tax anticipation note


tax anticipation note
сокр. TAN гос. фин. (долговое) обязательство под будущие налоги* (краткосрочная долговая ценная бумага, выпускаемая местными властями с целью получения денежных средств для покрытия кассовых разрывов бюджета до момента поступления ожидаемых налоговых сборов)
Syn:
See:

Англо-русский экономический словарь.

Смотреть что такое "tax anticipation note" в других словарях:

  • tax anticipation note — UK US noun [C] (ABBREVIATION TAN) TAX ► REVENUE ANTICIPATION NOTE(Cf. ↑revenue anticipation note) …   Financial and business terms

  • tax anticipation note — see note Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • tax anticipation note — (TAN) Short term obligations issued by state or local governments to finance current expenditures. TANs generally mature once individual and corporate taxes are received by the local government …   Black's law dictionary

  • tax anticipation note — A note issued by a public body, payable only out of a special fund, in anticipation of tax collections creating or replenishing the fund. 43 Am J1st Pub Sec § 13 …   Ballentine's law dictionary

  • TAX ANTICIPATION NOTE — (TAN) муниципальная облигация под будущие налоги, налоговые облигации штата или муниципального правительства, предназначенные для финансирования текущих расходов до поступления средств, ожидаемых от налоговых платежей. Кредитные обязательства… …   Финансово-инвестиционный толковый словарь

  • Tax Anticipation Note - TAN — A short term debt security issued by a state or local government to finance an immediate project that will be repaid with future tax collections. State and local governments use tax anticipation notes to borrow money, typically for one year or… …   Investment dictionary

  • Anticipation Note — A short term obligation that is issued for temporary financing needs by a municipality. The principal payoff may be covered by a future longer term bond issue, taxes or other form of revenue. These notes normally have maturities of one year or… …   Investment dictionary

  • revenue anticipation note — ( RAN) A short term note sold by a public entity that will be repaid from the proceeds of anticipated nontax income. American Banker Glossary ( RAN) A short term municipal debt issue that will be repaid with anticipated revenues, such as sales… …   Financial and business terms

  • tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 …   Law dictionary

  • Note — Debt instruments with initial maturities greater than one year and less than 10 years. The New York Times Financial Glossary * * * ▪ I. note note 1 [nəʊt ǁ noʊt] noun 1. [countable] BANKING a piece of printed paper that is used as money; …   Financial and business terms

  • note — debt instruments with initial maturities ( maturity) longer than one year and shorter than 10 years. Bloomberg Financial Dictionary * * * ▪ I. note note 1 [nəʊt ǁ noʊt] noun 1. [countable] BANKING a piece of printed paper that is …   Financial and business terms


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