A B C R S T U V W

BA BE BU
selected terms: 14 page 1 of 1
Balanced Budget
(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…
Base
(Estimated level of funding before legislatively authorized changes.; Basis; բազա, հիմք; ბაზა) დაფინანსების საბაზისო დონე სამართლებრივად ავტორიზებულ ცვლილებებამდე. =საჯარო ფინანსების More…
Base Company
(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…
Baseline
(Current trends and future expectations assuming no programmatic changes or adjustments to revenue and expenditure policies.; Ausgangssituation; ելակետ; საბაზისო) მიმდინარე ტენდენციები ან More…
Beneficial Owner
(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…
Benford's law
(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…
BEST PRACTICE
(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…
Budget
(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…
Budget Amendment
(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…
Budget Circular
(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…
Budget Cycle
(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…
Budget Justification
(Narrative which explains expenditures and services from prior years and supports the requested level of expenditure and services.; Haushaltsplan; բյուջետային պլան; ბიუჯეტის დასაბუთება) More…
Budget program
(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…
Business Purpose Test
(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…
საჯარო ფინანსების მართვის განმარტებითი ლექსიკონი ლექსიკონები
to main page Top 10FeedbackLogin top of page
© 2008 David A. Mchedlishvili XHTML | CSS Powered by Glossword 1.8.9