TERMIUM Plus®

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IMPUESTO PARAFISCAL [1 record]

Record 1 1999-03-19

English

Subject field(s)
  • Taxation
  • Environmental Law
  • Environmental Economics
CONT

Of the Frs. 300 million worth of investments planned 50% will be financed by the Agences de bassin, 20% from the proceeds of a quasi-tax, and 10% by a special government grant, leaving some 20% to be found by the industry.

French

Domaine(s)
  • Fiscalité
  • Droit environnemental
  • Économie environnementale
DEF

... prélèvement obligatoire et définitif sur les ressources des contribuables et qui ne sert pas à couvrir des dépenses d'intérêt général, mais des dépenses particulières très diverses.

OBS

Les taxes parafiscales ne figurent, en recettes, ni au budget de l'État ni à celui des collectivités publiques. Elles couvrent des dépenses telles que frais de recherches, organisation d'un marché, fonctionnement d'un organisme professionnel, financement d'un fonds commun, etc.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho ambiental
  • Economía del medio ambiente
DEF

Ingresos exigidos y recaudados por el Estado a través de sus Organismos Autónomos y que no forman parte de los Presupuestos Generales del Estado.

Key term(s)
  • impuesto parafiscal
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