privilege tax
A tax on the privilege of carrying on a business or occupation for which a license or franchise is required. [Cases: Licenses 1. C.J.S. Architects § 8; Licenses §§ 2–4.]
Search Results for: privilege tax
tax return privilege
A privilege to refuse to divulge the contents of a tax return or certain related documents. • The privilege is founded on the public policy of encouraging honest tax returns.
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franchise tax
A tax imposed on the privilege of carrying on a business (esp. as a corporation), usu. measured by the business’s income. See FRANCHISE. [Cases: Taxation 117. C.J.S. Taxation §§ 177–180, 199.]
polltax
polltax n. 人头税 依税收管辖权向一定阶层的每一个人征收特定数额税款的税种，与纳税人的财产、职业、收入、支付能力无关，是对生存特权〔privilege of being〕征收的税种。人头税是以每个成人为课税单位，而由地方政府征收的定额税。最早可溯源至14世纪末期，英王查理二世向农民课征人头税，不料却引发农民革命，此后即未再实施。由于纳税人无论收入高低均需缴纳相同税额，故有违租税公平原则，甚至会造成所得逆分配。美国宪法第二十四条修正案禁止以交纳人头税为得在联邦选举中投票的先决条件。
indirect tax
indirect tax 间接税 对某些权利、特权和团体特许权征收的税，如特权税〔privilege tax〕、特许权税〔franchise tax〕。对某一事件的发生所征收的税，以别于对其有形成果所征的税。总的说来是指按照价值直接对财产征收的税之外的各种税，大致上是指那些税负可以转移给其他人的税，或那些由不负法定纳税义务的人所交纳的税。
indirect tax
A tax on a right or privilege, such as an occupation tax or franchise tax. • An indirect tax is often presumed to be partly or wholly passed on from the nominal taxpayer to another person. [Cases: Licenses 1. C.J.S. Architects § 8; Licenses §§ 2–4.]
occupation tax
An excise tax imposed for the privilege of carrying on a business, trade, or profession. • For example, many states require lawyers to pay an occupation tax. — Also termed occupational tax. [Cases: Licenses 1. C.J.S. Architects § 8; Licenses §§ 2–4.]
direct tax
A tax that is imposed on property, as distinguished from a tax on a right or privilege. • A direct tax is presumed to be borne by the person upon whom it is assessed, and not “passed on” to some other person. Ad valorem and property taxes are direct taxes. [Cases: Internal Revenue 3059–3064; Taxation
intangible tax
A state tax imposed on the privilege of owning, transferring, devising, or otherwise dealing with intangible property. [Cases: Taxation 1. C.J.S. Taxation §§ 1–3, 5–6.]