A Comprehensive Annual Financial Report (CAFR) is the official annual financial statement for government entities in the USA, providing a detailed look into financial activities and fiscal health.
A Comprehensive Spending Review (CSR) is a periodic review process undertaken by governments to set multi-year budgets for various government departments, determining allocation of resources and priorities for public spending.
Comprehensive zoning is a systematic, long-term approach to urban planning that integrates various land uses and regulations to achieve cohesive regional development.
A comprehensive overview of situations where both state and federal governments have legal authority.
A Conditional Use Permit (CUP) allows a property to be used in a manner not typically permitted within its zoning district, provided certain conditions are met.
Confiscation refers to the compulsory taking of property by authorities without compensation, usually for legal or policy reasons.
A congestion charge is an additional fee imposed on vehicles operating in congested areas to reduce traffic volume and environmental pollution.
A comprehensive exploration of what a constituency is, its historical context, types, and significance in modern governance. This article delves into the various aspects of constituencies, providing detailed explanations and examples.
The Consumer Financial Protection Bureau (CFPB) is a regulatory agency responsible for overseeing financial products and services offered to consumers. Established to protect consumers in the financial sector, the CFPB enforces laws and regulations, educates consumers, and promotes transparency in the financial marketplace.
The Consumer Goods Pricing Act of 1975 was introduced to prohibit the enforcement of price maintenance laws in interstate commerce, ensuring competitive pricing for consumer goods across the United States.
Contempt of court refers to acts of disobedience or disrespect towards a court of law, including false statements and actions that undermine the court's authority.
A Continuing Disability Review (CDR) is a periodic medical review conducted to determine if a Social Security Disability Insurance (SSDI) beneficiary continues to meet the disability criteria established by the Social Security Administration (SSA).
An in-depth examination of Controlled Foreign Corporations (CFCs), including definitions, historical context, key events, types, mathematical formulas, examples, and more.
An in-depth exploration of Controlled Foreign Corporation (CFC) Rules which regulate the taxation of passive income earned by foreign subsidiaries.
An in-depth exploration of controlled items, their classifications, government regulations, historical context, importance, examples, and more.
Detailed exploration of Corporate Income Tax, including its historical context, types, key events, formulas, importance, applicability, and more.
Explores the corporate tax rate and its implications on businesses, including computation, global comparison, and historical context.
An in-depth look at how corporations are taxed on their earnings, including historical context, types, key events, and more.
A comprehensive overview of the UK system of company taxation, known as Corporation Tax, including its history, structure, key events, and applicability.
An in-depth exploration of corruption, its types, historical context, implications, and ways to combat it.
Detailed exploration of Cost Accounting Standards (CAS), their historical context, types, importance, applicability, and related terms, aimed at ensuring uniformity in cost accounting practices.
An overview of the Cost Accounting Standards Board, its historical context, key functions, and importance in government contracts.
An in-depth exploration of Cost-of-Service Regulation, its historical context, types, key events, and implications in utilities, telecommunication, and other industries.
An exploration of cost-plus contracts, their types, advantages, disadvantages, historical context, and their application in various industries.
Cost-Plus Pricing refers to a contract pricing strategy where the final price consists of actual measured costs plus an agreed-upon percentage markup for profit. Although it offers simplicity, it is often criticized for encouraging cost inefficiency.
An in-depth look into Cost-Sharing Reductions (CSRs), a key feature of the Affordable Care Act (ACA) designed to reduce out-of-pocket costs for eligible individuals.
Comprehensive guide to Council Housing in the UK, including its history, types, importance, applicability, and more.
The Council of Economic Advisers (CEA) is a U.S. agency within the Executive Office of the President that advises the President on economic policy.
The Council of the European Union, also known as the Council of Ministers, comprises government ministers from each EU member state, sharing legislative and budgetary authority with the European Parliament.
Council Tax is a UK local-government tax charged according to property valuation. It replaced the community charge in 1993--94 and is charged on the value of a domestic property as defined by a series of bands.
An in-depth look into the Council Tax system in the UK, its history, valuation bands, exemptions, and implications for homeowners and local authorities.
An in-depth look at Counter-Terrorism Financing, strategies to block financial support for terrorist activities, and its importance in global security.
A tariff imposed to counteract the effects of foreign subsidies on exported goods, aiming to level the playing field for domestic producers.
A Court of Appeals is a federal court that reviews and hears appeals from the decisions of lower courts, including the Tax Court.
An in-depth exploration of the Court of Justice of the European Union (CJEU), its historical context, structure, key functions, importance, and its role in ensuring uniform interpretation and application of EU law.
