TERMIUM Plus®

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GENERAL ADDITIONAL TAX [2 records]

Record 1 2023-09-29

English

Subject field(s)
  • Sociology of Work
  • Working Practices and Conditions
  • Education
CONT

The guide is intended to provide a general overview of systemic barriers that exist in the research ecosystem and suggest best practices to foster proactive considerations of EDI [equity, diversion and inclusion] in research by principal investigators and their team members. [One practice is to include] measures to avoid the "equity tax. "(This is when members of underrepresented groups face greater workloads and are not compensated or recognized for this additional work and pressure on their time.)

French

Domaine(s)
  • Sociologie du travail
  • Régimes et conditions de travail
  • Pédagogie
CONT

[Le guide] donne un aperçu général des obstacles systémiques dans l'écosystème de la recherche et suggère des pratiques exemplaires favorisant la considération proactive de l'équité, de la diversité et de l'inclusion en recherche par les chercheurs principaux et les membres de leur équipe. [Une pratique est d'inclure] des mesures pour éviter la «taxe de l'équité» (phénomène par lequel des groupes sous-représentés voient leurs responsabilités augmenter sans dédommagement ni reconnaissance pour le travail et la pression supplémentaires).

Spanish

Save record 1

Record 2 2007-03-28

English

Subject field(s)
  • Taxation
  • Foreign Trade
  • Customs and Excise
CONT

In general, collection of taxes can be instituted through the following methods, whether or not in combination :-withholding of tax by the payor of income to a taxpayer and subsequent payment of tax to the administration;-provisional(advance) payment by a taxpayer during a tax year in which an estimated income tax payment based on the annual income of or tax paid in the previous year must be made to the Treasury;-self-assessment payment by the taxpayer on the due date, after or simultaneously with the filing of the tax return; under a self-assessment system, the taxpayer himself calculates the tax due after deduction of withholding taxes and advance payments or, in the case of VAT, the input tax paid, and he transfers the amount of tax due;-additional payments of tax based on a final tax assessment by the tax administration after investigation or examination of the filed tax return;-payment of tax after a notice of assessment.

OBS

Related term: levying (of duties).

French

Domaine(s)
  • Fiscalité
  • Commerce extérieur
  • Douanes et accise
DEF

Ensemble des opérations menées par les autorités fiscales dans le but de percevoir des impôts, intérêts et pénalités dûs par les contribuables.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Comercio exterior
  • Aduana e impuestos internos
DEF

Proceso efectivo mediante el cual las autoridades tributarias cobran por concepto del pago de impuestos a los contribuyentes y causantes.

CONT

La recaudación comporta unos ciertos costes, que han de tenerse en cuenta para calcular el neto de la misma; [...]

Save record 2

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