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ABATTEMENT BASE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-12-06

English

Subject field(s)
  • Taxation
Key term(s)
  • tax exemption cut-off
  • tax exemption cutoff

French

Domaine(s)
  • Fiscalité
DEF

Fraction de la matière imposable exemptée de l'impôt. Dans le calcul de l'impôt sur le revenu, le système de l'abattement à la base consiste soit à soustraire de l'impôt une certaine fraction du revenu, fixée à une somme égale pour tous, ou variable suivant les charges de famille. Gd Larousse Encycl., 1970, vol. 1, NP

Spanish

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

Parte de la renta de las personas físicas o jurídicas no incluible en la base imponible.

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