1) tax liability
Definicija: n. – the total amount of a tax owed by a person or company
Primer rabe: A company’s tax liability falls if the company makes fewer sales.
Prevod: obveznost za davek
Definicija: n. – a proportion of an income that is not subject to tax, normally because it comes from a particular source
Primer rabe: Disabled people have a higher tax allowance because it is harder for them to earn money.
3) tax evasion
Definicija: n. – the practice of using methods to not pay taxes that are due’ also v. to evade tax
Primer rabe: Mr Smith was convicted of tax evasion and sentenced to 6 months in prison.
Prevod: davčna utaja
4) tax shelter
Definicija: n. – a method of reducing tax liability
Primer rabe: Many banks employ clever accounts to develop tax shelters to avoid paying tax.
Prevod: davčno zatočišče
5) tax authority e.g. HMRC (UK), IRS (US)
Definicija: n. – government body handling all tax affairs
Primer rabe: The UK tax authorities are reviewing the current income tax rate.
Prevod: davčni organ
6) tax audit – tax inspection
Definicija: n. – an review of a person’s or company’s financial records and accounting procedures
Primer rabe: The company was subject to a tax inspection.
Prevod: davčna revizija – davčna inšpekcija
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
Primer rabe: I have not yet paid my tax for 2009 because I have a dispute with the tax authorities.
Prevod: davčni spor