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INCIDENCE TAX [6 records]

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.

Save record 1

Record 2 2007-03-19

English

Subject field(s)
  • Taxation
CONT

For reporting compliance, we [Canada Revenue Agency] focus on the small percentage of the population who pose the greatest risk to tax revenue since, in our judgement, incidence of non-compliance is relatively low, although in total it is financially significant.

French

Domaine(s)
  • Fiscalité
CONT

Quant à l'établissement de rapport afférent à l'observation, nous nous [l'Agence du revenu du Canada] sommes penchés sur le faible pourcentage de la population qui présente le plus grand risque associé aux recettes fiscales; bien que, globalement, il y ait un impact sur le plan financier selon nous, l'incidence de l'inobservation est relativement faible.

Spanish

Save record 2

Record 3 2004-10-29

English

Subject field(s)
  • Customs and Excise
Key term(s)
  • tax incidence

French

Domaine(s)
  • Douanes et accise

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
Save record 3

Record 4 1998-08-14

English

Subject field(s)
  • Taxation
DEF

Analysis of the redistributive effects of taxation.

French

Domaine(s)
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 4

Record 5 1994-10-12

English

Subject field(s)
  • Customs and Excise

French

Domaine(s)
  • Douanes et accise
OBS

Source(s) : Lexique douanes/accise, version de 1994.

Spanish

Save record 5

Record 6 1981-01-27

English

Subject field(s)
  • Economics
OBS

The incidence of a tax is its ultimate division of burden, its total effect on prices and other economic magnitudes.

French

Domaine(s)
  • Économique

Spanish

Save record 6

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