Page 1: "ability-to-pay principle" to "consumption tax"
- ability-to-pay principle
- ABN
- abusive tax shelter
- accounting year
- accumulated earnings tax
- ACT
- ad valorem
- ad valorem duty
- ad valorem tax
- advance corporation tax
- after-tax
- allowable deductions
- allowable expenses
- alternative minimum tax
- AMT
- anti-dumping duty
- assessed loss
- asymmetric taxation
- ATO
- Australian Business Number
- Australian Taxation Office
- back duty
- back tax
- backup withholding
- BAS
- basic rate
- basis of assessment
- basis period
- before-tax profit margin
- BFH
- Board of Inland Revenue
- bottom-of-the-harbor scheme
- bracket creep
- branch tax
- Bundesfinanzhof
- Business Activity Statement
- business property relief
- business rate
- business transfer relief
- bypass trust
- capital allowance
- capital cost allowance
- capital gains reserve
- capital gains tax
- capital levy
- capital property
- capital tax
- capital transfer tax
- cash accounting
- certificate of tax deducted
- CGT
- chargeable asset
- chargeable gain
- chargeable transfer
- Chartered Institute of Taxation
- classical system of corporation tax
- concessionally taxed
- consolidated fund
- consolidated tax return
- consumption tax
Dictionary and Glossary - Authors and Usage
The dictionary and financial glossary have been compiled by an international team of expert researchers and business information specialists, including over 3,000 terms from the Chartered Management Institute. World Business and Financial English terms are included to reflect the globalization of the business world.
- Abbreviations, acronyms, and their expansions are shown in full and cross-referenced for ease of use.
- Mini-essays used to explain more complex concepts and help you get to grips with idea quickly.
- Financial and business slang from the around the world – some humorous, some serious, some baffling. If English is not your first language, the entries will help you find a ‘tenbagger’, avoid getting into a ‘big bath’, and ensure you are aware of the ‘witching hour’.

