TERMIUM Plus®

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IMPUESTO SOBRE TRAFICO EMPRESAS [2 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 2000-04-07

English

Subject field(s)
  • Taxation
DEF

Effect produced by earnings from a tax on the same tax assessed at an earlier stage. The total income depends, to a large extent on the number of commercialisation stages or phases.

OBS

cascade effect: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Fiscalité
DEF

Effet produit par la déduction d'un impôt sur le même impôt qui a été grevé dans une phase antérieure (par exemple, la taxe à la production des entreprises). La recette totale dépend en grande partie du nombre d'échelons ou de phases de la commercialisation.

OBS

effet cascade : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

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

Efecto que produce el devengo de un impuesto sobre el mismo impuesto que ha gravado una fase anterior(por ejemplo, impuesto de tráfico de empresas). La recaudación total depende en buena parte del número de escalones o fases de la comercialización.

OBS

efecto cascada: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 2

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