Fiscal Capacity
Definition: Fiscal capacity is a country’s ability to raise revenue through taxation and other fiscal instruments to meet its public spending needs. It is determined by a country’s economic strength, its tax structure, and its capacity to collect taxes effectively. Key Factors Affecting Fiscal Capacity: 1. Economic Strength:– GDP per capita: Higher GDP per capita […]
Related-Party Transaction
Related-Party Transactions Related-party transactions are accounting entries involving parties related to the reporting company, such as subsidiaries, joint ventures, or key management personnel. These transactions are required to be disclosed in the company’s financial statements to ensure transparency and consistency. Types of Related-Party Transactions: Subsidiaries: Controlled companies that are treated as part of the reporting […]
Economic Justice
Economic justice is the principle that all people should have an equal opportunity to access and benefit from economic prosperity. It is a fundamental human right that ensures that everyone has the resources and opportunities they need to live a healthy, fulfilling life. Key Principles of Economic Justice: Equity: Ensuring that decision-making processes and resource […]
Tax Base
Sure, here is the meaning of tax base: Tax base – The taxable income or value of an asset used to calculate the tax owed. It is the income or value on which taxes are levied. In other words, the tax base is the amount of money that a person or corporation is required to […]
Third Party
Definition: A third party is an organization or individual that is not directly involved in a transaction between two parties but has a vested interest or is affected by the transaction. Examples: Supplier: A supplier is a third party to a manufacturer and customer. The supplier provides raw materials or components to the manufacturer and […]
Profit-Sharing Plan
Profit-Sharing Plan A profit-sharing plan is a type of employee profit-sharing arrangement in which employees share in the company’s profits, typically by distributing a portion of the company’s net income to them. Key Features: Profit-Sharing Pool: A pool of funds is established that includes the company’s net income, less expenses and any predetermined items. Eligibility: […]
Wordpress (Cms)
WordPress CMS (Content Management System) WordPress is a popular open-source CMS (Content Management System) platform used for creating websites and blogs. It is widely renowned for its user-friendly interface, vast plugin ecosystem, and extensive customization options. Key Features: Easy to Use: WordPress’s intuitive drag-and-drop editor makes it simple for beginners to create professional-looking content. Thousands […]
Non-Marketable Security
A non-marketable security is a type of security that cannot be easily traded on a public market. This is because the security does not have a readily available market, or the trading volume of the security is so low that it is not commercially feasible to trade. Examples of non-marketable securities: Private company securities Company […]
Quoted Price
A quoted price is the price that is quoted for a particular item or service at a particular time. It is usually a firm offer that is made by a seller to a buyer. Key points: Quoted price: The price quoted by the seller. Firm offer: A quoted price is a firm offer and not […]
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