TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The reduction of a person's tax liability to the lowest possible level through illegal means for example, by failing to report income or by understating income, by falsifying expenses and deductions so that they are overstated, or by claiming false status.  4, record 1, English, - tax%20evasion

Record number: 1, Textual support number: 1 OBS

According to two experts at Revenue Canada Taxation, the term "tax dodging" can be used as a synonym of both "tax evasion" and "tax avoidance", depending on the context.  5, record 1, English, - tax%20evasion

Record number: 1, Textual support number: 2 OBS

Compare with "tax avoidance".  6, record 1, English, - tax%20evasion

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Agissements par lesquels un contribuable se soustrait de façon illégale aux impôts qu'il doit normalement payer, par des subterfuges ou autres dérogations à la loi.  3, record 1, French, - fraude%20fiscale

Record number: 1, Textual support number: 1 OBS

Au Canada le terme «évasion fiscale» est employé comme équivalent de «tax evasion» uniquement dans la Loi de l'impôt sur le revenu. Dans tous les autres cas, «tax evasion» a comme équivalent «fraude fiscale». Le terme «évasion fiscale» a comme équivalent «tax avoidance» sauf dans la Loi de l'impôt sur le revenu canadienne, où «tax avoidance» se rend par «évitement fiscal».  4, record 1, French, - fraude%20fiscale

Record number: 1, Textual support number: 2 OBS

En France et en Belgique, l'«évasion fiscale» couvre l'ensemble des procédés licites ou illicites qu'un contribuable peut utiliser pour diminuer sa charge fiscale.  3, record 1, French, - fraude%20fiscale

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Defraudación a la Hacienda Pública a través de la ocultación de ingresos, simulación o exageración de gastos deducibles, aplicación de desgravaciones y subvenciones injustificables, etc.  4, record 1, Spanish, - evasi%C3%B3n%20fiscal

Record number: 1, Textual support number: 1 CONT

La evasión fiscal es práctica generalizada en la economía sumergida.  4, record 1, Spanish, - evasi%C3%B3n%20fiscal

Record number: 1, Textual support number: 1 OBS

El término "evasión fiscal" se utiliza independientemente si la evasión es legal o ilegal.  5, record 1, Spanish, - evasi%C3%B3n%20fiscal

Record number: 1, Textual support number: 2 OBS

evasión fiscal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  5, record 1, Spanish, - evasi%C3%B3n%20fiscal

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The shadow, hidden, subterranean, irregular economy where goods and services - some legal, some illegal - are produced but not reported.  6, record 2, English, - underground%20economy

Record number: 2, Textual support number: 1 CONT

... taxes assessed as a result of targeting the underground economy ...  7, record 2, English, - underground%20economy

Record number: 2, Textual support number: 1 OBS

A lesser black market.  2, record 2, English, - underground%20economy

Record number: 2, Textual support number: 2 OBS

underground economy: term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.  8, record 2, English, - underground%20economy

Record number: 2, Textual support number: 3 OBS

underground economy; grey economy; black economy: terms extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  8, record 2, English, - underground%20economy

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Ensemble constitué par les activités domestiques, la petite production directement autoconsommée, l'entraide familiale, les services de voisinage, le troc et le travail noir sous toutes ses formes.  3, record 2, French, - %C3%A9conomie%20souterraine

Record number: 2, Textual support number: 1 CONT

[...] impôts payés par suite du ciblage de l'économie clandestine [...]  4, record 2, French, - %C3%A9conomie%20souterraine

Record number: 2, Textual support number: 1 OBS

économie clandestine : terme en usage à Revenu Canada [maintenant l'Agence du revenu du Canada].  5, record 2, French, - %C3%A9conomie%20souterraine

Record number: 2, Textual support number: 2 OBS

économie clandestine : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  5, record 2, French, - %C3%A9conomie%20souterraine

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

... parte de la actividad económica ... que no entra en los circuitos estadísticos y fiscales. Las causas de ello son, fundamentalmente, el propósito de eludir la presión fiscal, la seguridad social, las reglamentaciones laborales, etc...  2, record 2, Spanish, - econom%C3%ADa%20sumergida

Record number: 2, Textual support number: 1 OBS

economía sumergida : término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 2, Spanish, - econom%C3%ADa%20sumergida

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

... there could be important implications for anti-laundering efforts, which have typically focused on criminal activity at the point at which the proceeds enter the aboveground economy.  2, record 3, English, - aboveground%20economy

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Si le blanchiment de l'argent a gagné le marché parallèle, cela pourrait avoir des conséquences importantes pour la lutte contre le blanchiment de l'argent, qui a toujours visé les activités criminelles au moment où les bénéfices refont surface dans l'économie légale.  1, record 3, French, - %C3%A9conomie%20l%C3%A9gale

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 CONT

... tendría notables consecuencias para la lucha contra el blanqueo, que tradicionalmente se ha concentrado en la actividad delictiva en el punto en que las ganancias afloran a la economía no sumergida.  1, record 3, Spanish, - econom%C3%ADa%20no%20sumergida