Glossary entry

German term or phrase:

Steuersubstrat

English translation:

tax base; tax revenue pool

Added to glossary by Adrian MM. (X)
Feb 9, 2008 15:12
16 yrs ago
4 viewers *
German term

Steuersubstrat

German to English Bus/Financial Law: Taxation & Customs
verständliche fiskalische Interessen nach Sicherung des Steuersubstrats...
Change log

Feb 10, 2008 14:24: Adrian MM. (X) Created KOG entry

Feb 10, 2008 17:19: Steffen Walter changed "Field (specific)" from "Law (general)" to "Law: Taxation & Customs"

Proposed translations

+1
4 hrs
German term (edited): Steuersubstrat (CH)
Selected

tax revenue pool; national tax base

Assuming this is Switzerland, I had seen substrate or substratum either in connection with geology, architecture or company objects i.e. disappearance of the substratum of a corporate business for which the co. was set up.'

Note the Austrian trans. of Steuerbemessungsgrundlage in the 2nd web ref.


'Re: US Federal Corporate tax revenue observation...
February 06, 2008 01:31PM Registered: 2 years ago
Posts: 63

Coltrane Wrote:
-------------------------------------------------------
> As the rich get richer, they pay higher
> percentages of taxes. Those stats really
> illustrate the massive divide that continues to
> grow between the upper class and the increasingly
> non-existent middle class.


Right, that's a good point. It could be argued though that this was still a benefit for rich and poor alike because it increased the *tax revenue pool*. Had tax revenue actually decreased then it could have been argued that this was bad for the poor from a tax revenue standpoint. Apparently Bush set the tax rate on corporations at a more optimal level in the past.'







Example sentence:

Das Steuersubstrat wird also in zunehmendem Mass von ... Das Steuersubstrat der juristischen Personen verzeichnet das höchste relative Wachstum aller ...

This motivated us to conduct a study that quantifies the actual effects of a potential decisiveness of IAS/IFRS for the national tax base - without further ...

Peer comment(s):

agree RobinB : or simply "tax base". What's even better is that it isn't a guess - it's right!
1 hr
Thx
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4 KudoZ points awarded for this answer. Comment: "Thank you very much for clarifying this for me!"
+1
10 mins

tax substrate

a guess that garners the odd ghit
Peer comment(s):

agree babli : I also think too
18 mins
Something went wrong...
2 hrs

taxable substance

I want to guess too (g)
Something went wrong...
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