TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

tax harmonization [1 record]

Record 1 2011-09-16

English

Subject field(s)
  • Taxation
DEF

Legal term used ... [to describe] a coming together of fiscal legislation as a means of achieving a common economic policy.

OBS

This harmonization is difficult to achieve as fiscal sovereignty is one of the essential elements of national sovereignty and the taxpayers' vote one of the fundamental prerogatives of national parliaments.

OBS

tax law harmonization: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Fiscalité
DEF

Mesures prises par une Administration fiscale dans le but d'aligner les dispositions de ses lois fiscales et leurs modalités d'application sur celles d'une autre législation.

OBS

Ainsi, au Canada, les gouvernements provinciaux tendent à harmoniser leurs lois fiscales avec celles de l'État fédéral pour une plus grande efficience administrative.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

En derecho comunitario, aproximación de legislaciones en materia fiscal como un medio para lograr una política económica común. Esta armonización es difícil de alcanzar, pues la soberanía fiscal es uno de los elementos esenciales de la soberanía nacional y el voto del impuesto una de las prerrogativas fundamentales de los parlamentos nacionales.

OBS

armonización fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Key term(s)
  • armonización impositiva
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