privilege tax

privilege tax
гос. фин. налог на право [привилегию\]* (обобщающее понятие для налогов, взимаемых при выдаче разрешения на ведение той или иной деятельности; термин может относиться как к налогам с физических лиц за право занимать ту или иную должность или осуществлять профессиональную деятельность, так и к налогам с юридических лиц за право ведения определенной деятельности на данной территории)

Англо-русский экономический словарь.

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Смотреть что такое "privilege tax" в других словарях:

  • Privilege tax — A privilege tax is a tax levied in exchange for a privilege or license granted to the taxpayer. The fee for registering a motor vehicle is one example of a privilege tax. Many taxes on businesses are characterized as privilege taxes. For example …   Wikipedia

  • privilege tax — A tax upon the pursuit of an occupation or the conducting of a business. Bank of Commerce & Trust Co. v Senter, 149 Tenn 574, 577, 579, 260 SW 144. When a statute authorizes the levy and collection of taxes upon taxable property, and to license,… …   Ballentine's law dictionary

  • privilege tax — noun : excise 1d …   Useful english dictionary

  • Transaction privilege tax — (TPT) refers to a gross receipts tax levied by the State of Arizona on certain persons for the privilege of conducting business in the state. TPT differs from the “true” sales tax imposed by many other U.S. states as it is imposed upon the seller …   Wikipedia

  • Occupational privilege tax — Various state and local taxing authorities in the US require an employer or the employee to withhold and remit a tax on the wages paid to an employee. Some states require both the employer and employee to remit a portion of the total occupational …   Wikipedia

  • privilege — A particular and peculiar benefit or advantage enjoyed by a person, company, or class, beyond the common advantages of other citizens. An exceptional or extraordinary power or exemption. A peculiar right, advantage, exemption, power, franchise,… …   Black's law dictionary

  • Tax-free shopping — refers to the opportunity for customers to purchase goods or services without paying any tax normally collected at retail, such as sales tax, Goods and Services Tax, value added tax, or consumption tax.Tax free shopping in the United StatesTax… …   Wikipedia

  • tax farmer — noun (esp historical) A tax gatherer who pays a fixed sum for the right to collect taxes, retaining the revenue as income • • • Main Entry: ↑tax * * * tax farmer, (formerly) a person who bought from his government the privilege of being tax… …   Useful english dictionary

  • Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… …   Wikipedia

  • Tax protester (United States) — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • tax law — Introduction       body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.… …   Universalium

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