tax buoyancy


tax buoyancy

фр. élasticité globale du système fiscal par raport au produit intérieur brut (PIB)

исп. elasticidad tributaria global

показатель эластичности налоговой системы

Характеризует общую эластичность налоговой системы (встроенная эластичность плюс эластичность дис-креционного характера). Измеряется отношением ежегодного прироста налоговых поступлений к ежегодному приросту валового внутреннего продукта (ВВП).


Финансы и долги. — М.: Весь мир. 1997.

Смотреть что такое "tax buoyancy" в других словарях:

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