TERMIUM Plus®

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IMPUESTO BENEFICIARIOS [1 record]

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Record 1 1995-11-23

English

Subject field(s)
  • Economic Planning
  • Financial and Budgetary Management
  • Taxation
DEF

A tax levied in addition to charges paid directly by the beneficiary to recover cost and a share of incremental benefit. In an irrigation project, a tax levied on project beneficiaries that is intended to recover part or all of project cost and part of the economic rent generated by the project. Commonly it takes the form of a betterment levy assessed against the land benefitted; it may be varied according to the different crops grown.

French

Domaine(s)
  • Planification économique
  • Gestion budgétaire et financière
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Planificación económica
  • Gestión presupuestaria y financiera
  • Sistema tributario
DEF

Es un impuesto que se establece, además de los cargos pagados directamente por el beneficiario, para recuperar los costos y una proporción del beneficio incremental. En un proyecto de riego es un impuesto con el que se grava a los beneficiarios del proyecto con el propósito de recuperar todo o parte del costo del proyecto y parte de la renta económica generada por el proyecto. Por lo común asume la forma de un gravamen de mejoramiento tasado con respecto a las tierras mejoradas y puede variar de acuerdo con los diferentes tipos de cultivo que se trabajen.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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