A tax is a mandatory financial charge or levy imposed on an individual or legal entity by a governmental organization to support government spending and...

Tax evasion or tax fraud is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails...

income tax collected by the United States, most individual U.S. states collect a state income tax. Some local governments also impose an income tax, often...

A franchise tax is a government levy (tax) charged by some US states to certain business organizations such as corporations and partnerships with a nexus...

separate federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital...

property tax (whose rate is expressed as a percentage or per mille, also called millage) is an ad valorem tax on the value of a property. The tax is levied...

income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income)...

A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference...

one type of tax avoidance, and tax havens are jurisdictions that facilitate reduced taxes. Tax avoidance should not be confused with tax evasion, which...

Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. Sales tax is governed at the state level...

The pink tax refers to the tendency for products marketed specifically toward women to be more expensive than those marketed toward men. The phenomenon...

types of taxes: corporate tax (excluding dividend taxes), individual income tax, capital gains tax, wealth tax (excluding property tax), property tax, inheritance...

A wealth tax, also called a capital tax, equity tax, or net wealth tax, is a tax on an entity's holdings of assets or an entity's net worth. This includes...

Tax preparation is the process of preparing tax returns, particularly income tax returns, on behalf of a taxpayer, typically for compensation. Taxpayers...

"Sunshine tax" or "Paradise tax" is an ironic term used in the United States and Canada to describe the phenomenon that salaries are often lower than...

expenditures. Tax, TAX, or Taxes may also refer to: Meredith Tax (1942–2022), American writer and political activist Thai AirAsia X (TAX), an airline based...

Tax in kind or tax-in-kind is any taxation that is paid in kind, that is with goods or services rather than money. Some notable examples of tax in kind...

A value-added tax (VAT), goods and services tax (GST), or general consumption tax (GCT) is a consumption tax that is levied on the value added at each...

Farming or tax-farming is a technique of financial management in which the management of a variable revenue stream is assigned by legal contract to a...

Tax – Tax Party was a registered minor political party in South Australia led by Andrew Desyllas. Its platform consisted of more favourable land tax rates...

The volatility tax is a mathematical finance term first published by Rick Ashburn, CFA in a 2003 column, and formalized by hedge fund manager Mark Spitznagel...

progressive tax is a tax in which the tax rate increases as the taxable amount increases. The term progressive refers to the way the tax rate progresses...

governments impose an income tax. They are determined by applying a tax rate, which may increase as income increases, to taxable income, which is the total...

International tax law distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property...

A corporate tax, also called corporation tax or company tax or corporate income tax, is a type of direct tax levied on the income or capital of corporations...

A wheel tax is a vehicle registration fee commonly used on automobiles generally less than 8000 pounds in the United States by some cities and counties...

The Chicken Tax is a 25% tariff on imports of light trucks (and originally also on potato starch, dextrin, and brandy) into the United States that has...

A tax haven is a term, often used pejoratively, to describe a place with very low tax rates for non-domiciled investors, even if the official rates may...

tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax....

Maral or marala (death duty) is an unpopular tax system which was practiced in Sri Lanka. The tax was applied on property after the death of the person...

"Pasty tax" was a popular phrase used by the British press to describe a proposal in the 2012 United Kingdom budget to simplify the tax treatment of "hot...

Tax withholding, also known as tax retention, pay-as-you-earn tax or tax deduction at source, is income tax paid to the government by the payer of the...

S. federal statute passed by the 119th United States Congress containing tax and spending policies that form the core of President Donald Trump's second-term...

A capital gains tax (CGT) is the tax on profits realised on the sale of a non-inventory asset. The most common capital gains are realised from the sale...

Income tax in Australia is imposed by the federal government on the taxable income of individuals and corporations. State governments have not imposed...

The Harberger Tax, also known as Common Ownership Self-assessed Tax (COST), is a type of property tax that aims to improve societal welfare by optimising...

in modern times also called Geoism, and known historically as the single tax movement, is an economic ideology holding that persons (including corporations)...

A tax advisor or tax consultant is a person with advanced training and knowledge of tax law. The services of a tax advisor are usually retained in order...

A tax exile is a person who leaves a country to avoid the payment of income tax or other taxes. The term refers to an individual who already owes money...

A carbon tax is a tax levied on the carbon emissions from producing goods and services. Carbon taxes are intended to make visible the hidden social costs...

The Tax Collector is a 2020 American action thriller film written, directed, and produced by David Ayer. The film stars Bobby Soto, Cinthya Carmona, George...

A Pigouvian tax (also spelled Pigovian tax) is a tax on a market activity that generates negative externalities, that is, costs incurred by third parties...

No tax on tips is an American proposal to not tax income earned from tips. During the 2024 United States presidential election, both main candidates supported...

State tax may refer to: Taxes imposed by U.S. states State income tax State sales tax State tax levels in the United States Taxes imposed by Indian states...

A tax levy under United States federal law is an administrative action by the Internal Revenue Service (IRS) under statutory authority, generally without...

The Tax Cuts and Jobs Act (Pub. L. 115–97 (text) (PDF)), is a United States federal law that amended the Internal Revenue Code of 1986, and also known...

bed-and-breakfast 'bed' taxes, severance taxes, liquor and tobacco taxes, gaming (pull tabs) taxes, tire taxes and fuel transfer taxes. A part of the revenue collected...

consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are...

The Kosher tax was one of several indirect taxes imposed by the Russian Imperial government—and sometimes by the Habsburg empire, Germany and Moldavia—on...

government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. Local government revenues...

A church tax is a tax collected by the state from members of some Christian denominations to provide financial support of churches, such as the salaries...

A tax hell is pejorative term used in politics to criticize a country's rate of taxation, or its onerous tax bureaucracy. The term has been used by fiscal...

Black tax is a term that originated in South Africa and refers to money that Black workers, especially professionals and other higher income earners give...

inefficiency, and helps reduce economic inequality. A land value tax is a progressive tax, in that the tax burden falls on land owners, because land ownership is...

and Services Tax (GST) is an indirect tax introduced in India on 1 July 2017, replacing a range of pre-existing taxes like VAT, service tax, central excise...

Window tax was a property tax based on the number of windows in a house. It was a significant social, cultural, and architectural force in England, Scotland...

Mulakkaram, literally translated as breast tax, was a head tax imposed on women belonging to Nadar, Ezhava and other lower caste communities by the erstwhile...

Tax pooling allows New Zealand taxpayers to pool their provisional tax payments together in an account held by a registered tax pooling intermediary at...

A flip tax is a fee paid by a seller or buyer on a housing co-op transaction, typically in New York City. It is not a tax and is not deductible as a property...

the tax authorities to determine liability for tax. Tax returns are usually processed by each country's tax authority, known as a revenue service, such as...

The Land Tax was a land value tax levied in England from 1670 to 1963: perhaps the best-known of these is the Land Tax Act 1692 (4 Will. & Mar. c. 1)...

Council Tax is a local taxation system used in England, Scotland and Wales. It is a tax on domestic property, which was introduced in 1993 by the Local...

A hearth tax was a property tax in certain countries during the medieval and early modern period, levied on each hearth, thus by proxy on wealth. It was...

A tax deduction is an amount deducted from taxable income, usually based on expenses such as those incurred to produce additional income. Tax deductions...

A beard tax is a governmental policy that requires men to pay for the privilege of wearing a beard. The most well documented beard tax was in place in...

A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases. "Regressive" describes a distribution...

United States, Tax Day is the day on which individual income tax returns are due to be submitted to the federal government. Since 1955, Tax Day has typically...

A tax inversion or corporate tax inversion is a form of tax avoidance where a corporation restructures so that the current parent is replaced by a foreign...

A payroll tax may be imposed on employers or employees. They are usually calculated as a percentage of the salaries that employers pay their employees...

Entertainment tax, also sometimes referred to as "amusement tax", is any tax levied on any form of commercial entertainment, such as movie tickets, exhibitions...

