canons of taxation

canons of taxation
принципы налогообложения (сформулированные Адамом Смитом)

English-russian accounting dictionary. 2014.

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  • canons of taxation — Tax criteria used in the selection of a tax base originally discussed by Adam Smith in his Wealth of Nations. Canons of taxation include the following: equality; convenience; certainty; and economy …   Black's law dictionary

  • canons of taxation — Tax criteria used in the selection of a tax base originally discussed by Adam Smith in his Wealth of Nations. Canons of taxation include the following: equality; convenience; certainty; and economy …   Black's law dictionary

  • taxation — taxational, adj. /tak say sheuhn/, n. 1. the act of taxing. 2. the fact of being taxed. 3. a tax imposed. 4. the revenue raised by taxes. [1250 1300; < ML taxation (s. of taxatio) an appraising (see TAX, ATION); r. ME taxacioun < AF < ML, as… …   Universalium

  • William Petty — Infobox Philosopher region = Western philosophers era = 17th century philosophy (Modern philosophy) color = #B0C4DE |thumb|200px image caption = William Petty name = William Petty birth = May 27 1623 death = December 16 1687 school tradition =… …   Wikipedia

  • Europe, history of — Introduction       history of European peoples and cultures from prehistoric times to the present. Europe is a more ambiguous term than most geographic expressions. Its etymology is doubtful, as is the physical extent of the area it designates.… …   Universalium

  • United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium

  • Bataille d'Adoua — 14°1′8″N 38°58′24″E / 14.01889, 38.97333 (Battle of Adwa) …   Wikipédia en Français

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… …   Universalium

  • History of the English fiscal system — The history of the English fiscal system affords the best known example of continuous financial development in terms of both institutions and methods. Although periods of great upheaval occurred from the time of the Norman Conquest to the… …   Wikipedia


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