Glossary entry (derived from question below)
English term or phrase:
lump-sum tax
Croatian translation:
paušalni porez
English term
lump-sum tax
The lump-sum tax system is superior if there are no errors in classifying individuals but, when enough mistakes are made, income taxation may be the preferred system. (Science Direct)
Iowa lump-sum tax applies only if federal form 4972 was used to compute the federal tax on any portion of the lump-sum distribution. (Iowa Department of Revenue)
The lump-sum tax is calculated upon the annual expenses borne by the applicant individual considering his or her standard of living, as well as by those people he or she takes care of. These expenses represent the taxable base for the computation of the tax due. (modaq)
| 4 +2 | paušalni porez |
Lirka
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Nov 30, 2020 20:25: changed "Kudoz queue" from "In queue" to "Public"
Dec 16, 2020 00:55: changed "Stage" from "Preparation" to "Submission"
Dec 19, 2020 01:55: changed "Stage" from "Submission" to "Completion"
Dec 19, 2020 09:52: Lirka Created KOG entry
Dec 19, 2020 09:53: Lirka changed "Edited KOG entry" from "<a href="/profile/818774">Lirka's</a> old entry - "lump-sum tax"" to ""paušalni porez""
Dec 19, 2020 09:53: Lirka changed "Edited KOG entry" from "<a href="/profile/818774">Lirka's</a> old entry - "lump-sum tax"" to ""paušalni porez""
Proposed translations
paušalni porez
Paušalni porez na dohodak mogu plaćati porezni obveznici koji obavljaju samostalnu djelatnosti obrta i samostalnu djelatnost poljoprivrede i šumarstva, a kojima ukupan godišnji primitak ne prelazi iznos propisan za obvezni ulazak u sustav PDV-a odnosno iznos od 300.000,00 kn, te nisu u sustavu PDV-a. (CZP Osijek)
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