(A budget in which total expenditures equal total revenue. An entity has a budget surplus if expenditures are less than revenues. It has a budget deficit if expenditures are greater than More…
(Company situated in a low-tax or non-tax country (i.e. tax haven), which is used to shelter income and reduce taxes in the taxpayer's home country. Base companies carry on certain More…
(Current trends and future expectations assuming no programmatic changes or adjustments to revenue and expenditure policies.; Ausgangssituation; ելակետ; საბაზისო) მიმდინარე ტენდენციები ან More…
(A person who enjoys the real benefits of ownership, even though the title to the property is in another name. Often important in tax treaties, as a resident of a tax treaty partner may be More…
(law is a mathematical law that applies to any population of numbers derived from other numbers (e.g. such as the dollar amount of a sale, found by multiplying the quantity sold times the More…
(A method or an innovative process involving a range of safe and reasonable practices resulting in the improved performance of a higher education institution or programme, usually More…
(A quantitative plan of activities and programs expressed in terms of the assets, equities, revenues, and expenses that will be involved in carrying out the plans, or in other quantitative More…
(Requests that are submitted to make changes to the request year budget after it has been approval.; Haushaltsanpassung; բյուջեի փոփոխություն; ბიუჯეტის ცვლილება) მოთხოვნები, რომელიც ბიუჯეტის More…
(A document/memorandum issued by the Central Budget Authority to guide line ministries/agencies in the preparations of their initial budget proposals/budget estimates. A budget circular, for More…
(The budget life cycle refers to the major events or stages of the budgetary decision-making process, as well as the implementation and ex-post review of those decisions over time. More…
(Narrative which explains expenditures and services from prior years and supports the requested level of expenditure and services.; Haushaltsplan; բյուջետային պլան; ბიუჯეტის დასაბუთება) More…
(A program budget expresses the operating plan in terms of the costs of activities (programs) to be undertaken to achieve specific goals and objectives.; Programm im Haushalt; բյուջեի More…
(Test used against tax avoidance schemes. Artificial schemes which create circumstances under which no tax or minimal tax is levied may be disregarded if they do not serve a "business More…
to main page 
top of page