By Eldon S. Hendriksen
A basic body of reference is used to guage the various parts of monetary accounting conception and perform. It features a variety of theories that aren't unavoidably in line with one another and that can result in diverse conclusions. reviews are made at 3 uncomplicated degrees: the structural point, the semantic interpretation point, and the pragmatic point. Emphasis is put on the inductive-deductive and the capital industry ways within the reviews, even though different ways are mentioned the place acceptable. recommended recommendations are tentative and topic to alter as new facts turns into on hand.
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Additional resources for Accounting Theory
Revenues from Environmentally Related Taxation as Percentage of GDP 1996 2002 2008 Percent of GDP 5 4 3 2 1 0 -1 Un M i t e ex d ic St o at e C s N e C a hil e w na Ze da al an Ja d pa Sp n Fr a in Au anc st e r Po a li a Sl ov B l a n ak elg d Re ium pu b S w Ic e l i c it z lan er d la Gr n d Un e G i te e ec d rm e K i an ng y d Ir e o m l No and r Lu A way xe u s m tr i bo a u Ko r g re a Sw It al y e Po de C z S r tu n e c lo ga h ve l Re n pu i a F i blic n Hu l a n ng d a Is r y ra T el D ur N e en key th ma er r k la OE nd CD s av er ag e -2 Notes: Revenues include those at both the central and sub-central levels.
1787/888932342791 36 REVENUE STATISTICS 1965-2009/STATISTIQUES DES RECETTES PUBLIQUES 1965-2009 © OECD/OCDE 2010 I. TAX REVENUE TRENDS, 1965-2009/TENDANCES DES RECETTES FISCALES, 1965-2009 Notes 1. OECD, The Welfare State in Crisis (Paris, 1981). 2. This is not strictly a true tax expenditure in the formal sense. Such tax expenditures require identification of a benchmark tax system for each country, or preferably, a common international benchmark. In practice it has not been possible to reach agreement on a common international benchmark.
La présente édition fournit des informations sur les recettes fiscales au cours de la période 1965-2008. En outre, des estimations des recettes pour 2009 sont indiquées. Dans ce rapport, le terme « impôt » s’applique uniquement aux versements obligatoires sans contrepartie aux administrations publiques. Les impôts sont sans contrepartie en ce sens que les prestations fournies par les administrations aux contribuables ne sont pas normalement proportionnelles à leurs paiements. Dans la classification de l’OCDE, les impôts sont ventilés en fonction de leur base : revenus et bénéfices (rubrique 1000), salaires (rubrique 3000), biens immobiliers (rubrique 4000), consommation (rubrique 5000) et autres impôts (rubrique 6000).