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tax expenditures

Preferential provisions of the tax law that provide certain taxpayers with concessions that are not available to others.

Положения налогового законодательства,...

taxable event

The event that the government, legislature, or other authority has determined will be subject to taxation.

Событие, которое по решению правительства,...

taxes

Economic benefits or service potential compulsorily paid or payable to public sector entities, in accordance with laws and/or regulations, established to provide revenue to the government. Taxes do not include fines or other...

termination benefits

Employee benefits payable as a result of either:

(a) An entity’s decision to terminate an employee’s employment before the normal retirement date; or

(b) An employee’s...

transaction costs

Incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability (see [IPSAS 29] Appendix A paragraph AG26). An incremental cost is one that would not have been...

transfers

Inflows of future economic benefits or service potential from non-exchange transactions, other than taxes.

Поступления будущих экономических выгод или сервисного...



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