1) tax liability
Definicija: n. – the total amount of a tax owed by a person or company
Primjer upotrebe: A company’s tax liability falls if the company makes fewer sales.
Prijevod: porezna obveza
Definicija: n. – a proportion of an income that is not subject to tax, normally because it comes from a particular source
Primjer upotrebe: Disabled people have a higher tax allowance because it is harder for them to earn money.
Prijevod: odbitak, dopuštenje
3) tax evasion
Definicija: n. – the practice of using methods to not pay taxes that are due’ also v. to evade tax
Primjer upotrebe: Mr Smith was convicted of tax evasion and sentenced to 6 months in prison.
Prijevod: utaja poreza
4) tax shelter
Definicija: n. – a method of reducing tax liability
Primjer upotrebe: Many banks employ clever accounts to develop tax shelters to avoid paying tax.
Prijevod: porezno sklonište
5) tax authority e.g. HMRC (UK), IRS (US)
Definicija: n. – government body handling all tax affairs
Primjer upotrebe: The UK tax authorities are reviewing the current income tax rate.
Prijevod: porezna uprava
6) tax audit – tax inspection
Definicija: n. – an review of a person’s or company’s financial records and accounting procedures
Primjer upotrebe: The company was subject to a tax inspection.
Prijevod: porezna revizija – porezna inspekcija
7) tax dispute
Definicija: n. – a disagreement, normally between a person or organisation and the tax authorities about the amount of tax to be paid for a given period of time
Primjer upotrebe: I have not yet paid my tax for 2009 because I have a dispute with the tax authorities.
Prijevod: porezni spor