Society, General Knowledge for Vocational Schools (ABU), Vocabulary

persons who are connected to others by blood, marriage or adoption

capacity to enter marriage; the age of majority and competency

a sum of money imposed as a penalty for an offense

a tax that takes into consideration the economic capability of the taxable entity

the money a person earns (e.g. through professional activity, capital investment, inheritance)

complaint that can be raised when one does not agree

a fee which must be paid when civil duties are not or cannot be carried out (military service or fire brigade)

tax revenues which finance government spending (for example, education and civil engineering)

the sum of all revenues (taxes and social security contributions) compared to gross domestic product (GDP)

tax system where only one tax rate is applied to all personal income

request filed if the tax return cannot be submitted by the specified time

fee for a state service, e.g. waste disposal fee

taxes that do not take into account the economic capacity of the taxpayer

tax which every taxpayer pays in the same amount

environmental strategy, where a state imposes taxes on a product that are as high as the costs of the environmental pollution caused by the product

indirect tax on the domestic consumption of goods and services, except those that are zero-rated or otherwise exempt

form of taxation where a tax payer pays a predetermined lump sum

personal data or information as registered by state authorities

rate of taxation which rises with a rise in the income that is taken as the basis for calculating the tax

a type of income taxation that is withheld at source by the employer and paid directly to the government

taxation purpose aiming to create social balance (e.g. inheritance tax, progressive tax)

ratio of government expenditure to gross national product (GNP)

an amount of money that you have to pay to the government without directly benefitting from it (which it uses to provide public services and pay for government institutions)

tax liability towards federal, cantonal, municipal and church taxes

collection of a taxpayers data (e.g. income) that must be handed in to the tax office to establish income tax owed

the right to levy taxes

examination of tax returns to determine the definitive tax burden

competition between different locations on the basis of diverging tax burdens

request for postponing a claim that is due

something such as money or property that a person or entity owns

that part of an employee's tax liability withheld by the employer from wages or salary and paid directly to the government, in Switzerland it is 35% and used to deter tax evasion

guidelines, for instance, for filling out one's tax returns

purpose of taxation that serves to steer production and consumption (tobacco tax, customs)

a two-party arrangement which is regulated on both sides (e.g. a contract between the EU and Switzerland)