Léim go dtí an príomhábhar
BUNACHAR TÉARMAÍOCHTA
Scríobh focal nó frása i nGaeilge nó i mBéarla.
Téarmaí cosúla: AER, ATR, aer-, AERT, after

Téarmaíocht IATE

Taxation
ga meánráta cánach iarbhír TAGAIRT Faomhadh an téarma seo mar chuid de Thionscadal Lex
en AETR | effective average tax rate | average effective tax rate | EATR
SAINMHÍNIÚ rate measuring the proportion of the value of an investment project which is paid in tax and given by the net present value of the corporation tax generated by the project divided by the present value of the pre-tax profit flowing from the project TAGAIRT Sørensen, P. B., 'Estimating effective tax rates on corporate income', University of Copenhagen, November 2008, http://www.dors.dk/files/media/publikationer/faglige_indlaeg/estimating_effective_tax_rates_on_corporate_income.pdf [8.3.2016]
NÓTA They measure the tax burden on profitable investment projects, i.e. those earning an above-normal rate of return (due, for instance, to patents, market power, or location rents). AETRs are used to assess tax effects on discrete investment choices, and in particular MNC decisions of whether and where to locate FDI (location decisions).<p>IMF, OECD, UN, World Bank, 'Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment', 15 October 2015, http://www.oecd.org/tax/tax-global/background-document-options-for-low-income-countries-effective-and-efficient-use-of-tax-incentives-for-investment.pdf [8.3.2016]
fr TIEM | taux d'imposition effectif moyen
SAINMHÍNIÚ "... le taux d'imposition effectif moyen, qui est tout simplement le ratio de l'impôt total payé par rapport au revenu total par famille." TAGAIRT < http://www.statcan.ca/francais/indepth/75-001/archive/2000/pear2000012002s2a04_f.pdf >
NÓTA XREF: taux d'imposition effectif marginal (A338473)
de effektiver Durchschnittssteuersatz
SAINMHÍNIÚ tatsächliches Verhältnis zwischen Steuerbetrag und Bemessungsgrundlage TAGAIRT Gabler Wirtschaftslexikon, http://wirtschaftslexikon.gabler.de/Definition/durchschnittssteuersatz.html (19.5.2016)
NÓTA bezeichnet die Belastung der gesamten Besteuerungsmenge
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