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Concepts associés (118)
Situation nette
La situation nette est la partie la plus stable des capitaux propres mesurant un montant des droits à la valeur de l'entreprise des apporteurs de capitaux. La situation nette donne une indication sur la valeur de l'entreprise qui revient de manière stable aux apporteurs de capitaux (actionnaires et associés). Cette donnée, combinée à d'autres modes d'évaluation d'entreprise est utile pour le calcul d'une valeur mathématique lors de mouvements des capitaux propres.
Deloitte
Deloitte est une firme multinationale britannique, société de droit anglais fondée à Londres, premier cabinet des quatre plus importants cabinets d'audit et de conseil au monde (Big Four) avec un chiffre d’affaires mondial de 59,3 milliards de dollars en 2022. Chacun des cabinets membres constitue des entités juridiques distinctes et indépendantes entre elles. C'est le plus grand cabinet d'audit au monde en effectifs avec 330 000 employés.
Fuite des capitaux
La fuite des capitaux désigne un phénomène économique de sortie de capitaux extrêmement rapide et soutenue, causée par un évènement économique tel qu'une crise économique. On distingue trois types de fuite des capitaux : la fuite brutale de capitaux à la suite d'une crise financière dans un pays ou une zone économique : les investisseurs craignent de perdre une partie du capital investi et retirent leurs investissements.
Private defense agency
A private defense agency (PDA) is a theoretical enterprise which would provide personal protection and military defense services to individuals who would pay for its services. PDAs are advocated in anarcho-capitalism as a way of enforcing the system of private property. A PDA is distinguished from a private contractor employed by a state which is usually subsidized. Instead, such agencies would in theory be voluntarily financed primarily by competing insurance and security companies.
State government
A state government is the government that controls a subdivision of a country in a federal form of government, which shares political power with the federal or national government. A state government may have some level of political autonomy, or be subject to the direct control of the federal government. This relationship may be defined by a constitution. The reference to "state" denotes country subdivisions that are officially or widely known as "states", and should not be confused with a "sovereign state".
IRS tax forms
The United States Internal Revenue Service uses forms for taxpayers and tax-exempt organizations to report financial information, such as to report income, calculate taxes to be paid to the federal government, and disclose other information as required by the Internal Revenue Code (IRC). There are over 800 various forms and schedules. Other tax forms in the United States are filed with state and local governments. Form 1040 As of the 2018 tax year, Form 1040, U.S.
Tax shift
Tax shift or Tax swap is a change in taxation that eliminates or reduces one or several taxes and establishes or increases others while keeping the overall revenue the same. The term can refer to desired shifts, such as towards Pigovian taxes (typically sin taxes and ecotaxes) as well as (perceived or real) undesired shifts, such as a shift from multi-state corporations to small businesses and families.
Alcohol law
Alcohol laws are laws in relation to the manufacture, use, being under the influence of and sale of alcohol (also known formally as ethanol) or alcoholic beverages that contains ethanol. Common alcoholic beverages include beer, wine, (hard) cider, and distilled spirits (e.g., vodka, rum, gin). The United States defines an alcoholic beverage as "any beverage in liquid form which contains not less than one-half of one percent of alcohol by volume", but this definition varies internationally.
Tax choice
In public choice theory, tax choice (sometimes called taxpayer sovereignty, earmarking, or fiscal subsidiarity) is the belief that individual taxpayers should have direct control over how their taxes are spent. Its proponents apply the theory of consumer choice to public finance. They claim taxpayers react positively when they are allowed to allocate portions of their taxes to specific spending. The term tax sovereignty emphasizes the perceived equal status of state and taxpayer, instead of the traditional view of the dominant position of the state in taxation.
Droit d'enregistrement
Dans la terminologie fiscale, l'enregistrement désigne une formalité accomplie par un agent public à l'occasion d'un acte ou d'un fait juridique, notamment de la mutation d'un bien immeuble ou meuble, d'un décès, d'une instance judiciaire etc. Les droits d'enregistrement désignent les impôts ou taxes perçus à l'occasion de cette formalité. Cette fiscalité indirecte qui correspondait bien à l'état d'une société où les fortunes étaient stables et où les gens déménageaient peu, a perdu de son importance au milieu du .