(ASYCUDA is a computerised customs management system which covers most foreign trade procedures. The system handles manifests and customs declarations, accounting procedures, transit and More…
(An acronym of the French and English words ‘Admission Temporaire/Temporary Admission.’; ATA; ATA / ժամանակավոր թույլտվություն; ATA) აღნიშნული შემოკლება, ფრანგულიდან და ინგლისურიდან More…
(An international Customs document which, issued under the terms of the ATA Convention, and the Istanbul Convention incorporates an internationally valid guarantee and may be used, in lieu More…
(Producing a desired outcome. An audit procedure is effective if the evidence supports a correct conclusion.; Wirksamkeit der Prüfung; ստուգման/աուդիտի էֆեկտիվություն; აუდიტის ეფექტურობა) More…
(The ratio of the audit evidence produced to audit resources used.; Effizienz der Prüfung; ստուգման/աուդիտի արդյունավետություն; აუდიტის ეფექტიანობა) მოპოვებული აუდიტის მტკიცებულებისა და More…
(The activities covered by an internal audit, which may include, when appropriate: Audit objectives; Nature and extent of auditing procedures performed; Time period audited ; Related More…
(Any individual, unit, or activity of the organization that is audited.; geprüfte Stelle; ստուգվող/աուդիտի ենթարկվող; აუდიტის ობიექტი) ნებისმიერი პირი, ორგანიზაციული ერთეული ან ორგანიზაციის More…
(A term generally used to describe the arrangement of a taxpayer's affairs that is intended to reduce his tax liability and that although the arrangement could be strictly legal it is More…
(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…
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