indirect taxation

гос. фин. косвенное налогообложение (обложение товаров и услуг налогами (напр., акцизами, налогом на продажу, налогом на добавленную стоимость, таможенными пошлинами), входящими в цену товаров; уплачиваются продавцами товаров и услуг, но перекладываются частично или поностью на конечных потребителей)
Ant:
See:

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косвенное налогообложение: обложение товаров и услуг косвенными налогами типа акцизов и налогов на продажу при реализации продукции конечным потребителям.
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косвенное налогообложение
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Бухгалтерия и аудит
косвенное налогообложение
налогообложение, бремя которого должны нести лицо или организации, не уплачивающие непосредственно данные налоги

Англо-русский экономический словарь.

Смотреть что такое "indirect taxation" в других словарях:

  • indirect taxation — ➔ taxation * * * indirect tax UK US noun [C] ► TAX a tax on goods or services that are bought, rather than on income: »They have created a type of underground economy in order to avoid paying indirect taxes. »Sales Tax and Value Added Tax are… …   Financial and business terms

  • indirect taxation — noun • • • Main Entry: ↑indirect * * * indirect taxation UK US noun [uncountable] economics the practice of taxing goods and services rather than income Thesaurus: types of tax and taxationhyponym …   Useful english dictionary

  • indirect taxation — A tax that is not deducted from the income of an individual or organization. *Consumption and *sales taxes are examples of indirect taxation, and they are charged on goods and services. Indirect taxes bear a less obvious relation to an… …   Auditor's dictionary

  • indirect taxation — N UNCOUNT Indirect taxation is a system in which a government raises money by means of indirect taxes …   English dictionary

  • indirect taxation — /ˌɪndaɪrekt tæk seɪʃ(ə)n/ noun taxes (such as sales tax) which are not paid direct to the government ● The government raises more money by indirect taxation than by direct …   Dictionary of banking and finance

  • indirect taxation — Taxation that is intended to be borne by persons or organizations other than those who pay the tax (compare direct taxation). The principal indirect tax in the UK is VAT, which is paid by traders as goods or services enter into the chain of… …   Big dictionary of business and management

  • indirect taxation — indirect tax ation noun uncount the practice of taxing goods and services rather than income …   Usage of the words and phrases in modern English

  • indirect taxation — taxation method in which the tax is not collected directly from the payer …   English contemporary dictionary

  • indirect taxation — See: direct taxation …   Accounting dictionary

  • indirect taxation — /ɪndəˌrɛkt tækˈseɪʃən/ (say induh.rekt tak sayshuhn) noun the levying of a tax that is charged as an expense of production of a good or service, rather than being imposed on the income of the producers of the good or service (as in direct… …   Australian English dictionary

  • indirect taxation — noun (U) a system of collecting taxes by adding an amount to the price of goods and services that people buy …   Longman dictionary of contemporary English

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