Taxation
Corpotation tax- (ettevõtte tulumaks)Tax on the profits made by a company.
Value-added tax- (lisaväärtusmaks)goods bought in stores. Tax imposed as a percentage of the
invoice value of goods and services.
Transfer tax, inherited tax, death duty- money recived from relatives after their death
Income tax, social security tax, national insurance- salaries and wages. Tax on persons
income.
Tariffs- goods made in other countries.
Capital gain tax- income tax 21/79- (kapitali kasumaks)money made by selling stock at a
profit.
Proportional- flat tax- a tax that has one rate is the same for everybody.
Progressive income tax- a tax that has a higher rate for taxpayers with higher income.
Collect, pay, impose(kehtestama), levy(võtma), charge(võtma) TAX
Direct taxes- * income tax *capital gains tax *a capital transfer tax/death duty/inheritance
tax/estate tax. *corporation tax * national insurance/social insurance
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