Gaois

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  1. FINANCE|taxation

    #608744

    IATE #834192
    cáin tomhaltais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verbrauchsteuer
    de
    Comment "vgl. ""Verbrauchsteuer"" = (droit d')accise/ excise duty (761827); DIV; RSZ 5.9.05"
    tax on consumption | consumption tax
    en
    Definition "A tax on purchases of goods and services. The term ""consumption tax"" refers to a system whose tax base is consumption (as opposed to income or labour)." Reference "Glossary of Canadian Department of Finance, http://www.fin.gc.ca/gloss/gloss-c_e.html (6.4.2006) and The free dictionary.com http://encyclopedia.thefreedictionary.com/Consumption+tax (24.11.2006)"
    impôt sur la consommation
    fr
    Definition """Ce sont des impôts qui frappent indistinctement les consommateurs, selon le principe suivant : toute capacité monétaire de consommation révèle une capacité de contribution aux dépenses publiques. Ce sont la TVA, les droits de douane, les taxes sur le tabac, l'alcool, les produits pétroliers, etc.""" Reference Lakehal M., Dictionnaire d'économie contemporaine, 3e édition revue et augmentée, 2002