lump-sum tax

Serbian translation: paušalni porez

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00:55 Dec 16, 2020
English to Serbian translations [PRO]
Bus/Financial - Finance (general)
Additional field(s): Business/Commerce (general), Economics, Marketing / Market Research
English term or phrase: lump-sum tax
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 sentence(s):
  • 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
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Question posted on behalf of translation team:
GBK economics and finances specialistsGBK economics and finances specialists


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Serbian translation:paušalni porez
Definition:
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.

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)
Suština, dakle, paušalno određenog poreza je u tome, da se isti plaća u visini utvrđenoj poreskim rešenjem, bez obzira kako preduzetnik realno posluje.
Selected response from:

Nena Perovic
Serbia
Grading comment
4 KudoZ points were awarded for this answer



Summary of translations provided
4 +3paušalni porez
Nena Perovic


Discussion entries: 1





  

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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
paušalni porez


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.

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)
Suština, dakle, paušalno određenog poreza je u tome, da se isti plaća u visini utvrđenoj poreskim rešenjem, bez obzira kako preduzetnik realno posluje.

Example sentence(s):
  • 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  

Explanation:
Varijacije termina u zavisnosti od konteksta su "paušalac" ili "paušalno oporezivanje".
Nena Perovic
Serbia
Local time: 17:24
Native speaker of: Native in SerbianSerbian
PRO pts in category: 4

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Milica Todorović: Agree
2 hrs

Yes  Jelena Delibasic: agree
1 day 6 hrs

Yes  Milica Stamenković: Agree
1 day 16 hrs
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