TERMIUM Plus®

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

FISCAL IMPACT [1 record]

Record 1 2007-07-16

English

Subject field(s)
  • Taxation
DEF

The place, locations or stage of operations on which the effect of a tax falls.

CONT

If the net result of a manufacturer' excise tax is to raise the prices of the goods manufactured, the incidence of the tax is said to be on the purchase of the goods, or on the purchaser.

OBS

Not to be confused with "tax burden".

French

Domaine(s)
  • Fiscalité
DEF

Détermination de la personne ou du groupe social qui supporte finalement un impôt.

CONT

Le problème de l'incidence de l'impôt consiste à distinguer le contribuable de droit et le contribuable de fait, à écarter l'apparence pour tenter de découvrir la réalité

Spanish

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

La persona o la institución sobre la que, en última instancia, recae el pago del impuesto.

CONT

Por ejemplo, un impuesto indirecto eleva el precio de una mercancía, pero eso no perjudica solamente al consumidor. Se reducirán las compras, y disminuirán las rentas de los detallistas. La incidencia del impuesto la comparten el consumidor y el detallista.

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