Dec 16, 2020 00:55
3 yrs ago
30 viewers *
English term

lump-sum tax

GBK English to Serbian Bus/Financial Finance (general)
Definition from The Economist:
A tax that is the same amount for everybody, regardless of income or wealth. Some economists argue that this is the most efficient form of TAXATION, as it does not distort incentives and thus it has no DEADWEIGHT COST. This is because each person knows that whatever they do they will have to pay the same amount. It is also cheap to administer, as there is no complex process of measuring each person's INCOME and ASSETS in order to calculate their tax bill.
Example sentences:
The lump-sum tax system is superior if there are no errors in classifying individuals but, when enough mistakes are made, income taxation may be the preferred system. (Science Direct)
Iowa lump-sum tax applies only if federal form 4972 was used to compute the federal tax on any portion of the lump-sum distribution. (Iowa Department of Revenue)
The lump-sum tax is calculated upon the annual expenses borne by the applicant individual considering his or her standard of living, as well as by those people he or she takes care of. These expenses represent the taxable base for the computation of the tax due. (modaq)
Proposed translations (Serbian)
4 +3 paušalni porez
Change log

Nov 30, 2020 20:25: changed "Kudoz queue" from "In queue" to "Public"

Dec 16, 2020 00:55: changed "Stage" from "Preparation" to "Submission"

Dec 19, 2020 01:55: changed "Stage" from "Submission" to "Completion"

Discussion

Milica Todorović Dec 16, 2020:
Paušalni porez Paušalni porez

Proposed translations

+3
1 hr
Selected

paušalni porez

Varijacije termina u zavisnosti od konteksta su "paušalac" ili "paušalno oporezivanje".
Definition from Značenje reči:
Paušalno je termin latinskog porekla, sa značenjem: prosečno, otprilike, iznos koji se plaća na osnovu procene i prosečnog predračuna ili ceneći okolnosti ili na osnovu prethodnog perioda.<br /><br />Paušalno oporezivanje je vid poreske obaveze koji se razrezuje na osnovu prihoda ostvarenih obavljanjem samostalne delatnosti, ali ne na osnovu realno ostvarenih prihoda, već na osnovu elemenata i kriterijuma propisanih odgovarajućim zakonom (Zakon o porezu na dohodak građana)<br />Suština, dakle, paušalno određenog poreza je u tome, da se isti plaća u visini utvrđenoj poreskim rešenjem, bez obzira kako preduzetnik realno posluje.
Example sentences:
pojednostavljenja procedure obračuna paušalnog poreza i automatskog obračuna poreza i doprinosa na paušalno utvrđen prihod (Aktiva sistem)
Пореска управа објавила је калкулатор пореза и доприноса на паушално опорезив приход од самосталне делатности на страници (Privredni savetnik )
Ukoliko uložite dovoljno vremena u istraživanje i prikupljanje podataka, moći ćete sa umerenom tačnošću da predvidite iznos Vašeg paušalnog poreza. (Minimax)
Peer comment(s):

agree Milica Todorović : Agree
2 hrs
agree Jelena Delibasic : agree
1 day 6 hrs
agree Milica Stamenković : Agree
1 day 16 hrs
Something went wrong...
4 KudoZ points awarded for this answer.
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search