TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EQUIDAD FISCAL [2 records]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- horizontal equity
1, record 1, English, horizontal%20equity
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The equitable tax treatment of persons with the same level of income or capital but who differ in other relevant respects. 2, record 1, English, - horizontal%20equity
Record number: 1, Textual support number: 1 CONT
One of the basic criteria of a good tax system is that individuals with the same income should pay the same amount of tax. This criterion is often referred to as horizontal equity. As a result of tax expenditures, however, individuals with the same income may pay widely differing amounts of tax. 3, record 1, English, - horizontal%20equity
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- équité horizontale
1, record 1, French, %C3%A9quit%C3%A9%20horizontale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
L'équité du régime fiscal appréciée au regard de personnes disposant de revenus et de patrimoines de montants semblables, mais dont la situation diffère sous d'autres aspects. 2, record 1, French, - %C3%A9quit%C3%A9%20horizontale
Record number: 1, Textual support number: 1 CONT
À revenu égal, impôt égal : ce principe, qui exprime la notion dite d'«équité horizontale», est une exigence fondamentale de tout bon régime fiscal. Or, les dépenses fiscales font que deux personnes ayant le même revenu peuvent payer des impôts extrêmement différents. 3, record 1, French, - %C3%A9quit%C3%A9%20horizontale
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- equidad horizontal
1, record 1, Spanish, equidad%20horizontal
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
... el sistema fiscal debe basarse en normas de equidad. Esta exigencia de equidad o justicia es doble : horizontal(misma presión tributaria para iguales rentas) y vertical... 1, record 1, Spanish, - equidad%20horizontal
Record 2 - internal organization data 2011-09-01
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- tax fairness
1, record 2, English, tax%20fairness
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- tax equity 2, record 2, English, tax%20equity
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Maintaining tax fairness requires a constant monitoring of the tax system. 3, record 2, English, - tax%20fairness
Record number: 2, Textual support number: 1 OBS
tax fairness: term used in the context of the Strategic and Operating Review of the federal government of Canada. 4, record 2, English, - tax%20fairness
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- équité fiscale
1, record 2, French, %C3%A9quit%C3%A9%20fiscale
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Recherche de la meilleure répartition de la charge fiscale entre les contribuables tenant compte des capacités contributives de chacun. 2, record 2, French, - %C3%A9quit%C3%A9%20fiscale
Record number: 2, Textual support number: 1 CONT
L'équité fiscale suppose un examen constant du fonctionnement du régime fiscal. 3, record 2, French, - %C3%A9quit%C3%A9%20fiscale
Record number: 2, Textual support number: 1 OBS
équité fiscale : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada. 4, record 2, French, - %C3%A9quit%C3%A9%20fiscale
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- equidad fiscal
1, record 2, Spanish, equidad%20fiscal
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- equidad 2, record 2, Spanish, equidad
correct, feminine noun
- equidad impositiva 3, record 2, Spanish, equidad%20impositiva
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Principio fundamental de la Hacienda Pública cuyo objetivo consiste en la participación justa de los individuos en el financiamiento de la actividad del Estado, mediante una distribución equitativa de las cargas fiscales, que debe permitir gravar por igual a personas con similar capacidad económica y de forma desigual a personas con distinta capacidad económica. 4, record 2, Spanish, - equidad%20fiscal
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