lump-sum tax

Slovak translation: paušálna daň

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00:55 Dec 16, 2020
English to Slovak 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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Slovak translation:paušálna daň
Definition:
Zákon č. 366/1999 Z. z. o daniach z príjmov v znení neskorších predpisov zaviedol osobitný spôsob zdaňovania príjmov daňovníkov prevádzkujúcich niektoré činnosti tzv. paušálnu daň. Systém paušálnej dane bol vyjadrením vôle zákonodarcu vymedzenej cieľovej skupine daňovníkov minimalizovať administratívu viažucu sa k vedeniu účtovníctva, ako aj k určeniu daňovej povinnosti na dani z príjmov.
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Kristína Stupárková
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Summary of translations provided
5 +2paušálna daň
Kristína Stupárková


  

Translations offered


5 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
paušálna daň


Definition from Ekonomické právne informácie :
Zákon č. 366/1999 Z. z. o daniach z príjmov v znení neskorších predpisov zaviedol osobitný spôsob zdaňovania príjmov daňovníkov prevádzkujúcich niektoré činnosti tzv. paušálnu daň. Systém paušálnej dane bol vyjadrením vôle zákonodarcu vymedzenej cieľovej skupine daňovníkov minimalizovať administratívu viažucu sa k vedeniu účtovníctva, ako aj k určeniu daňovej povinnosti na dani z príjmov.

Example sentence(s):
  • Daňovník, ktorý má príjmy podľa § 7 ods. 1 písm. b) z činností uvedených v prílohe č. 1 a príjmy z výroby predmetov, ktoré sú výsledkom jeho tvorivej činnosti,71) sa môže rozhodnúť pre osobitný spôsob zdaňovania a platenia dane (ďalej len „paušálna daň“) z týchto príjmov na bežné zdaňovacie obdobie. - Zákon o daniach z príjmov 366/1999 Z.  
  • Sadzba paušálnej dane z príjmov zaokrúhlených na celé koruny nadol je... - Zákon o daniach z príjmov 366/1999 Z.  
Kristína Stupárková
Local time: 12:54
Native speaker of: Slovak
PRO pts in category: 4

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Ján Ramža
7 hrs
  -> Ďakujem!

Yes  Barbora Bellovičová
84 days
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