daňovníkov minimalizovať administratívu viažucu sa k vedeniu účtovníctva, ako aj k určeniu daňovej povinnosti na dani z príjmov.
Example sentences:
Daňovník, ktorý má príjmy podľa § 7 ods. 1 písm. b) z činností uvedených v prílohe č. 1 a príjmy z výroby predmetov, ktoré sú výsledkom jeho tvorivej činnosti,71) sa môže rozhodnúť pre osobitný spôsob zdaňovania a platenia dane (ďalej len „paušálna daň“) z týchto príjmov na bežné zdaňovacie obdobie. (Zákon o daniach z príjmov 366/1999 Z. )
Sadzba paušálnej dane z príjmov zaokrúhlených na celé koruny nadol je... (Zákon o daniach z príjmov 366/1999 Z. )
4 KudoZ points awarded for this answer.
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