Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

Terminu kolekcijā apkopoti Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini.

Grupa: Valsts valodas centrs

Nozare: Politika. Tiesības. Valsts pārvalde

steuerlichen Wertneutralität

fiscal neutrality

Konteksts: [..] The argument to the contrary put forward by the three governments intervening in this case seems to be motivated by fear that it will be impossible to distinguish in the case-law between illegal dealings in narcotic drugs and other unlawful economic operations and that as a result of the more favourable tax treatment of unlawful trade in general the principle of the fiscal neutrality of the value-added tax system will thus be undermined. [..]
Avots: Case C-289/86(61986J0289)

Definīcija:

Fiscal neutrality is a term referring to the impact of taxation on the economy. When it is said that fiscal neutrality is desirable, the meaning is that the tax measure or policy should not introduce undesirable distortions into the normal working of the economy by significantly altering economic incentives and changing behavior. In fact almost any tax measure will distort the economy (from the path or process that would have prevailed in its absence). For example a sales tax applied to all goods will tend to discourage consumption of all the taxed items, and an income tax will tend to discourage people from earning money in the category of income that is taxed.

neutralité fiscale

fiskālā neitralitāte

nodokļu neitralitāte

Kolekcija: Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

Nozares: Politika. Tiesības. Valsts pārvalde, Politika. Tiesības. Valsts pārvalde

Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

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