effective tax rate

effective tax rate
гос. фин. эффективная ставка налога, реальная ставка налога* (рассчитывается как отношение фактически уплаченной суммы налогов к величине налогооблагаемой базы (напр., к налогооблагаемому доходу или стоимости налогооблагаемого имущества); может рассчитываться как для отдельного лица, так и для группы налогоплательщиков)
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эффективная налоговая ставка: единая фактическая ставка налогообложения дохода, полученная путем сложения всей суммы прогрессивного налога по разным ставкам в отношении ко всем доходам (напр., налог с первых 10 тыс. долл. взимается по ставке 10% (1000 долл.), а со вторых 10 тыс. - по 20% (2 тыс. долл.), т. е. всего с 20 тыс. долл. дохода взято 3 тыс. долл. налога, что соответствует эффективной ставке в 15%).
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эффективная налоговая ставка
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Фактическая (действующая) налоговая ставка
. . Словарь экономических терминов .

Англо-русский экономический словарь.

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Смотреть что такое "effective tax rate" в других словарях:

  • effective tax rate — The net rate a taxpayer pays on income that includes all forms of taxes. It is calculated by dividing the total tax paid by taxable income. Bloomberg Financial Dictionary * * * effective tax rate effective tax rate ➔ rate1 * * * effective tax… …   Financial and business terms

  • effective tax rate — The average tax rate that is applicable in a given circumstance. In many cases the actual rate of tax applying to an amount of income or to a gift may not, for various reasons, be the published rate of the tax; these reasons include the necessity …   Big dictionary of business and management

  • Effective Tax Rate — The rate a taxpayer would be taxed at if taxing was done at a constant rate, instead of progressively. Calculated as total tax paid divided by taxable income. This is the net rate a taxpayer pays if you include all forms of taxes …   Investment dictionary

  • Tax rate — For a type of taxation system in the United Kingdom and elsewhere, see Rates (tax). Taxation An aspect of fiscal policy …   Wikipedia

  • tax rate — The percentage of tax paid for different levels of income. Bloomberg Financial Dictionary * * * tax rate tax rate ➔ rate1 * * * tax rate UK US noun [C] TAX, FINANCE ► the percentage of an amount or value that has to be paid in tax: »Tax rates… …   Financial and business terms

  • Effective marginal tax rate — The term effective marginal tax rates , often abbreviated as EMTR refers to the combined effect of income tax and means testing of government welfare. It is the percentage of an extra unit of income (extra dollar, euro, yen etc) that the… …   Wikipedia

  • Tax profit — or taxable profit is used to distinguish between accounting profit or earnings (the number that is generally referred to in financial results for public companies and quoted in the press). Taxable profit is the number that is used to calculate… …   Wikipedia

  • Tax Freedom Day — is the first day of the year in which a nation as a whole has theoretically earned enough income to fund its annual tax burden. It is annually calculated in the United States by the Tax Foundation mdash;a Washington, D.C. based tax research… …   Wikipedia

  • Tax revenue — is the income that is gained by governments because of taxation of the people.Just as there are different types of tax, the form in which tax revenue is collected also differs; furthermore, the agency that collects the tax may not be part of… …   Wikipedia

  • Tax — Taxation An aspect of fiscal policy …   Wikipedia

  • rate — The cost of debt service paid by a borrower or issuer to a lender or investor. The rate is expressed as an annual percentage of the amount borrowed. For some notes and bonds that pay interest semiannually, the semiannual interest due to the… …   Financial and business terms


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