Integration is a feature of tax systems that apply the same effective tax rate to income no matter whether it is taxed inside the corporation or given...

A luxury tax is a tax on luxury goods: products not considered essential. A luxury tax may be modeled after a sales tax or VAT, charged as a percentage...

Tax compliance software is software that assists tax compliance, and may cover income tax, corporate tax, VAT, service tax, customs, sales tax, use tax...

Tax noncompliance is a range of activities that are unfavorable to a government's tax system. This may include tax avoidance, which is tax reduction by...

A tax lien is a lien which is imposed upon a property by law in order to secure the payment of taxes. A tax lien may be imposed for the purpose of collecting...

flat tax (short for flat-rate tax) is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax base...

calculate a property tax. This is usually done by an office called the assessor or tax assessor. Governments need to collect taxes to function. Federal...

A tonnage tax is a taxation mechanism that can be applied to shipping companies instead of ordinary corporate taxation. The tax is determined by the net...

economics, the tax incidence measures who actually pays for a tax. Economists distinguish between the entities who ultimately bear the burden of a tax (the real...

windfall tax is a higher tax rate on profits that ensue from a sudden windfall gain to a particular company or industry. There have been windfall taxes in various...

Tax courts are courts of limited jurisdiction that deal with tax issues. Notable examples include: United States Tax Court, a United States federal court...

A mineral tax is any tax, excise or other government-imposed fee on mineral resources, such as crude oil or ores. The taxation of minerals serves as a...

A tax credit is a tax incentive which allows certain taxpayers to subtract the amount of the credit they have accrued from the total they owe the state...

Profession tax is the tax levied and collected by the state governments in India. It is a direct tax. A person earning an income from salary or anyone...

the £ symbol refer to the Pound sterling. Corporation tax in the United Kingdom is a corporate tax levied in on the profits made by UK-resident companies...

Proposition 40, also known as the California billionaire tax or California wealth tax, is a combined initiated constitutional amendment and state statute...

The Income Tax Department is a government agency undertaking direct tax collection of the government of the Republic of India. It functions under the Department...

Sugar Tax may refer to: A sugary drink tax UK sugary drink tax, a tax on sugary drinks included in the 2016 United Kingdom budget Sugar Act, a 1700s UK...

property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples...

Tax break also known as tax preferences, tax concession, and tax relief, are a method of reduction to the tax liability of taxpayers. Government usually...

TaxSlayer LLC (formerly known as TaxSlayer.com) is a privately held tax preparation and tax software company based in Augusta, Georgia. The company offers...

An indirect tax (such as a sales tax, per unit tax, value-added tax (VAT), excise tax, consumption tax, or tariff) is a tax that is levied upon goods...

Under U.S. federal tax law, the tax basis of an asset is generally its cost basis. Determining such cost may require allocations where multiple assets...

Tax deferral refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same. Taxes...

A robot tax is a legislative strategy to disincentivize the replacement of workers by machines and bolster the social safety net for those who are displaced...

A single tax is a system of taxation based mainly or exclusively on one tax, typically chosen for its special properties, often being a tax on land value...

Ox Tax (Hungarian: ököradó) is a tax of the Szeklers of Transylvania in medieval Hungarian law. When a boy was born by the Queen, the "pedestrian" i.e...

known as the Federal Employer Identification Number (FEIN) or the Federal Tax Identification Number (FTIN), is a unique nine-digit number assigned by the...

The Tax Foundation is an international research think tank based in Washington, D.C. that collects data and publishes research studies on U.S. tax policies...

for collecting U.S. federal taxes and for administering the Internal Revenue Code, the main body of U.S. federal statutory tax law. It is an agency of the...

A tax cut (or tax rate cut) is a reduction in taxes collected by a government. It usually refers to reductions in the percentage of tax paid on income...

TurboTax is a software package for preparation of American and Canadian income tax returns, produced by Intuit. TurboTax is a market leader in its product...

Look up tax free or tax-free in Wiktionary, the free dictionary. Tax-free may refer to: Duty-free shop Tax-free shopping Tax exemption "Tax Free", a song...

A sin tax (also known as a sumptuary tax, or vice tax) is an excise tax specifically levied on certain goods deemed harmful to society and individuals...

high-tax countries in a manner that allowed the company to sell on behalf of low-tax subsidiaries on other continents, sidestepping income taxes. In the...

Internet tax is a tax on Internet-based services. Either as a consumption-based sales tax or even a direct tax on high-income providers. A number of jurisdictions...

proportional tax is a tax imposed so that the tax rate is fixed, with no change as the taxable base amount increases or decreases. The amount of the tax is in...

Transaction Tax may refer to: Financial transaction tax Automated Payment Transaction tax This disambiguation page lists articles associated with the...

Such treaties may cover a range of taxes including income taxes, inheritance taxes, value added taxes, or other taxes. Besides bilateral treaties, multilateral...

In the United States, the estate tax is a federal tax on the transfer of the estate of a person who dies. The tax applies to property that is transferred...

In a tax system, the tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed. The tax rate that is applied to...

broad categories: Income tax Payroll tax Property tax Consumption tax Tariff (taxes on international trade) Capitation, a fixed tax charged per person Fees...

cost of goods sold, expenses, depreciation and amortization, interest, and taxes, and other expenses for an accounting period.[better source needed] It is...

Absentee Tax was a tax charged in the early 1900s to those individuals who held property in New Zealand but were not resident in that country and had...

A Tobin tax was originally defined as a tax on all spot conversions of one currency into another. It was suggested by James Tobin, an economist who won...

In accounting and finance, earnings before interest and taxes (EBIT) is a measure of a firm's profit that includes all incomes and expenses (operating...

Tax brackets are the divisions at which tax rates change in a progressive tax system (or an explicitly regressive tax system, though that is rarer). Essentially...

A tax collector (also called a taxman) is a person who collects unpaid taxes from other people or corporations on behalf of a government. The term could...

base upon which a tax system imposes a tax: Taxable income Taxable wages Taxable profit Taxable estate under an estate tax regime Taxable real-estate under...

Andersen Tax LLC is a service firm headquartered in San Francisco, California, United States. It provides tax, valuation, financial advisory and consulting...

exit tax is a tax on persons who cease to be tax-resident in a country. It is usually a form of capital gains tax against unrealized gains. Exit tax can...

Blood tax may refer to: The old Brazilian forced recruitment The Devşirme of the Ottoman Empire The Formosa blood tax instituted by Hans Putmans The Japanese...

Australia Tax is a phrase describing the generally higher prices in Australia of goods and services than equivalent costs in comparative overseas nations...

Tax uncertainty is the term for the economic risk that results when future taxes and tax rates are undetermined. Similar to policy uncertainty, tax uncertainty...

Johann Ignace Tax (9 April 1909 – 7 January 1977), also known as Ignaz Tax, was an Austrian-French footballer who played as a midfielder. Tax joined Wacker...

Baseball (MLB) has a luxury tax called the Competitive Balance Tax (CBT). In place of a salary cap, the competitive balance tax regulates the total sum of...

Registration tax may refer to: Vehicle registration tax (Ireland) – the tax payable in Ireland to first register a motor vehicle. Vehicle first registration...

The Robin Hood tax is a package of financial transaction taxes (FTT) proposed by a campaigning group of civil society non-governmental organizations (NGOs)...

sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually, laws allow the seller to collect funds for the tax from...

Tax expenditures are government revenue losses from tax exclusions, exemptions, deductions, credits, deferrals, and preferential tax rates. They are a...

how taxes are able to provide the government with required amount of the financial resources (fiscal efficiency) and what are the impacts of this tax system...

A tax incentive is an aspect of a government's taxation policy designed to incentivize or encourage a particular economic activity by reducing tax payments...

