TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

NIVELACION FISCAL [2 records]

Record 1 2015-03-16

English

Subject field(s)
  • Government Accounting
CONT

The existing system of Equalization transfers to the provinces was questioned. Numerous participants argued that Equalization should provide an incentive for economic progress, not simply support social expenditures and transfers.

French

Domaine(s)
  • Comptabilité publique
CONT

Le système actuel de transferts de péréquation aux provinces a été remis en question. De nombreux participants ont soutenu que la péréquation devait encourager le progrès économique plutôt que simplement soutenir les dépenses et les transferts sociaux.

Spanish

Campo(s) temático(s)
  • Contabilidad pública
Save record 1

Record 2 2011-08-30

English

Subject field(s)
  • Economic Doctrines, Systems and Policies
  • Taxation
  • Taxation Law
  • Federalism
DEF

A principle or practice which allows all provinces, regardless of their economic base, to provide people with reasonably comparable services at reasonably comparable levels of taxation.

French

Domaine(s)
  • Doctrines, systèmes et politiques économiques
  • Fiscalité
  • Droit fiscal
  • Fédéralisme
DEF

Principe ou pratique qui permet à toutes les provinces, peu importe leur assise économique, de fournir à leur population des services relativement comparables moyennant un niveau d'imposition relativement comparable.

Spanish

Campo(s) temático(s)
  • Doctrinas, políticas y sistemas económicos
  • Sistema tributario
  • Derecho fiscal
  • Federalismo
OBS

[El] objetivo [de la nivelación fiscal] es permitir que las diferentes unidades de gobierno de un mismo nivel puedan alcanzar un nivel similar de prestación de los servicios que tienen atribuidos, exigiendo un esfuerzo fiscal similar a sus ciudadanos. Es decir, se trata de evitar que las regiones más pobres se encuentren en la situación de tener que prestar un nivel de servicios inferior, o bien de tener que exigir un esfuerzo fiscal mayor a sus ciudadanos por prestar el mismo nivel de servicios.

Save record 2

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