TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

[Tax] payable as a result of production, traffic and consumption.  2, record 1, English, - indirect%20tax

Record number: 1, Textual support number: 1 CONT

Provinces are generally limited to direct taxation, while the federal government can assess both direct and indirect taxes.  3, record 1, English, - indirect%20tax

Record number: 1, Textual support number: 1 OBS

[Indirect taxes] are proportional and the rate does not depend upon the personal characteristics of the taxpayer. The most common indirect taxes are those applied to sales, to the consumption of goods considered as special or as a luxury, and to the transfer of immobile goods.  2, record 1, English, - indirect%20tax

Record number: 1, Textual support number: 2 OBS

Compare with "direct tax."  4, record 1, English, - indirect%20tax

Record number: 1, Textual support number: 3 OBS

indirect tax: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 1, English, - indirect%20tax

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Impôt perçu à l'occasion d'un fait, d'un acte, d'une opération concernant la matière imposable.  2, record 1, French, - imp%C3%B4t%20indirect

Record number: 1, Textual support number: 1 CONT

En règle générale, les provinces sont limitées à l'imposition directe, tandis que le gouvernement fédéral peut imposer à la fois des impôts directs et des impôts indirects.  3, record 1, French, - imp%C3%B4t%20indirect

Record number: 1, Textual support number: 1 OBS

Ces impôts, par exemple la taxe sur les ventes, la taxe sur les produits et services, la taxe à la valeur ajoutée, les droits sur les vins et la taxe sur les prestations de services, frappent les objets de consommation le plus souvent lors de leur déplacement ou de leur fourniture.  2, record 1, French, - imp%C3%B4t%20indirect

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Impuesto que grava la producción, el tráfico y el consumo.  2, record 1, Spanish, - impuesto%20indirecto

Record number: 1, Textual support number: 1 OBS

[Los impuestos indirectos] son proporcionales, y su tipo no depende de las características personales del sujeto pasivo. Los impuestos indirectos más usuales son los que actúan sobre las ventas, sobre el valor añadido, sobre el consumo de artículos considerados de lujo o especiales y sobre las transmisiones de bienes inmuebles.  2, record 1, Spanish, - impuesto%20indirecto

Record number: 1, Textual support number: 2 OBS

impuesto indirecto: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 1, Spanish, - impuesto%20indirecto

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Charges on products whose production, consumption(or even elimination) can threaten the environment;(sometimes seen as indirect environmental taxes).  2, record 2, English, - product%20charges

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Characteristic whereby the growth of a variable causes the growth of another but less than proportionately. In a fiscal context, the increase in taxes on basic consumer goods is regressive in that it implies a greater fiscal burden for people in a low income bracket as they have to dedicate a larger proportion of their income to the consumption of those goods. The same would happen if the proportion of indirect taxes on expenses was very high. Practically all fiscal systems are progressive.  1, record 3, English, - regressivity

Record number: 3, Textual support number: 1 OBS

regressivity: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 3, English, - regressivity

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Caractéristique par laquelle la croissance d'une variable provoque la croissance d'une autre à un degré moindre que la proportion. En matière fiscale, une augmentation des impôts sur les biens de consommation de base serait régressive car elle entraînerait une augmentation proportionnelle des impôts aux personnes dont les revenus sont inférieurs puisqu'ils consacrent un pourcentage plus élevé de leurs revenus à la consommation des biens cités. Il en est de même si la proportion des impôts indirects sur les dépenses est élevée. La plupart des systèmes fiscaux sont progressifs.  3, record 3, French, - caract%C3%A8re%20r%C3%A9gressif

Record number: 3, Textual support number: 1 OBS

régressivité : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  4, record 3, French, - caract%C3%A8re%20r%C3%A9gressif

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Característica por la que el crecimiento de una variable causa el crecimiento de otra pero menos que proporcionalmente. En el ámbito fiscal un aumento de los impuestos sobre bienes de consumo básico sería regresivo en cuanto que implicaría aumentar proporcionalmente más la carga fiscal en las personas de menor renta ya que dedican un porcentaje mayor de su renta al consumo de ese tipo de bienes. Lo mismo sucedería si la proporción de impuestos indirectos sobre el gasto fuese muy alta. Prácticamente todos los sistemas fiscales son progresivos.  1, record 3, Spanish, - regresividad

Record number: 3, Textual support number: 1 OBS

regresividad: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 3, Spanish, - regresividad

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

(...) government payments(...) are counted as parts of national income and output(...) [because] they do cover services rendered, they do use up resources and production, and they do provide collective direct or indirect consumption to the citizens of the United States.  1, record 4, English, - indirect%20consumption

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

We shall see later that governmental payments to a postal clerk and stenographer or to a missile and typewriter producer are counted as parts of national income and output. Why? Because they do cover services rendered, they do use up resources and production, and they do provide collective direct or indirect consumption to the citizens of the United States.  2, record 5, English, - direct%20consumption

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Social consumption is indirect, as when governments or non profit groups make expenditures for weapons, roads, or schools.  1, record 6, English, - social%20consumption

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Ensemble de biens et services mis à la disposition des particuliers par le canal des administrations (Sécurité sociale, collectivités publiques).  1, record 6, French, - consommation%20collective

Record 6,  Textual support,  Spanish