Tax Base
The amount or measure on which a tax is calculated. Its components and adjustments depend on the applicable system.
Taxpayer
A person or entity to whom a tax obligation is assigned by law. The term may have a specific technical meaning.
Deduction
A mechanism that may reduce a tax base or another amount when locally defined requirements are met.
Tax Return
Information submitted to the relevant authority for a purpose and in a format set by current rules.
Taxable Event
An event or transaction that the law links to the creation of an obligation.
Indirect Tax
A broad category of tax associated with transactions or consumption; its exact scope varies.
Withholding
An amount withheld from certain payments and remitted under applicable rules.
Tax Residence
A set of legal criteria used to determine an individual's or entity's tax connections.
Liable Party
A person or entity responsible for meeting a specific filing or payment obligation.
Rate
A percentage, amount, or calculation parameter defined by the applicable rules.