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Taxation vocab
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podlegający opodatkowaniu
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taxable
podatki od darowizn
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gift taxes
schronienie podatkowe
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tax shelter
luki w prawie podatkowym
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tax loopholes
przedział podatkowy, grupa podatkowa
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tax bracket
baza podatkowa, podstawa opodatkowania
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tax base
stawka podatkowa
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tax rate
pranie brudnych pieniędzy
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money laundring
deklaracja podatkowa
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tax return (form, declaration)
zwrot podatku
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tax refund
zaległości podatkowe
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tax arrears
podatki bezpośrednie
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direct taxes
podatek dochodowy od osób fizycznych
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personal income tax (PIT)
podatek dochodowy od osób prawnych
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corporate income tax (CIT)
podatki pośrednie
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indirect taxes
podatek od wartości dodanej (podatek od towarów i usług)
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value added tax (VAT)
podatek akcyzowy
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excise duty
banderola
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fiscal band
podatek od luksusu
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luxury tax
opłata celna
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customs duty
podatek majątkowy
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wealth tax, capital levy
podatek od zysków kapitałowych
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capital gains tax (CGT)
ściągać, pobierać podatki
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to levy taxes
podatek od nieruchomości
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property tax
podatek od spadków
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capital transfer tax
darowizna
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donation
jednolita skala podatkowa, podatek liniowy
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flat tax scale
podatek progresywny
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progressive tax
podatek regresywny
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regressive tax
podatek dochodowy pobierany/potrącany "u źródła dochodu"
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withholding tax
obciążenie podatkowe
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tax burden
unikanie podatków (legalne)
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tax avoidance
wymiar podatku
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tax assessment
ulga podatkowa, kwota wolna od opodatkowania
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tax allowance
odpis podatkowy
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tax deduction
potrącić, odpisać, odliczyć (od podatku)
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to deduct
zwolnienie podatkowe
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tax exemption
wakacje podatkowe
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tax holidays
podwójne opodatkowanie
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double taxation
umowa o unikaniu podwójnego opodatkowania
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double taxation treaty
uchylanie się od płacenia podatków (nielegalne)
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tax evasion
szara sfera
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grey economy
posiadanie dwóch źródeł dochodu (jedno-płaci się podatki, drugie-szara strefa)
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moonlightning
oszustwa podatkowe (na wielką skalę)
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tax dodging
firma kończąca działalność w momencie nastania obowiązku podatkowego
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fly-by-night
przemytnik
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smuggler
efektywność podatkowe
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tax efficiency
raj podatkowy
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tax haven
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angielski
business english
business and economic vocab
taxation
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