TERMIUM Plus®

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TURNOVER TAX [5 records]

Record 1 2004-03-16

English

Subject field(s)
  • Taxation
DEF

This is an early form of sales tax. It is normally levied as a given percentage of the sales value. It is levied on each occasion that a transaction takes place and the base of the tax includes any tax paid on transactions at previous stages in the production and distribution process.

OBS

The inefficiency of this type of tax has been realized and in recent years many countries have changed over to a value-added tax which does not have these inefficiencies.

French

Domaine(s)
  • Fiscalité
DEF

Impôt général sur la consommation perçu sur la valeur totale du produit à chaque stade de vente.

Spanish

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

Impuesto que se recauda como una proporción del precio de una mercancía en cada venta en la cadena de distribución.

Save record 1

Record 2 2002-05-06

English

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

The import duties (customs duty, import turnover tax, certain excise tax duties) to be levied are based on the customs tariff or excise duty laws.

French

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

Calcul automatique des droits de douane et taxes (droit de douane, taxe sur le chiffre d'affaires à l'importation).

Spanish

Save record 2

Record 3 1995-05-11

English

Subject field(s)
  • Meetings

French

Domaine(s)
  • Réunions

Spanish

Save record 3

Record 4 1976-06-19

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Save record 4

Record 5 1975-03-11

English

Subject field(s)
  • Taxation Law
  • Occupation Names (General)
  • Finance
OBS

turnover tax based on the principle of lump sum payments.

French

Domaine(s)
  • Droit fiscal
  • Désignations des emplois (Généralités)
  • Finances

Spanish

Save record 5

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