A bank tax, or a bank levy, is a tax on banks which was discussed in the context of the 2008 financial crisis. The bank tax is levied on the capital at...

Realization, for U.S. Federal income tax purposes, is a requirement in determining what must be included as income subject to taxation. It should not...

maintained and taxes calculated on an annual basis, which usually corresponds to the fiscal year used for government purposes. The calculation of tax on an annual...

A dividend tax is a tax imposed by a jurisdiction on dividends paid by a corporation to its shareholders (stockholders). The primary tax liability is...

income tax 7.43 (5.23%) Corporate taxes 45.99 (32.3%) Other taxes 1.83 (1.29%) Excise taxes 35.84 (25.2%) Customs duties 17.46 (12.3%) Other taxes 1.68...

Road tax, known by various names around the world, is a tax which has to be paid on, or included with, a motorised vehicle to use it on a public road....

The global minimum corporate tax rate, or simply the global minimum tax (abbreviated GMCT or GMCTR), is a minimum rate of tax on corporate income internationally...

focused on tax policy and administration. Tax Analysts also promotes transparency in tax policymaking and holds regular conferences on key tax issues. Thomas...

The tax burden is the level of effective taxation represented as the distribution of tax rates across people, households, sectors, or forms of income by...

In the United States, the jock tax is the colloquially named income tax levied against visitors to a city or state who earn money in that jurisdiction...

potential tax rates around Europe for certain income brackets. It is focused on three types of taxes: corporate, individual, and value added taxes (VAT)....

A mansion tax is a common name for an annual property tax on high value homes, although the term itself is widely regarded as a misnomer. Until the Budget...

A tax sale is the forced sale of property (usually real estate) by a governmental entity for unpaid taxes by the property's owner. The sale, depending...

An environmental tax, ecotax (short for ecological taxation), or green tax is a tax levied on activities which are considered to be harmful to the environment...

Tax revenue is the income that is collected by governments through taxation. Taxation is the primary source of government revenue. Revenue may be extracted...

In Hong Kong, profits tax is an income tax chargeable to business carried on in Hong Kong. Applying the territorial taxation concept, only profits sourced...

tourist tax in Europe and the United States is to levy a tax on accommodation known as a hotel tax, occupancy tax, lodging tax or bed tax. The tax is levied...

Medicare taxes), gift taxes, and estate taxes, replacing every extant federal taxes with a single consumption tax levied on retail sales. The Fair Tax Act...

Tax Ministry, the Danish tax minister is responsible for areas concerning taxes and tariffs, as well as labour market funds. The collection of taxes was...

Optimal tax theory or the theory of optimal taxation is the study of designing and implementing a tax that maximises a social welfare function subject...

Income tax in Singapore involves both individual income tax and corporate income tax. Income earned both inside and outside the country for individuals...

Rates are a type of property tax system in various countries, and in places with systems deriving from the British one, the proceeds of which are used...

A fat tax is a tax or surcharge that is placed upon fattening food, beverages or on overweight individuals. It is considered an example of Pigovian taxation...

direct tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax. There...

5 billion was generated by its Assurance practice, $12.6 billion by its Tax and Legal practice and $23.3 billion by its Advisory practice. The firm in...

Liberty Tax is a chain of franchise and company-owned locations that provide tax preparation services. It is known for its wavers, people in Statue of...

Tax resistance (also known as a tax strike or tax revolt) is the refusal to pay tax because of opposition to the government that is imposing the tax, or...

emerged online around 2016. He is known for originating the term "Fanum tax". He won "Breakout Streamer of the Year" at the 13th Streamy Awards and the...

"Tax and spend" is a term used in politics meaning government policy to increase or collect taxes for the purpose of increasing public spending. The term...

Tax shelters are any method of reducing taxable income resulting in a reduction of the payments to tax collecting entities, including state and federal...

departure tax is a fee charged (under various names) by a country when a person is leaving the country. Some countries charge a departure tax only when...

British tax lawyer, investigative journalist and commentator, who researches and writes on issues of tax law and tax policy. Neidle worked as a tax lawyer...

A value-added tax identification number or VAT identification number (VATIN) is an identifier used in many countries, including the countries of the European...

marginal tax rates. Major examples of what critics have called "trickle-down economics" in the US include the Reagan tax cuts, the Bush tax cuts, and...

non-polluting industries. Monaco is a tax haven; it has no personal income tax (except for French citizens) and low business taxes. Over 30% of residents are millionaires...

A meat tax is a tax levied on meat and/or other animal products to help cover the health and environmental costs that result from using animals for food...

alphabetically, with total tax revenue as a percentage of gross domestic product (GDP) for the listed countries. The tax percentage for each country...

Tax on childlessness is defined as taxes on childless adults, typically implemented in order to increase the birth rate and to combat population decline...

An excise, or excise tax, is any duty on a category of goods that is normally levied by a government at the moment of manufacture for domestic consumption...

its many complexities. An Inconvenient Tax examines the Federal Income Tax and how Congress uses the complex tax code to achieve political goals that are...

States federal excise tax on gasoline is 18.4 cents per gallon and 24.4 cents per gallon for diesel fuel. Proceeds from the tax partly support the Highway...

Back taxes is a term for taxes that were not completely paid when due. Typically, these are taxes that are owed from a previous year. Causes for back taxes...

revenue collection body, the ATO collects income tax, goods and services tax (GST) and other federal taxes. The ATO also has responsibility for managing...

Tax reform is the process of changing the way taxes are collected or managed by the government and is usually undertaken to improve tax administration...

determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as...

A tax investigation is an in-depth investigation processed by a tax authority in order to recover tax undercharged in previous years of assessment. This...

The kiddie tax is a U.S. federal tax rule under Internal Revenue Code § 1(g) that applies to certain unearned income of children. It taxes a child’s investment...

A stealth tax is a tax levied in a way that is largely unnoticed, or not recognized as a traditional tax. The phrase was generally used in the United Kingdom...

Fare tax may refer to: FairTax, a tax reform proposal in the United States Fare paid for taxicabs or on other public transport Taxes on airfare by an...

The view tax is a term for the fact that the appraisal of a piece of real estate in preparation for assessing property tax includes aspects of a property...

border-adjustment tax (also known as a border-adjusted tax, destination tax, destination-based cash flow tax or a border tax adjustment) is a tax on goods based...

The tax wedge is the deviation from the equilibrium price and quantity ( P ∗ {\displaystyle P^{*}} and Q ∗ {\displaystyle Q^{*}} , respectively) as a...

Service tax was a tax levied by the Government of India on services provided or agreed to be provided excluding services covered under the negative list...

Making Tax Digital (MTD) is a UK government initiative that sets out a vision for the 'end of the tax return' and a 'transformed tax system', announced...

A malt tax is a tax upon the making or sale of malted grain, which has been prepared using a process of steeping and drying to encourage germination and...

tax-exempt status and may also qualify to receive tax-deductible contributions; however, an organization can still be a nonprofit without having tax exemption...

violent tax protest in the United States beginning in 1791 and ending in 1794 during the presidency of George Washington. The so-called "whiskey tax" was...

In public choice theory, tax choice (sometimes called taxpayer sovereignty, earmarking, participatory taxation or fiscal subsidiarity[failed verification])...

A landfill tax or levy is a form of tax that is applied in some countries to increase the cost of landfill. The tax is typically levied in units of currency...

Tax policy refers to the guidelines and principles established by a government for the imposition and collection of taxes. It encompasses both microeconomic...

A tax straddle is a strategy used to create a tax shelter. For example, an investor with a capital gain manipulates investments to create an artificial...

The bedroom tax is a United Kingdom welfare policy whereby tenants living in public housing (also called council or social housing) with rooms deemed...

Tax equalization is a policy applied by some international companies under which employees who are hired in one country and later accept a (temporary)...

Islamic taxes are taxes sanctioned by Islamic law. They are based on both "the legal status of taxable land" and on "the communal or religious status of...

a gift tax is the tax on money or property that one living person or corporate entity gives to another. A gift tax is a type of transfer tax that is...

The Tax March (also known as the Tax Day March and Trump's Tax Day) was a series of demonstrations held in more than 150 locations throughout the United...

Tax Journal is a weekly magazine relating to business taxation in the United Kingdom published by LexisNexis. The magazine has been published since 1989...

A transfer tax is a tax on the passing of title to property from one person (or entity) to another. In a narrow legal sense, a transfer tax is essentially...

Australia covers income tax, GST and other taxes levied by both the states and the Federal government of Australia. Income taxes are the most significant...

taxes. Cascade tax Goods and Services Tax Gross receipts tax Sales tax Turnover tax in the Soviet Union Value-added tax "Turnover Tax for Small Business"...

A fuel tax, also known as a gas tax or a fuel duty, is an excise tax imposed on the sale of fuel. In most countries, the fuel tax is imposed on fuels which...

Tax competition, a form of regulatory competition, exists when governments use reductions in fiscal burdens to encourage the inflow of productive resources...

The fiscal / taxable horsepower or just tax horsepower was an early system to calculate road taxation rates for automobiles in a number of key Western...

A tax shield is the reduction in income taxes that results from taking an allowable deduction from taxable income. For example, because interest on debt...

A use tax is a type of tax levied in the United States by numerous state governments. It is essentially the same as a sales tax but is applied not where...

Tax consolidation, or combined reporting, is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly...

Windows tax may refer to: The window tax, an historic British tax on glass "Windows tax", a term for the cost of Microsoft Windows preinstalled on a computer;...

A tax holiday is a temporary reduction or elimination of a tax. It is synonymous with tax abatement, tax subsidy or tax reduction. Governments usually...

Tax advantage refers to the economic bonus which applies to certain accounts or investments that are, by statute, tax-reduced, tax-deferred, or tax-free...

Salaries tax is a type of income tax that is levied in Hong Kong, chargeable on income from any office, employment and pension for a year of assessment...

these taxes are an excise duty, indirect tax, unit tax, user fee, commodity tax, consumption tax, luxury tax, sumptuary tax, and sin tax. Excise taxes may...

In economics, a duty is a target-specific form of tax levied by a state or other political entity. It is often associated with customs, in which context...

A tax patent is a patent that discloses and claims a system or method for reducing or deferring taxes. Tax patents have been granted predominantly in the...

unincorporated association, or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code. It is one...

Tax harmonization is generally understood as a process of adjusting tax systems of different jurisdictions in the pursuit of a common policy objective...

A tax protester is someone who refuses to pay a tax claiming that the tax laws are unconstitutional or otherwise invalid. Tax protesters are different...

Tampon tax (or period tax) is a popular term used to call attention to tampons, and other feminine hygiene products, being subject to value-added tax (VAT)...

hometown tax (ふるさと納税, furusato nōzei) is a system in Japan that allows taxpayers who live in urban areas to contribute to rural areas in return for a tax credit...

determined by law (see tax rate table), are subject to the Social Security payroll tax. Wage and salary earnings above this amount are not taxed. In 2026, the...

A hidden tax is a tax that is not visible to the taxpayer. These taxes can raise prices of goods and lower salaries for workers. Hidden taxes, although...

corporation tax (ACT) was part of a partial dividend imputation system introduced in 1973 under which companies were required to withhold tax on dividends...

and widely noted tax-cutting policy/agenda of Kansas Governor Sam Brownback that began with Brownback signing a bill cutting state taxes (Kansas Senate...

A tax refund is a payment to the taxpayer due because the taxpayer has paid more taxes than owed. In Canada, income tax is deducted by the employer under...

The hut tax was a form of taxation introduced by European colonial powers in their African colonies on a "per hut" (or other forms of household) basis...

of anti-government activists, conspiracy theorists, vexatious litigants, tax protesters and financial scammers found mainly in English-speaking common...

lists, including the § Leaders in tax haven research, and tax NGOs. Ireland does not meet the 1998 OECD definition of a tax haven, but no OECD member, including...

Severance taxes are taxes imposed on the removal of natural resources within a taxing jurisdiction. Severance taxes are most commonly imposed in oil producing...

of payroll taxes withheld from a household employee and the employment taxes paid by their employer are commonly referred to as the nanny tax. Under US...

SpeedTax is a software-as-a-service (SaaS) platform designed to assist businesses with automating aspects of sales tax compliance, including calculation...

political tensions generated by the Black Death in the 1340s, the high taxes resulting from the conflict with France during the Hundred Years' War, and...

not a tax credit linked to a person's tax bill, but a payment used to top-up low wages. The amount of WTC received could exceed the amount of tax paid...

property tax, also known as a millage rate, as a principal source of revenue. This tax may be imposed on real estate or personal property. The tax is nearly...

bachelor tax is a punitive tax imposed on unmarried men (bachelors) and/or unmarried women (bachelorettes). In the modern era, many countries do vary tax rates...

Tax statements are statements that are sent annually to each UK taxpayer detailing the payments of Income Tax and National Insurance. It was due for introduction...

Tax exporting occurs when a country (or other jurisdiction) shifts its tax burden (partially) abroad. For example, if residents of country A hold shares...

Ax the Tax is a citizens group in Florida that leads efforts throughout the state against proposed tax increases for various projects it deems as wasteful...

capital gains tax increase and promised to implement a middle class tax cut and a new approach to federal budgeting that would save tax-payers money if...

Tolerance tax or toleration tax (Latin: taxa tolerantialis; German: Toleranzgebührer; Hungarian: türelmi adó) was a tax that was levied against the Jews...

figures). However, it is increasingly being recognized that tax havens, or corporate tax havens, have distorted economic data which produces artificially...

up poll tax in Wiktionary, the free dictionary. A poll tax is a tax of a fixed amount applied to every individual regardless of income. Poll tax may also...

A currency transaction tax is a tax placed on the use of currency for various types of transactions. The tax is associated with the financial sector and...

example TaxPack 2007. An associated booklet is the TaxPack supplement with extra tax items not needed by 80% of taxpayers. Another version is called TaxPack...

sections, covering federal income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes, as well as procedure and administration...

collected taxes on imports ("tariffs"), whiskey, and (for a while) on glass windows. States and localities collected poll taxes on voters and property taxes on...

The Temple tax (מחצית השקל, lit. 'half shekel') was a tax paid by Jews in and beyond the Land of Israel for the upkeep of the Jewish Temple. Traditionally...

government's tax revenue. The theory reasons that because no tax revenue is raised at the extreme tax rates of 0% and 100%, there must be a tax rate between...

A tax is said to be buoyant if the tax revenues increase more than proportionately in response to a rise in national income or output. Usually, tax elasticity...

The Yle tax (Finnish: yleisradiovero, Swedish: rundradioskatt) is a Finnish tax collected yearly to fund the operation of the country's public broadcasting...

A Lindahl tax is a form of taxation conceived by Erik Lindahl in which individuals pay for public goods according to their marginal benefits. In other...

The tanning tax is a ten percent federal excise tax that the U.S. government requires tanning providers to collect on indoor tanning services. Tanning...

Meredith Jane Tax (September 18, 1942 – September 25, 2022) was an American feminist writer and political activist. Tax was born on September 18, 1942...

A fringe benefits tax (FBT) is taxation of most, but not all fringe benefits, which are generally non-cash employee benefits. The rationale behind FBT...

Taxable income refers to the base upon which an income tax system imposes tax. In other words, the income over which the government imposed tax. Generally...

Tax amnesty allows taxpayers to voluntarily disclose and pay tax owing in exchange for avoiding tax evasion penalties. It is a limited-time opportunity...

A financial transaction tax (FTT) is a levy on a specific type of financial transaction for a particular purpose. The tax has been most commonly associated...

The Luxury Car Tax (LCT) is a tax within the Australian taxation system, collected by the Australian Taxation Office on behalf of the Government of Australia...

Tax controversy is an area of legal practice involving tax disputes between tax collection entities such as the U.S. Internal Revenue Service (IRS), and...

Wladimir "Wally" Tax (Dutch pronunciation: [ˈʋlaːdimir ˈʋɑli ˈtɑks]; 14 February 1948 – 10 April 2005) was a Dutch singer and songwriter. He was founder...

Taxation in Canada involves the assessment and collection of taxes at each level of government, including federally, provincially and territorially, and...

Bradford, It consists of two taxes: The corporate tax component, referred to as the business cash flow tax, levies taxes on company sales while excluding...

The sales tax may be variously described as a sales tax, goods and services tax (GST), value added tax (VAT), or consumption tax. Promoting tax-free shopping...

A postal tax stamp refers to a stamp which raises revenue for charity or war related projects. Postal tax stamps are similar to semi-postals, except their...

A steering tax or ecological incentive tax is a tax which aims to change the behaviour of the tax payer, as defined by lawmakers, and not particularly...

first Trump administration was characterized by the individual and corporate tax cuts, attempts to repeal the Affordable Care Act ("Obamacare"), trade protectionism...

taxes levied. These are : Provincial sales taxes or PST (French: Taxes de vente provinciale - TVP), levied by the provinces. Goods and services tax or...

Self-employment is the state of working for oneself rather than an employer. Tax authorities will generally view a person as self-employed if the person chooses...

congestion tax (Swedish: Trängselskatt i Stockholm), also referred to as the Stockholm congestion charge, is a congestion pricing system implemented as a tax levied...

In the UK, every person paid under the PAYE scheme is allocated a tax code by HM Revenue and Customs. This is usually in the form of a number followed...

remain taxable. An excise tax applies to certain products such as gasoline, cigarettes, and alcoholic beverages. Property tax was the first tax levied...

The parcel tax is a form of real estate tax. Unlike most real estate taxes[citation needed] or a land value tax, it is not directly based on property value...

the fiscal subject that charges customs duties (i.e. tariffs) and other taxes on import and export. In recent decades, the views on the functions of customs...

figure. After being elected governor of California in 1966, he raised state taxes, turned the state budget deficit into a surplus, and implemented crackdowns...

Tax ladder is a term sometimes used to refer to the formula for calculating a taxpayer's tax liability in a given year for United States federal personal...

The so-called earthquake tax (also officially known as special communications tax) was introduced in the aftermath of the earthquake in İzmit in 1999 during...

Tax: Transfer Pricing, International Tax Services, Business Tax Compliance, Global Trade, Indirect Tax, Tax Accounting & Risk Advisory Services, Tax Technology...

previous head-tax system, known as zuyongdiao, and consisted of two forms of taxation: a land tax and a household tax based on wealth. These taxes were collected...

Corporate tax in the United States is imposed at the federal, most state, and some local levels on the income of entities treated for tax purposes as...

Tax (NCT) is a value-added tax or consumption tax for goods and services consumed in Niue. It is modelled on the New Zealand Goods and Services Tax and...

A sugary drink tax, soda tax, or sweetened beverage tax (SBT) is a tax or surcharge (food-related fiscal policy) designed to reduce consumption of sweetened...

The Purchase Tax was a tax levied between 1940 and 1973 on the wholesale value of luxury goods sold in the United Kingdom. Introduced by the Finance (No...

The alternative minimum tax (AMT) is a tax imposed by the United States federal government in addition to the regular income tax for certain individuals...

A cascade tax or cascading tax is a turnover tax that is applied at every stage in the supply chain, without any deduction for the tax paid at earlier...

Tax shift or tax swap is a change in taxation that eliminates or reduces one or several taxes and establishes or increases others while keeping the overall...

company's tax expense (or tax charge) is the income before tax multiplied by the appropriate tax rate. Generally, companies report income before tax to their...

A foreign tax credit (FTC) is generally offered by income tax systems that tax residents on worldwide income, to mitigate the potential for double taxation...

A graduate tax is a proposed method of financing higher education. It has been proposed in the United Kingdom and the Republic of Ireland. Under the Higher...

personal income taxes than it did from corporate income taxes. Tax collection agreements enable different governments to levy taxes through a single...

categories: Income taxes Taxes on expenditure Taxes on wealth The Turkish tax legislation has two types of income taxes, the individual income tax and corporate...

between tax authorities, which the Organisation for Economic Co-operation and Development (OECD) developed in 2014. Its purpose is to combat tax evasion...

The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution...

Ireland in 2017 came from personal income taxes (40% of Exchequer Tax Revenues, or ETR), and consumption taxes, being VAT (27% of ETR) and excise and customs...

Taxes in Germany are levied by the federal government, the 16 states (Länder), and municipalities (Städte/Gemeinden). The system combines direct and indirect...

poll tax, was a system of local taxation introduced by Margaret Thatcher's government, whereby each taxpayer was taxed the same fixed sum (a "poll tax" or...

multiple taxes with passage of time and imposed new ones. A few of these taxes include inheritance tax, interest tax, gift tax, wealth tax, etc. Wealth Tax Act...

for residence for tax purposes vary considerably from jurisdiction to jurisdiction, and "residence" can be different for other, non-tax purposes. For individuals...

for tax purposes in the United States and in other countries under the Common Reporting Standard. In the United States it is also known as a Tax Identification...

Revolutionary tax is a major form of funding for violent non-state actors such as guerrilla and terrorist organizations. Those outside the organization...

has excise taxes and other taxes on gasoline, diesel, and other liquid and gas motor fuels (collectively called fuel taxes), and also taxes electricity...

aid" fine for preferential tax treatment). The transformation of Ireland's tax policy started with the creation of a 10% low-tax special economic zone, called...

estate tax, which is a tax on inherited assets above $5.5 million for individuals and $11 million for couples. He has argued that the estate tax is potentially...

TaxAudit is the public brand name of American tax firm TaxResources, Inc., which specializes in tax representation for individuals and small businesses...

Federal Tax Authority. The nation has a 5% value added tax on many goods, an excise tax on certain categories of products, and a corporate tax rate of...

tax is 1.2%. When combined with the additional income tax imposed by the communes, the combined income tax rate is 17.82%. An additional income tax of...

tax rules and to smooth the tax collection process. Taxes collected in Hong Kong can be generally classified as: Direct tax – including Salaries Tax,...

Virtual tax is a proposed USA tax on internet gamers for items bought or traded solely within the virtual world (Internet game worlds). The tax on a transaction...

The Single Tax was a monthly newspaper launched in June 1894 and published in Glasgow by the Scottish Land Restoration Union. The periodical changed its...

excise taxes, income taxes and other fees. The overall level of taxation (sum of all taxes, as a percentage of GDP) was 46% in 2017. The tax structure...

where they are argued to cause a reduction in the overall housing supply. A tax on such units has been discussed since 2014. In 2014, The New York Times...

The crack tax was the name given to the taxes on illegal drugs in Tennessee. The tax, under a law passed by the Tennessee General Assembly in January 2005...

A business structure does not allow for corporate tax rates. The proprietor is personally taxed on all income from the business. A distinction is made...

The glass tax was introduced in Great Britain in 1746, during the reign of King George II, by the National Debt Act 1745 (19 Geo. 2. c. 12). Originally...

Many governments offer a hybrid tax credit or hybrid tax rebate as a financial incentive for consumers to purchase a hybrid vehicle. Residents in Ontario...

poll tax riots were a series of riots in British towns and cities during protests against the Community Charge (commonly known as the "poll tax"), introduced...

action to prevent the collection of taxes. The form and contents of tax riots varied depending on the type of tax levying that the rioters were resisting...

Sales tax tokens are fractional cent devices that were used to pay sales tax on very small purchases in many American states during the years of the Great...

measured before- and after-tax; this article focuses on the after-tax aspects. Income tax rates applied to various income levels and tax expenditures (i.e.,...

A parafiscal tax is a tax on a specific product or service by which a government levies money for a certain purpose. The money raised is usually paid to...

loving contribution, voluntary contribution or free gift, was a type of tax imposed by several English monarchs from the 15th to the 17th century. Although...

tax laws to replace the federal income taxes with a progressive consumption tax on households and a value-added tax on businesses . Lawrence Lokken credits...

The kwarta (Lithuanian: kvarta) or quarter tax was a tax in Polish–Lithuanian Commonwealth on all incomes from crown estates in królewszczyzna (crown...

casinos and gambling companies around the world choose to base themselves in tax havens near their main markets. These destinations include Gibraltar, Malta...

privilege tax. Many taxes on businesses are characterized as privilege taxes. For example, Arizona's transaction privilege tax is a gross receipts tax on business...

maintenance costs. Sales taxes provide 39% of Pennsylvania's state revenue; personal income taxes 34%; motor vehicle taxes about 12%, and taxes on cigarettes and...

Australian tax returns for the tax year beginning 1 July and ending 30 June of the following year are generally due on 31 October after the end of the tax year...

modified them according to Islamic religious law. Historically, the jizya tax has been understood in Islam as a fee for protection provided by the Muslim...

The Taxing and Spending Clause (which contains provisions known as the General Welfare Clause and the Uniformity Clause), Article I, Section 8, Clause...

income tax statements, this is a reduction of taxable income, as a recognition of certain expenses required to produce the income. In income tax calculation...

The Reich Flight Tax (German: Reichsfluchtsteuer) was a German capital control law implemented in 1931 to stem capital flight from the Weimar Republic...

A commuter tax is a tax (generally on either income or wages) levied upon persons who work, but do not live, in a particular jurisdiction. The argument...

Interest Equalization Tax was a domestic tax measure implemented by U.S. President John F. Kennedy in July 1963. It was meant to make it less profitable...

A Corporate haven, corporate tax haven, or multinational tax haven, is a jurisdiction that multinational corporations find attractive for establishing...

Stergomena Lawrence Tax (born 6 July 1960) was Tanzania's minister of defence and national service from 1 September 2023 to 3 November 2025, she became...

gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared...

A salt tax refers to the direct taxation of salt, usually levied proportionately to the volume of salt purchased. The taxation of salt dates as far back...

congestion tax (Swedish: Trängselskatt i Göteborg), also referred to as the Gothenburg congestion charge, is a congestion pricing system implemented as a tax levied...

Fair Tax was a proposed amendment to the Illinois state constitution that would have effectively changed the state income tax system from a flat tax to...

The Air Travel Tax (Irish: Cáin Aerthaistil) was an Irish tax applied to flights departing from airports in Ireland. It was introduced in the 2009 Budget...

generally not taxed upon distribution, provided certain conditions are met. The principal difference between Roth IRAs and most other tax-advantaged retirement...

taxes. Ever since the income tax was introduced in Denmark via a fundamental tax reform in 1903, it has been a fundamental pillar in the Danish tax system...

The National Tax Association – Tax Institute of America (NTA) is a US non-profit, non-partisan organization committed to the study and discussion of public...

The Energy Tax Act (Pub. L. 95–618, 92 Stat. 3174, enacted November 9, 1978) is a law passed by the United States Congress as part of the National Energy...

Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States multinationals between the late...

profits tax was enacted in 1936 by the United States administration of President Franklin D. Roosevelt (FDR), during the Great Depression. The UP tax was...

throughout the world as a means for governments to raise revenue without raising taxes. Lotteries come in many formats. For example, the prize can be a fixed amount...

2012 the total tax revenue was 42.2% of the gross domestic product (GDP). Many direct and indirect taxes exist. The most important taxes – in terms of...

accessible to a broader audience despite the tax. The tax was abolished in 1836. Brick tax Glass tax Hearth tax Window tax Notes UK Consumer Price Index inflation...

A luxury tax in professional sports is a surcharge put on the aggregate payroll of a team to the extent to which it exceeds a predetermined guideline...

business owners. Depending on the situation, an LLC may elect to use corporate tax rules instead of being treated as a partnership, and under certain circumstances...

A vacancy tax is a type of excise, or use tax, on properties, either commercial or residential, that are unoccupied or vacant, for a specified amount...

A tariff, or import tax, is a duty imposed by a national government, customs territory, or supranational union on imports of goods and is paid by the...

The tax system of the Russian Federation (Russian: налоговая система Российской Федерации ) is a complex of relationships between fiscal authorities and...

hypothecation of a tax (also known as the ring-fencing or earmarking of a tax) is the dedication of the revenue from a specific tax for a particular expenditure...

Airport tax may refer to: Airport improvement fee, charged by some airports to fund expansion projects Landing fee, charged by most international airports...

information from taxpayers and tax-exempt organizations. These forms are used to report income, calculate federal taxes owed, and disclose other required...

A Spahn tax is a type of currency transaction tax that is meant to be used for the purpose of controlling exchange-rate volatility. This idea was proposed...

national income tax (所得税) and a municipal tax (住民税) based upon one's area of residence. There are consumption taxes and excise taxes at the national level...

Lagaan: Once Upon a Time in India, or simply Lagaan, (transl. Land Tax) is a 2001 Indian Hindi-language epic period sports drama film written and directed...

has no capital gains tax, wealth tax, stamp duty, or inheritance tax and a top rate of income tax of 22% (as of April 2024). A tax cap is in force: the...

Marwick in 1987. KPMG has three main divisions: financial audit, tax, and consulting. Its tax and advisory services are further divided into various service...

income tax system levies a proportional tax rate on all net income (capital, wage, and pension income minus deductions) combined with progressive tax rates...

The Tax Attractiveness Index (T.A.X.) indicates the attractiveness of a country's tax environment and the possibilities of tax planning for companies....

are four taxes that make up approximately 90 percent of the taxation revenues: the income tax (both corporate and personal), the value-added tax (VAT),...

President of the United States, controversially refused to release his tax returns after being elected president the first time in 2016, although he...

their own taxes on income from property, both before and after Independence. The Constitution empowered the federal government to raise taxes at a uniform...

California Franchise Tax Board (FTB) administers and collects state personal income tax and corporate franchise and income tax of California. It is part...

in 2013. Deloitte provides audit, consulting, financial advisory, risk, tax, and legal services with approximately 470,000 employees globally, and operates...

Taxes on knowledge was a slogan defining an extended British campaign against duties and taxes on newspapers, their advertising content, and the paper...

The Wealth Tax Commission in the United Kingdom was a group of experts studying the desirability and feasibility of a wealth tax. The three Commissioners...

climate, and a skilled workforce. It has a large network of tax treaties, a low corporate income tax rate and a full participation exemption for capital gains...

Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. Switzerland is a federal republic in which the sovereignty...

tax was a US state-level estate tax linked to the calculation of the federal estate tax. States with this tax collected the amount allowable as a tax...

The harmonized sales tax (HST; French: taxe de vente harmonisée, TVH) is a consumption tax in Canada. It is used in provinces where both the federal goods...

State tax levels indicate both the tax burden and the services a state can afford to provide residents. States use a different combination of sales, income...

context of corporate finance, the tax benefits of debt or tax advantage of debt refers to the fact that from a tax perspective it is cheaper for firms...

nonpolluting industries. The state has no income tax and low business taxes and thrives as a tax haven both for individuals who have established residence...

tax. The employer makes monthly preliminary deductions (PAYE) for income tax and also pays the payroll tax to the Swedish Tax Agency. The income tax is...

Instant Tax Service was, until a federal court ordered its closure as part of a fraud lawsuit, based out of Dayton, Ohio, and specialized in tax preparation...

Taxes in New Zealand are collected at a national level by the Inland Revenue Department (IRD) on behalf of the New Zealand Government. National taxes...

e. advertisements, commercials, posters, etc.) and after accounting for tax subsidies. The charts are ordered by budgets that have been independently...

A tax-free savings account (TFSA, French: Compte d'épargne libre d'impôt, CELI) is an account available in Canada that provides tax advantages for saving...

the name commonly given to the "annual right" (droit annuel), a special tax levied by the French Crown under the Ancien Régime. It was first instituted...

TaxAct Holdings, Inc. is an American tax preparation software company based in Cedar Rapids, Iowa. The company offers its own software package "TaxAct"...

Tax Avoiders is a single-player video game for the Atari 2600 released in 1982. It was conceived by Darrell Wagner at Dunhill Electronics; he was billed...

The brick tax was a property tax introduced in Great Britain in 1784, during the reign of King George III, to help pay for the wars in the American Colonies...

The Bush tax cuts were the changes to the United States tax code passed originally during the presidency of George W. Bush and extended during the presidency...

Ireland's Corporate Tax System is a central component of Ireland's economy. In 2016–17, foreign firms paid 80% of Irish corporate tax, employed 25% of the...

new employer and sent to their tax office. The P45 contains details of earnings and tax paid during the tax year (tax paid in previous years is detailed...

initiated the Stop Tax Haven Abuse Act against alleged tax havens, for the state of the initiative against tax avoidance and tax evasion registered as...

Entry Tax is a tax on the movement of goods from one local area to another imposed by the state governments in India. It is levied by the recipient state...

Endowment tax is the taxation of financial endowments in the United States. Previous to 2018, the proceeds from endowments were not taxed. Endowment income...

Kingdom, the inheritance tax is a transfer tax. It was introduced with effect from 18 March 1986, replacing capital transfer tax. The UK has the fourth...

An energy tax is a tax that increases the price of energy. Arguments in favour of energy taxes have included the pursuit of macroeconomic objectives, e...

Taxes provide the most important revenue source for the government of the People's Republic of China. Value-added tax (VAT) produces the largest share...

The Israel Tax Authority (Hebrew: רשות המסים בישראל, romanized: Rashut HaMisim B'Israel) is the taxation authority in Israel. It is an agency of the Ministry...

payroll tax was a nonrecurring case of specific tax regime that was set to temporarily change the circumstances under which relevant employees of taxable companies...

Electronic tax filing, or e-filing, is a system for submitting tax documents to a revenue service electronically, often without the need to submit any...

States, an income tax audit is the examination of a business or individual tax return by the Internal Revenue Service (IRS) or state tax authority. The IRS...

the U.S. Individual Income Tax Return, is an IRS tax form used by United States residents to file personal federal income tax returns. The form is used...

Tax is collected by the Idaho State Tax Commission. The state personal income tax is a flat 5.8%. Idahoans may apply for state tax credits for taxes paid...

unit tax, lump-sum tax does not increase in size as the output increases. A lump-sum tax levied per-person is known as a "head-tax" or "poll-tax". A lump-sum...

digital goods and/or services, sometimes referred to as digital tax and/or a digital services tax, is gaining popularity across the globe. The digital economy...

compliance with tax codes. Sample curriculum could include: income tax, corporate tax, tax planning, inheritance tax, international tax, tax law or tax policy...

Peter the Tax-Collector (c. 527–565) is a saint in Eastern Orthodoxy. His life is commemorated on January 20. Lives of the Saints, Orthodox Church in...

accounting, tax amortization benefit (or tax amortisation benefit) refers to the present value of income tax savings resulting from the tax deduction generated...

An ad valorem tax (Latin for "according to value") is a tax whose amount is based on the value of a transaction or of a property. It is typically imposed...

to pay income taxes or file tax returns. The Competitive Tax Plan would provide a new payroll tax offset to replace the Earned Income Tax Credit, protecting...

The income tax threshold is the income level at which a person begins paying income taxes. The income tax threshold equates to the: Personal allowance...

individuals and corporations pay a tax on the net total of all their capital gains. The tax rate depends on both the investor's tax bracket and the amount of time...

Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits...

A surtax, also known as a tax surcharge, is a tax levied upon another tax. The provincial portion of the value-added tax on goods and services in two Canadian...

of taxes are levied on different sources, the most important ones being income tax, social security contributions, corporate tax, value added tax; some...

Italian fiscal code, officially known in Italy as Codice fiscale, is the tax code in Italy, similar to a Social Security Number (SSN) in the United States...

including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of tax evasion...

Wealth of Nations: The Scourge of Tax Havens (2015), Zucman is known for his research on tax havens and corporate tax havens. Zucman's research has found...

U.S. federal income tax and not with other taxes such as the gift tax, estate tax, sales tax, and property tax (although some tax protesters have attacked...

income tax (see dividend tax). The tax treatment of this income varies considerably between jurisdictions. The corporation does not receive a tax deduction...

Rules concerning income tax and gambling vary internationally. In Canada gambling income is not generally taxable. If the gambling activity can be considered...

international tax policy (through the Foreign Tax and Tax Research Division), handling policy matters in respect of investigation of tax evasion (through...

drug user. His tax affairs came under federal criminal investigation in late 2018, and in September 2024, he pleaded guilty to all of the tax charges. In...

Tax deduction at source (TDS) is an Indian withholding tax that is a means of collecting tax on income, dividends, or asset sales by requiring the payer...

Tax loss harvesting (TLH) refers to a category of tax-efficient investment strategies that seek to accelerate the realization of capital losses and defer...

tasked with formulating tax policies, collecting federal taxes, and ensuring compliance with tax laws. It oversees various tax departments, including those...

Contributions Act (FICA /ˈfaɪkə/) is a United States federal payroll (or employment) tax payable by both employees and employers to fund Social Security and Medicare—federal...

The diploma tax is an informal reference to the one-time payment imposed in the Soviet Union on would-be emigrants who received a higher education there...

which determines which kinds of taxes can be levied and which rates can be applied. Taxation in France covers all taxes, duties, fees, contributions and...

The National Tax Agency (国税庁, Kokuzei-chō; NTA) is the official tax collecting agency of Japan. As of August 2026, the NTA commissioner is Takanori Aoki...

The Individual Income Tax in China (commonly abbreviated IIT) is administered on a progressive tax system with tax rates from 3 percent to 45 percent....

Income tax in the Netherlands (personal, rather than corporate) is regulated by the Wet inkomstenbelasting 2001 (Income Tax Law, 2001). The fiscal year...

taxes are not paid at the OFC but in the areas where the investors are tax resident. If the OFC levied a tax, this would in most cases reduce the tax...

value added tax (VAT) was introduced in 1973, replacing Purchase Tax, and is the third-largest source of government revenue, after income tax and National...

cigarettes are taxed at both the federal and state levels, in addition to any state and local sales taxes and local cigarette-specific taxes. Cigarette taxation...

the United States, scholarship tax credits, also called tax credit scholarships, education tax credits or tuition tax credits, are a form of school choice...

XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was...

receipts for the tax year 2024/25 Personal income tax (39.5%) VAT (24.7%) Company income tax (17.4%) Customs duties (4.10%) Capital gains tax (1.00%) Transfer...

Earnings before interest, taxes, depreciation, and amortization, commonly known as EBITDA (/ˈiːbɪtdɑː, ˈɛb-/ EE-bit-dah, EB-it-dah), is a measure of a...

from taxable income and withdrawals are added to taxable income. For Roth accounts, contributions and withdrawals have no impact on income tax due to...

Three key types of withholding tax are imposed at various levels in the United States: Wage withholding taxes, Withholding tax on payments to foreign persons...

Sales tax in Alberta consists only of a federal consumption tax, the Goods and Services Tax (GST). Alberta is the only province in Canada without a provincial...

Taxation in Iran is levied and collected by the Iranian National Tax Administration under the Ministry of Finance and Economic Affairs of the Government...

Jersey levies a state personal income tax and state corporate income tax and a state sales tax. Property taxes are also levied by municipalities, counties...

Citizens for Tax Justice (CTJ) is a Washington, D.C.–based think tank and advocacy group founded in 1979 focusing on tax policies and their impact. CTJ's...

Americans for Tax Reform (ATR) is a U.S. advocacy group whose stated goal is "a system in which taxes are simpler, flatter, more visible, and lower than...

of taxes in Portugal covers the types of taxes in Portugal. They are: Taxes on consumption, Taxes on assets, Taxes on income, Excise taxes and Taxes on...

70% of TRT's funding comes from a license tax on television and radio receivers. Additionally, a 2% TRT tax was added to the electricity bills until January...

A Tax Receivable Agreement (TRA) is a legal contract where a company agrees to share the economic benefits from certain tax savings with another party...

A child tax credit (CTC) is a tax credit for parents with dependent children given by various countries. The credit is often linked to the number of dependent...

Office of Tax Policy is an agency of the United States Department of the Treasury headed by the Assistant Secretary of the Treasury for Tax Policy. The...

defined by the income tax (Wet op de inkomstenbelasting 2001), the wage withholding tax (Wet op de loonbelasting 1964), the value added tax (Wet op de omzetbelasting...

total tax revenue in 2017 was €47.56 billion from which €20.62 billion came from direct taxes and €26.94 billion from indirect taxes. The total tax revenue...

Tax Freedom Day is a concept developed and trademarked by American businessman Dallas Hostetler, which aims to calculate the first day of the year on...

pricing imposed on vehicles, usually in addition to the compulsory road tax, based on a period of time the vehicle may use the road, instead of road...

The Marihuana Tax Act of 1937, Pub. L. 75–238, 50 Stat. 551, enacted August 2, 1937, was a United States Act that placed a tax on the sale of cannabis...

Anti-Poll Tax Unions (APTUs) were set up in local areas throughout Scotland, England and Wales to organise against the poll tax (officially the "Community...

Sugar Tax is the eighth studio album by the English electronic band Orchestral Manoeuvres in the Dark (OMD), released on 7 May 1991 by Virgin Records...

insurance markets. Both received new spending, funded by a combination of new taxes and cuts to Medicare provider rates and Medicare Advantage. Several Congressional...

The taxable income elasticity, or the elasticity of taxable income with respect to the net-of-tax rate, is a concept in public economics that measures...

In the tax law of the United Kingdom, tax credit overpayment occurs when a claimant (person filing taxes) has received more Working Tax Credit (WTC) or...

Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state, and local governments and are...

Council Tax in Scotland is a tax on domestic property which was introduced across Scotland in 1993, along with England and Wales, following passage of...

Teams that go above the luxury tax cap are subject to the luxury tax (a tax on every dollar spent over the luxury tax cap). The NBA had a salary cap in...

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...

needy. It is a mandatory charitable contribution, often considered to be a tax. The payment and disputes on zakat have played a major role in the history...

Illinois J. B. Pritzker's "Fair Tax" proposal, which would change Illinois's income tax from a flat tax to a graduated tax. In an October 2020 email to Citadel...

Tax resistance, the practice of refusing to pay taxes that are considered unjust, has probably existed ever since rulers began imposing taxes on their...

with tax and corporate topics. It is consistently one of the most influential tax law journals, alongside the Tax Law Review and the Florida Tax Review...

The Tax Reform Act of 1986 (TRA) was passed by the 99th United States Congress and signed into law by President Ronald Reagan on October 22, 1986. The...

Tax Crossroads is an unincorporated community in Talbot County, Georgia. A variant name of the community was "Tax". The community was named for the fact...

customs (Hungarian: harmincad, Croatian: tridesetnica, Latin: tricesima) was a tax on foreign trade in the Kingdom of Hungary. A charter that Andrew II of Hungary...

The Nigeria Tax Act 2025 (NTA), commonly referred to as part of the Nigerian Tax Reform Acts or Nigeria's 2026 tax reform, is a Nigerian federal statute...

A tax protester, in the United States, is a person who denies that he or she owes a tax based on the belief that the Constitution of the United States...

justice system for acts of force and fraud, and little else." A believer in a tax basis favoring the federal vs local revenue structure more in line with pre-World...

the volatility of Peru and Bolivia. In February 1878, Bolivia increased taxes on the Chilean mining company Compañía de Salitres y Ferrocarril de Antofagasta [es]...

Local Body Tax, popularly known by its abbreviation as LBT, is the tax imposed by the local civic bodies of India on the entry of goods into a local area...

Single tax party: Justice Party of Denmark Single Tax Party of the USA This disambiguation page lists articles associated with the title Single tax party...

Capital gains tax in the United Kingdom is a tax levied on capital gains, the profit realised on the sale of a non-inventory asset by an individual or...

Liechtenstein tax affair was a series of tax investigations in numerous countries whose governments suspected that some of their citizens may have evaded tax obligations...

Securities Transaction Tax (STT) is a tax payable in India on the value of securities (excluding commodities and currency) transacted through a recognised...

The King's Tax, or Cis an Righ as it known in Scottish Gaelic, is a lament from the Scottish Highlands which has been composed for bagpipes by Ronald...

the minimum wage, expanded abortion access, and sought to implement income tax reforms. During his second term, Pritzker has become a prominent critic of...

tax cuts: the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986. The first tax cut (Economic Recovery Tax Act of 1981) among other things...

The Urban-Brookings Tax Policy Center, typically shortened to the Tax Policy Center (TPC), is a nonpartisan think tank based in Washington D.C., United...

and Republican lawmakers. The law provides for tax rebates to low- and middle-income U.S. taxpayers, tax incentives to stimulate business investment, and...

Entrate). Total tax revenue in 2024 was 42.8% of GDP. The main earnings are income tax, social security, corporate tax and value added tax. All of these...

The EU Tax Observatory (EUTO, Eutax) is a research institute dedicated to studying tax evasion and avoidance in the European Union, established in June...

The Disability Tax Credit (DTC) is a non-refundable tax credit in Canada for individuals who have a severe and prolonged impairment in physical or mental...

Non-tax revenue or non-tax receipts are government revenue not generated from taxes. Rents, concessions, and royalties from private firms often from leases...

Hofbäckerei Edegger-Tax is the oldest operating bakery in Graz, Austria, founded in 1569. The bakery is famous for its decorated shop facade on the Hofgasse...

The tax behaviors of the American corporation Amazon have been investigated in China, Germany, Mongolia, Sweden, South Korea, France, Japan, Ireland,...

Sol Tax (30 October 1907 – 4 January 1995) was an American anthropologist. He is best known for creating action anthropology and his studies of the Meskwaki...

Pakistan that investigates tax crimes, suspicious accumulation of wealth, money-laundering make regulation of collection of tax. FBR operates through Inspectors-IR...

Property tax in South Africa encompasses a range of different kinds of taxes levied on property. These include municipal rates, tax on rental income, and...

A gift tax, known originally as inheritance tax, is a tax imposed on the transfer of ownership of property during the giver's life. The United States Internal...

been one of the largest, if not largest, offshore financial centers and tax havens in the world since the mid-20th century, with a long history of banking...

The premium tax credit (PTC) is a mechanism established by the Affordable Care Act (ACA) through which the United States federal government partially...

The phrase is ascribed to the Roman emperor Vespasian (ruled AD 69–79). A tax on the disposal of urine, an important ingredient to the Roman chemical industry...

that as they were not represented in the distant British parliament, any taxes it imposed on the colonists (such as the Stamp Act and the Townshend Acts)...

Tax returns in Canada refer to the obligatory forms that must be submitted to the Canada Revenue Agency (CRA) each financial year for individuals or corporations...

John introduced an export tax on wool in 1203 and King Edward I introduced taxes on wine in 1275. Also in England, a Poor Law tax was established in 1572...