TERMIUM Plus®

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

IMPUESTO DIRECTO [1 record]

Record 1 2008-09-04

English

Subject field(s)
  • Taxation
  • Taxation Law
DEF

Tax that [is] payable in accordance with income in relation to the principle of spending capacity, in a proportional and progressive manner. Income can refer to individuals as well as companies.

CONT

Direct taxation is imposed immediately on the person or body who is intended to pay it, i.e. the burden of the tax cannot be shifted. Direct taxes are levied upon income and capital.

CONT

Provinces are generally limited to direct taxation, while the federal government can assess both direct and indirect taxes.

OBS

Compare to "indirect tax".

OBS

direct tax: term and definition reproduced from the Capital Business Dictionary with the permission of LID Editorial Empresarial.

OBS

Term usually in plural.

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
DEF

Impôt assis sur la matière imposable elle-même.

CONT

En règle générale, les provinces sont limitées à l'imposition directe, tandis que le gouvernement fédéral peut imposer à la fois des impôts directs et des impôts indirects.

OBS

Les principaux impôts directs sont les impôts fonciers, les impôts sur le revenu des particuliers et les impôts sur les bénéfices des sociétés.

OBS

Le terme est habituellement utilisé au pluriel.

Spanish

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

Impuestos que gravan la renta en función del principio de capacidad de pago, de forma proporcional o progresiva. La renta es tanto de las personas físicas como de las jurídicas.

CONT

Los impuestos directos son aquellos que gravan las manifestaciones inmediatas de la capacidad contributiva, es decir, la renta y el patrimonio ...

OBS

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

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: