cascade tax

Latvian translation: kaskؔdes nodoklis

12:29 Apr 20, 2005
English to Latvian translations [PRO]
Law: Taxation & Customs
English term or phrase: cascade tax
While many European countries did have substantial cascade taxes prior to the adoption of the VAT and while most of the significant problems and defects with the cascade taxes were in fact overcome with the new VAT, it is possible that the decision to adopt the VAT was not reached primarily on the basis that it would pose fewer problems than the unsatisfactory cascade tax. Another contention is that the decision to adopt the VAT in Europe was made because of the its universality and general uniformity, its ability to raise substantial amounts of revenue, and its efficiency in terms of dealing with exports and imports [Cohen, 1971, pp. 399-400].
Kristine Sprula (Lielause)
Latvia
Local time: 14:41
Latvian translation:kaskؔdes nodoklis
Explanation:
vai kumulatةvs nodoklis

The problem with a turnover tax is the 'cascade' effect arising from the fact that goods are taxed every time they change hands. The effective rate of tax on a good therefore depends on the length of the marketing chain from producer to final consumer.
http://www.uq.edu.au/economics/johnquiggin/news/GST9806.html

Cascade Tax:
A turnover tax that is applied on every stage of production cycle, frequently described as "economically" disadvantageous inducing unjustified vertical integration."
http://www.offshore-manual.com/cp10c.html

§æ§Ü§ą§ß§ą§Ž§Ś§é§Ö§ć§Ü§Ś§Ū §Ö§Ų§Ö§ß§Ö§Õ§Ö§Ż§ī§ß§Ś§Ü "§æ§į§Ś§Ō§ā§Ń§ę"
§Æ§Ń§Ż§ą§Ō §ć §ą§Ņ§ą§ā§ą§ä§Ń (turnover tax), §Ś§ß§ą§Ō§Õ§Ń §ß§Ń§Ł§ķ§Ó§Ń§Ö§Ž§ķ§Ū "§Ü§Ń§ć§Ü§Ń§Õ§ß§ķ§Ž §ß§Ń§Ż§ą§Ō§ą§Ž", §ą§Ņ§ķ§é§ß§ą §į§ā§Ö§Õ§ć§ä§Ń§Ó§Ż§ń§Ö§ä §ć§ą§Ņ§ą§Ū §ę§Ś§Ü§ć§Ś§ā§ą§Ó§Ń§ß§ß§ķ§Ū §į§ā§ą§č§Ö§ß§ä §ą§ä §ć§ä§ą§Ś§Ž§ą§ć§ä§Ś §į§ā§ą§Õ§Ń§Ų.
epigraph.sinor.ru/298/nalog_e.php

cascading
= turnover tax.
§Æ§ą§Ó§ķ§Ū §Ń§ß§Ō§Ż§ą-§ā§å§ć§ć§Ü§Ś§Ū §Ņ§Ń§ß§Ü§ą§Ó§ć§Ü§Ś§Ū §Ś §ļ§Ü§ą§ß§ą§Ž§Ś§é§Ö§ć§Ü§Ś§Ū §ć§Ż§ą§Ó§Ń§ā§ī (English-Russian)
http://online.multilex.ru/

§Æ§Ń§č§Ś§ą§ß§Ń§Ż§ī§ß§Ń§ń §æ§Ü§ą§ß§ą§Ž§Ś§é§Ö§ć§Ü§Ń§ń §¤§Ń§Ł§Ö§ä§Ń / §±§²§°§¢§­§¦§®§½ §Ŗ §²§¦§ŗ§¦§Æ§Ŗ§Į / §³§“§²§”§Æ§Æ§”§Į §Ŗ§³§“§°§²§Ŗ§Į, §Ś§Ż§Ś ...
... §ß§Ń §į§ā§Ö§Õ§ķ§Õ§å§ė§Ö§Ū §ć§ä§Ń§Õ§Ś§Ś §Ś§Ł§Ō§ą§ä§ą§Ó§Ż§Ö§ß§Ś§ń §Ü§ą§ß§Ö§é§ß§ą§Ō§ą §į§ā§ą§Õ§å§Ü§ä§Ń, §į§ā§Ö§Ó§ā§Ń§ė§Ń§Ö§ä §Æ§„§³ §Ó §ß§Ń§Ż§ą§Ō §ć §ą§Ņ§ą§ā§ą§ä§Ń, §ć§ą§Ł§Õ§Ń§Ö§ä §Ü§Ń§ć§Ü§Ń§Õ§ß§ķ§Ū §ļ§ę§ę§Ö§Ü§ä, §Ü§ą§Ō§Õ§Ń §ß§Ń§Ż§ą§Ō "§ß§Ń§Ü§ā§å§é§Ś§Ó§Ń§Ö§ä§ć§ń §ß§Ń §ß§Ń§Ż§ą§Ō" ...
www.neg.by/print/2003/09/12/2953.html

§®§Ń§ä§Ö§ā§Ś§Ń§Ż§ķ §Ü §ć§Ń§Ž§ą§ć§ä§ą§ń§ä§Ö§Ż§ī§ß§ą§Ž§å §Ś§Ł§å§é§Ö§ß§Ś§š. §“§Ö§Ž§Ń 4.
§±§ā§ą§Ņ§Ż§Ö§Ž§å §Ü§Ń§ć§Ü§Ń§Õ§ß§ą§Ō§ą (§Ž§ß§ą§Ō§ą§Ü§ā§Ń§ä§ß§ą§Ō§ą) §Ó§Ł§Ś§Ž§Ń§ß§Ś§ń §ß§Ń§Ż§ą§Ō§Ń §į§ą §Ž§Ö§ā§Ö §į§ā§ą§ē§ą§Ų§Õ§Ö§ß§Ś§ń §ā§Ń§Ł§Ż§Ś§é§ß§ķ§ē §ć§ä§Ń§Õ§Ś§Ū §į§ā§ą§Ś§Ł§Ó§ą§Õ§ć§ä§Ó§Ń §Ž§ą§Ų§ß§ą §ā§Ö§ź§Ś§ä§ī, §Ś§ć§į§ą§Ż§ī§Ł§å§ń §ß§Ń§Ż§ą§Ō §ß§Ń §Õ§ą§Ņ§Ń§Ó§Ż§Ö§ß§ß§å§š ...
russeca.kent.edu/USAeconomy/IndividualWork04.html

--------------------------------------------------
Note added at 1 hr 57 mins (2005-04-20 14:26:40 GMT)
--------------------------------------------------

Żźīķīģč÷åńźčé åęåķåäåėüķčź \"Żļčćšąō\"
Ķąėīć ń īįīšīņą (turnover tax), čķīćäą ķąēūāąåģūé \"źąńźąäķūģ ķąėīćīģ\", īįū÷ķī ļšåäńņąāė’åņ ńīįīé ōčźńčšīāąķķūé ļšīöåķņ īņ ńņīčģīńņč ļšīäąę.
epigraph.sinor.ru/298/nalog_e.php

cascading
= turnover tax.
Ķīāūé ąķćėī-šóńńźčé įąķźīāńźčé č żźīķīģč÷åńźčé ńėīāąšü (English-Russian)
http://online.multilex.ru/

Ķąöčīķąėüķą’ Żźīķīģč÷åńźą’ Ćąēåņą / ĻŠĪĮĖÅĢŪ Č ŠÅŲÅĶČß / ŃŅŠĄĶĶĄß ČŃŅĪŠČß, čėč ...
... ķą ļšåäūäółåé ńņąäčč čēćīņīāėåķč’ źīķå÷ķīćī ļšīäóźņą, ļšåāšąłąåņ ĶÄŃ ā ķąėīć ń īįīšīņą, ńīēäąåņ źąńźąäķūé żōōåźņ, źīćäą ķąėīć \"ķąźšó÷čāąåņń’ ķą ķąėīć\" ...
www.neg.by/print/2003/09/12/2953.html

Ģąņåščąėū ź ńąģīńņī’ņåėüķīģó čēó÷åķčž. Ņåģą 4.
Ļšīįėåģó źąńźąäķīćī (ģķīćīźšąņķīćī) āēčģąķč’ ķąėīćą ļī ģåšå ļšīõīęäåķč’ šąēėč÷ķūõ ńņąäčé ļšīčēāīäńņāą ģīęķī šåųčņü, čńļīėüēó’ ķąėīć ķą äīįąāėåķķóž ...
russeca.kent.edu/USAeconomy/IndividualWork04.html

--------------------------------------------------
Note added at 19 hrs 51 mins (2005-04-21 08:20:43 GMT)
--------------------------------------------------

here\'s a good explanation:

2) Multiple stage tax: This is a tax which hits several stages of the production process. The
two most common forms include;
a) turnover or gross receipts tax (business and occupation tax): This is generally a
tax on the sales at each stage of the production process. A similar form of tax is used
in three states in this country and in many developing countries. The turnover tax
will cascade through the production process. For example, for a 1% turnover tax on
the production of bread, 1% would be levied on;
-sale of wheat to millers
-sale of flour to bakers
-sale of bread to retailers
-sale of bread to consumers.
This implies that the final tax paid by consumers is higher than the 1%
nominal rate. However, this depends on how the firm is structured. If you had a firm
which grew the wheat, milled it, baked the bread and sold it directly to consumers,
the tax rate would only be 1%. This is the basic problem with such gross receipts
taxes, they encourage firms to vertically integrate, which is just the type of
concentration of power in one firm that our anti-trust laws were designed to prevent.
Not surprisingly, this tax could potentially lead to large efficiency losses.
http://www-cpr.maxwell.syr.edu/faculty/duncombe/PPA734/lectu...
Selected response from:

Olga Judina
Latvia
Local time: 14:41
Grading comment
Paldies arī Inesei Poga-Smith!
4 KudoZ points were awarded for this answer



Summary of answers provided
3kaskؔdes nodoklis
Olga Judina
3diferencētais nodoklis
Inese Poga-Smith


  

Answers


52 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
diferencētais nodoklis


Explanation:
Izpētot dažus dokumentus, tā varētu secināt, tomēr pārliecības, ka tā ir 100% man gan nav. Resp. šis nodoklis ietver dažādas atlaides/atvieglinājumus/atbrīvojumus.

--------------------------------------------------
Note added at 2 hrs 48 mins (2005-04-20 15:18:15 GMT)
--------------------------------------------------

jĀ, vēl, kristīne, tur visur bija runa, ka ir ES valstis, kur ir fiksēti nodokļi, un tādas, kur nav fiksēti, un tas \"cascade tax\" vienmēr izrādās ne tāds kā PVN, ko var fiksēti noteikt konkrētā apjomā, ka, pārdodot preces vai muitojot, tad reizēm tika piemērots cascade tax, un tas bija nepareizi un neatbilstīgi un dažām valstīm neizdevīgi. Varbūt var nosaukt to par \"nenoteikto/nefiksēto/pakāpeniski piemērojamo nodokli\"?

--------------------------------------------------
Note added at 2 hrs 57 mins (2005-04-20 15:27:10 GMT)
--------------------------------------------------

Progresīvais apgrozījuma nodoklis precēm, kas nesasniedz apgrozījuma slieksni
http://www.saeima.lv/steno/AP_steno/1990/st_901024.htm
http://www.fm.gov.lv/page.php?id=509


    Reference: http://www.worldtradelaw.net/reports/gattpanels/bordertax.pd...
Inese Poga-Smith
Canada
Local time: 07:41
Native speaker of: Latvian
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
kaskؔdes nodoklis


Explanation:
vai kumulatةvs nodoklis

The problem with a turnover tax is the 'cascade' effect arising from the fact that goods are taxed every time they change hands. The effective rate of tax on a good therefore depends on the length of the marketing chain from producer to final consumer.
http://www.uq.edu.au/economics/johnquiggin/news/GST9806.html

Cascade Tax:
A turnover tax that is applied on every stage of production cycle, frequently described as "economically" disadvantageous inducing unjustified vertical integration."
http://www.offshore-manual.com/cp10c.html

§æ§Ü§ą§ß§ą§Ž§Ś§é§Ö§ć§Ü§Ś§Ū §Ö§Ų§Ö§ß§Ö§Õ§Ö§Ż§ī§ß§Ś§Ü "§æ§į§Ś§Ō§ā§Ń§ę"
§Æ§Ń§Ż§ą§Ō §ć §ą§Ņ§ą§ā§ą§ä§Ń (turnover tax), §Ś§ß§ą§Ō§Õ§Ń §ß§Ń§Ł§ķ§Ó§Ń§Ö§Ž§ķ§Ū "§Ü§Ń§ć§Ü§Ń§Õ§ß§ķ§Ž §ß§Ń§Ż§ą§Ō§ą§Ž", §ą§Ņ§ķ§é§ß§ą §į§ā§Ö§Õ§ć§ä§Ń§Ó§Ż§ń§Ö§ä §ć§ą§Ņ§ą§Ū §ę§Ś§Ü§ć§Ś§ā§ą§Ó§Ń§ß§ß§ķ§Ū §į§ā§ą§č§Ö§ß§ä §ą§ä §ć§ä§ą§Ś§Ž§ą§ć§ä§Ś §į§ā§ą§Õ§Ń§Ų.
epigraph.sinor.ru/298/nalog_e.php

cascading
= turnover tax.
§Æ§ą§Ó§ķ§Ū §Ń§ß§Ō§Ż§ą-§ā§å§ć§ć§Ü§Ś§Ū §Ņ§Ń§ß§Ü§ą§Ó§ć§Ü§Ś§Ū §Ś §ļ§Ü§ą§ß§ą§Ž§Ś§é§Ö§ć§Ü§Ś§Ū §ć§Ż§ą§Ó§Ń§ā§ī (English-Russian)
http://online.multilex.ru/

§Æ§Ń§č§Ś§ą§ß§Ń§Ż§ī§ß§Ń§ń §æ§Ü§ą§ß§ą§Ž§Ś§é§Ö§ć§Ü§Ń§ń §¤§Ń§Ł§Ö§ä§Ń / §±§²§°§¢§­§¦§®§½ §Ŗ §²§¦§ŗ§¦§Æ§Ŗ§Į / §³§“§²§”§Æ§Æ§”§Į §Ŗ§³§“§°§²§Ŗ§Į, §Ś§Ż§Ś ...
... §ß§Ń §į§ā§Ö§Õ§ķ§Õ§å§ė§Ö§Ū §ć§ä§Ń§Õ§Ś§Ś §Ś§Ł§Ō§ą§ä§ą§Ó§Ż§Ö§ß§Ś§ń §Ü§ą§ß§Ö§é§ß§ą§Ō§ą §į§ā§ą§Õ§å§Ü§ä§Ń, §į§ā§Ö§Ó§ā§Ń§ė§Ń§Ö§ä §Æ§„§³ §Ó §ß§Ń§Ż§ą§Ō §ć §ą§Ņ§ą§ā§ą§ä§Ń, §ć§ą§Ł§Õ§Ń§Ö§ä §Ü§Ń§ć§Ü§Ń§Õ§ß§ķ§Ū §ļ§ę§ę§Ö§Ü§ä, §Ü§ą§Ō§Õ§Ń §ß§Ń§Ż§ą§Ō "§ß§Ń§Ü§ā§å§é§Ś§Ó§Ń§Ö§ä§ć§ń §ß§Ń §ß§Ń§Ż§ą§Ō" ...
www.neg.by/print/2003/09/12/2953.html

§®§Ń§ä§Ö§ā§Ś§Ń§Ż§ķ §Ü §ć§Ń§Ž§ą§ć§ä§ą§ń§ä§Ö§Ż§ī§ß§ą§Ž§å §Ś§Ł§å§é§Ö§ß§Ś§š. §“§Ö§Ž§Ń 4.
§±§ā§ą§Ņ§Ż§Ö§Ž§å §Ü§Ń§ć§Ü§Ń§Õ§ß§ą§Ō§ą (§Ž§ß§ą§Ō§ą§Ü§ā§Ń§ä§ß§ą§Ō§ą) §Ó§Ł§Ś§Ž§Ń§ß§Ś§ń §ß§Ń§Ż§ą§Ō§Ń §į§ą §Ž§Ö§ā§Ö §į§ā§ą§ē§ą§Ų§Õ§Ö§ß§Ś§ń §ā§Ń§Ł§Ż§Ś§é§ß§ķ§ē §ć§ä§Ń§Õ§Ś§Ū §į§ā§ą§Ś§Ł§Ó§ą§Õ§ć§ä§Ó§Ń §Ž§ą§Ų§ß§ą §ā§Ö§ź§Ś§ä§ī, §Ś§ć§į§ą§Ż§ī§Ł§å§ń §ß§Ń§Ż§ą§Ō §ß§Ń §Õ§ą§Ņ§Ń§Ó§Ż§Ö§ß§ß§å§š ...
russeca.kent.edu/USAeconomy/IndividualWork04.html

--------------------------------------------------
Note added at 1 hr 57 mins (2005-04-20 14:26:40 GMT)
--------------------------------------------------

Żźīķīģč÷åńźčé åęåķåäåėüķčź \"Żļčćšąō\"
Ķąėīć ń īįīšīņą (turnover tax), čķīćäą ķąēūāąåģūé \"źąńźąäķūģ ķąėīćīģ\", īįū÷ķī ļšåäńņąāė’åņ ńīįīé ōčźńčšīāąķķūé ļšīöåķņ īņ ńņīčģīńņč ļšīäąę.
epigraph.sinor.ru/298/nalog_e.php

cascading
= turnover tax.
Ķīāūé ąķćėī-šóńńźčé įąķźīāńźčé č żźīķīģč÷åńźčé ńėīāąšü (English-Russian)
http://online.multilex.ru/

Ķąöčīķąėüķą’ Żźīķīģč÷åńźą’ Ćąēåņą / ĻŠĪĮĖÅĢŪ Č ŠÅŲÅĶČß / ŃŅŠĄĶĶĄß ČŃŅĪŠČß, čėč ...
... ķą ļšåäūäółåé ńņąäčč čēćīņīāėåķč’ źīķå÷ķīćī ļšīäóźņą, ļšåāšąłąåņ ĶÄŃ ā ķąėīć ń īįīšīņą, ńīēäąåņ źąńźąäķūé żōōåźņ, źīćäą ķąėīć \"ķąźšó÷čāąåņń’ ķą ķąėīć\" ...
www.neg.by/print/2003/09/12/2953.html

Ģąņåščąėū ź ńąģīńņī’ņåėüķīģó čēó÷åķčž. Ņåģą 4.
Ļšīįėåģó źąńźąäķīćī (ģķīćīźšąņķīćī) āēčģąķč’ ķąėīćą ļī ģåšå ļšīõīęäåķč’ šąēėč÷ķūõ ńņąäčé ļšīčēāīäńņāą ģīęķī šåųčņü, čńļīėüēó’ ķąėīć ķą äīįąāėåķķóž ...
russeca.kent.edu/USAeconomy/IndividualWork04.html

--------------------------------------------------
Note added at 19 hrs 51 mins (2005-04-21 08:20:43 GMT)
--------------------------------------------------

here\'s a good explanation:

2) Multiple stage tax: This is a tax which hits several stages of the production process. The
two most common forms include;
a) turnover or gross receipts tax (business and occupation tax): This is generally a
tax on the sales at each stage of the production process. A similar form of tax is used
in three states in this country and in many developing countries. The turnover tax
will cascade through the production process. For example, for a 1% turnover tax on
the production of bread, 1% would be levied on;
-sale of wheat to millers
-sale of flour to bakers
-sale of bread to retailers
-sale of bread to consumers.
This implies that the final tax paid by consumers is higher than the 1%
nominal rate. However, this depends on how the firm is structured. If you had a firm
which grew the wheat, milled it, baked the bread and sold it directly to consumers,
the tax rate would only be 1%. This is the basic problem with such gross receipts
taxes, they encourage firms to vertically integrate, which is just the type of
concentration of power in one firm that our anti-trust laws were designed to prevent.
Not surprisingly, this tax could potentially lead to large efficiency losses.
http://www-cpr.maxwell.syr.edu/faculty/duncombe/PPA734/lectu...

Olga Judina
Latvia
Local time: 14:41
Native speaker of: Russian
PRO pts in category: 4
Grading comment
Paldies arī Inesei Poga-Smith!
Login to enter a peer comment (or grade)



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