tax averaging

tax averaging
гос. фин. налоговое усреднение*, усреднение для целей налогообложения* (метод расчета доходов для целей налогообложения, основанный на перераспределении потоков доходов во времени и таким образом выравнивания величины доходов в разных периодах; напр., участники американских пенсионных планов могут при получении единовременной крупной выплаты из пенсионного плана рассчитать налоги таким образом, как будто имела место не одна крупная выплата, а серия выплат в течение нескольких лет)
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Англо-русский экономический словарь.

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Смотреть что такое "tax averaging" в других словарях:

  • Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… …   Wikipedia

  • Tax Reform Act of 1986 — The U.S. Congress passed the Tax Reform Act (TRA) of 1986, (USStatute|99|514|100|2085|1986|10|22) to simplify the income tax code, broaden the tax base and eliminate many tax shelters and other preferences. Although often referred to as the… …   Wikipedia

  • Value averaging — Value averaging, also known as dollar value averaging (DVA), is a technique of adding to an investment portfolio to provide greater return than similar methods such as dollar cost averaging and random investment. It was developed by former… …   Wikipedia

  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

  • Council Tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Forward Averaging — Treating lump sum retirement plan distributions as if they occurred over a five or ten year period. Forward averaging is available only to qualified plan participants who were born before 1936 and meet certain requirements. This treatment results …   Investment dictionary

  • forward averaging — A method of calculating taxes on a lump sum distribution from a qualified retirement plan that enables the tax payer to pay less than the current tax rate. Bloomberg Financial Dictionary …   Financial and business terms

  • fair averaging — In tax assessment, means average, typical of amount and price of goods acquired over twelve month period. Sears Roebuck & Co. v. State Tax Commission, 214 Md. 550, 136 A.2d 567 …   Black's law dictionary

  • fair averaging — In tax assessment, means average, typical of amount and price of goods acquired over twelve month period. Sears Roebuck & Co. v. State Tax Commission, 214 Md. 550, 136 A.2d 567 …   Black's law dictionary

  • income averaging — An elective method of computing income tax by an individual, not a corporation or trust, who has unusually large income in the current taxable year as compared with the four preceding years, whereby the taxpayer may elect to have the excess taxed …   Ballentine's law dictionary

  • Taxation in Germany — Taxes in Germany being a Federal Republic are levied by the federation ( Bund ), the States ( Länder ) as well as the Municipalities ( Kommunen ). Many direct and indirect taxes exist, whereof income tax and VAT are the most relevant. The German… …   Wikipedia


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