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Revenue neutrality
| Глоссарий по налогам |
Constraints on tax reform that it should not change revenues available to government in any significant way.
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Neutrality, английский
Refusing to take sides in a war.
Neutrality non-adjusting events after the balance sheet date, английский
Revenue, английский
- Income a government collects to cover expenses. (pp. 160, 252)
- In cases of revenue proceedings, the law harshly provides that the onus probandi is to be on the claimant, however injured.
- An increase in an organization’s assets or a decrease in an organization’s liabilities during a reporting period.
- Доход
Revenue aircraft-miles, английский
Коммерческих [доходных] самолето-миль
Revenue anticipation note (ran), английский
A short-term municipal debt issue that will be repaid with anticipated revenues, such as sales taxes, from the project.
Revenue assets, английский
Активы в виде поступлений
Revenue bond, английский
- A bond issued by a municipality to finance either a project or an enterprise in which the issuer pledges to the bondholders the revenues generated by the operation of the projects financed. examples are hospital revenue bonds and sewer revenue bonds.
- Облигация под доход от проекта
Revenue cap, английский
Similar to a price cap, except the constraint is placed on total revenue rather than a particular price or basket of prices. the formula can include an inflation adjustment and an efficiency (or, x) factor. in the case of electricity, the distribution or transmission company is not harmed financially when consumers engage in energy conservation. such caps provide a disincentive for increasing quantity sold (perhaps through quality enhancements) since such developments do not benefit firms under a revenue cap. this regulatory mechanism is often applied to links in a network, where most of the costs are fixed in nature.
Revenue cutter; revenue vessel, английский
Revenue cycle, английский
A recurring set of sales, fulfillment, payment, and transfer activities controlled by one or more parties that participate in exchange and nonexchange transactions.
Revenue duty, английский
Фискальная пошлина
Revenue expenditure, английский
Текущие расходы
Revenue forecasting, английский
In a rate review, future sales are estimated in order to gauge the financial implications of alternative demand scenarios. this information is then incorporated into the analysis of proposed rate designs. the associated demands are also forecast to assist in the development of a utility’s capital expansion plan.
Revenue function, английский
Функция дохода ¦85. review of the systems of national accounts and balances — обзор системы национальных счетов и балансов
Revenue fund, английский
A fund accounting for all revenues from an enterprise financed by a municipal revenue bond.
Revenue man, английский
1) официальное лицо, занимающееся борьбой с самогоноварением; 2) сборщик налогов (charley patton, revenue man blues).
Revenue measure, английский
Мера по увеличению налоговых поступлений
Revenue passenger miles, английский
Доходных пассажиро-миль (показатель рентабельности воздушного транспорта)
Revenue procedure (rev. proc.), английский
An official published statement by the irs of us about procedural and administration aspects of the tax laws.
Revenue project, английский
Non routine activities that do not result in a capital asset yet still deliver a measurable output. revenue projects are funded through the profit and loss account and may be either technical support, research & development, and standards development.
Constraints, английский
Government, английский
- N управление ~ and binding (theory) управление и связыва- ние (концепция )
- Generally means the constitution of our country as exercised under the legislature of king or queen, lords, and commons.
- The acts, rules, procedures, instruments of power and institutions by which the citizens of a country (or more generally the parts of a system) communicate with (->communication) and exert control upon each other so that the country as a whole maintains its unity and is directed toward ends chosen from within that country (->self-organization, ->autonomy). its opposite is laissez faire. in the reality of politics, government is rarely uniformly distributed and constituted (->constitution) instead in a ruling elite, exercising institutional control over those governed. this unequal distribution of government is particularly prevalent in technical realisations. e.g., the governor of a steam engine, computer control of a production process. in biology, such control hierachies (->hierarchy) rarely exist which suggest that they may be an outgrowth of rational constuctions not a fact of nature. qeafh
- An app category that facilitates engagement with government or politics.
Significant, английский
- Значительный
- A значимый (о суффиксе и т.п. ) (ант. non-significant) | n означающее, сигнификант
Constraint, английский
- Сдерживание (отношение события к последующей работе, из-за которого работа не может быть начата; отношение работы к последующему событию, из-за которого это событие не может совершиться)
- N 1 ограничение (син. restriction); 2 то же, что и cognitive principle functional head c~ уис один из принципов универсальной грамматики, согласно кото- рому фунциональная вершина требует нали- чия определенных признаков у своих ком- плементов 1 рассматриваемые в логике утвердительные выражения. mental ~s умственные ограничения
- The difference between a set and a subset indicating that the variety that exists under one condition is less than the variety that exists under another (after ashby). for an observer, constraints become apparent when he finds that a system can assume fewer states than are logically possible or hypothesised by him. within a cartesian product a constraint is the complement of a relation, the former contains all states excluded by the latter. information is a measure of the constraint imposed by a condition or message.
- A limitation or a restriction.
- Сдерживающий фактор
- Any restriction that occurs to the transverse contraction normally associated with a longitudinal tension, and that hence causes a secondary tension in the transverse direction.
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Foreign currency option, английский
Contract with an option to buy/sell foreign currency. see: option.
Force of attraction, английский
Concept under which a permanent establishment is taxed by the country in which it is located not only on the income and property, but also on all income derived by its foreign head office from source in, and all property owned by the foreign head office situated in, the country where the permanent establishment is located. the oecd model treaty does not allow application of it.
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