The Canada Pension Plan (CPP) is a government-managed program that provides retirement, disability, and survivor benefits to Canadian workers. It is a key component of the country's social safety net, designed to ensure financial security for retirees and individuals facing disability or the loss of a family member.
Credibility in the context of policy announcements refers to the extent to which monetary or fiscal authorities' statements are believed by the public. This concept involves the rational belief that the authorities will execute their declared policies, supported by a history of consistency and reputation.
Credit Reduction occurs when states owe money to the federal unemployment trust fund, thereby reducing the Federal Unemployment Tax Act (FUTA) credit rate for employers in that state.
Criteria Pollutants refer to specific air pollutants identified by the EPA as harmful to public health and the environment, with established National Ambient Air Quality Standards (NAAQS).
An in-depth exploration of Civil Society Organizations (CSOs), including their historical context, categories, importance, applicability, and much more.
A comprehensive examination of Counter-Terrorist Financing (CTF) strategies aimed at disrupting and preventing the financial channels that support terrorist activities.
Comprehensive coverage of Counter-Terrorism Financing (CTF), detailing its historical context, types, key events, importance, applicability, and more.
Currency reform involves the replacement of an existing currency by a new one, often to address issues such as inflation or to facilitate economic policy adjustments.
A comprehensive guide to understanding Currency Transaction Reports (CTR), their historical context, regulatory requirements, and significance in the financial industry.
An in-depth look at Customs and Excise, their historical context, functions, and significance in government revenue systems.
Comprehensive coverage of Customs and Excise, the historical UK tax authority responsible for collecting indirect taxes including customs duties, revenue duties on alcoholic drinks and tobacco, and value-added tax (VAT), until its merger in 2005 to form HM Revenue and Customs.
Detailed explanation of customs clearance, its importance in international trade, processes involved, and related terminologies.
An in-depth comparison between the Customs Court and general federal courts, highlighting their distinct roles in legal proceedings.
A detailed comparative overview of the Customs Court and the International Trade Commission (ITC), highlighting their distinct roles in trade policy and adjudication.
Customs Declaration is a critical document in international trade, listing the details of goods being imported or exported, and serves as a formal statement of the contents of a shipment. This article provides a comprehensive look at its historical context, types, key events, significance, and related terms.
A comprehensive overview of customs duty, including its historical context, types, key events, detailed explanations, and importance. Learn about mathematical models, applicability, examples, related terms, famous quotes, proverbs, and more.
An in-depth exploration of Customs Duty, including its historical context, types, key events, formulas, and importance.
An in-depth examination of government spending cuts, their types, historical context, implications, examples, and related concepts.
Daylight Saving Time (DST) is the practice of setting the clock forward by one hour during warmer months to extend evening daylight and save energy.
Comprehensive entry on DD-214, a form issued by the Department of Defense that details a service member's release from active duty.
De facto discrimination refers to unequal treatment and disparities that occur in practice, despite existing laws that prohibit such discrimination. This term sheds light on the unintended and often systemic inequalities that persist in various societal aspects.
Death Duties are taxes levied on a person's estate after their death, implemented to discourage inherited wealth and serve as a government revenue source. This article explores their historical context, types, key events, detailed explanations, and more.
An in-depth exploration of Death Duty, its history, types, key events, applications, examples, related terms, and more.
Decentralized authority refers to the distribution of decision-making power across various levels within an organization or system, as opposed to being concentrated in a central point.
A court's declaration of the legal rights and obligations of the parties without ordering specific action or awarding damages.
Deductions at Source (DAS) is a method of tax collection where the payer of income deducts tax before disbursing the net amount to the recipient. This practice simplifies tax compliance and improves tax collection efficiency.
A historical method where donations were made under a legally binding agreement for a set period, now replaced by Gift Aid.
An in-depth exploration of defence spending, its historical context, categories, significance, and its global implications.
In-depth look into defense contracting, encompassing historical context, types, key events, and more. Understand the complexities of agreements between the government and private companies for military goods and services.
A legal agreement that postpones prosecution provided the defendant meets certain conditions.
An in-depth look at Deferred Prosecution Agreements, including historical context, key elements, legal implications, and case studies.
Deferred Retirement Credit refers to earned credits that increase retirement benefits as a reward for delaying retirement.
Deficiency in taxation refers to the amount by which a taxpayer’s tax liability exceeds the amount of tax reported on their return. It signifies the additional tax debt that the IRS claims is owed, above what the taxpayer originally reported.
A comprehensive look at deficiency payments, subsidies paid to farmers when market prices for certain agricultural products fall below government-set target prices.
A comprehensive explanation of Deficit Budget, where expenses surpass revenues, including types, implications, examples, and more.
Delegated authority refers to the transfer of decision-making power from a higher authority to a lower one within the hierarchy of an organization, government, or any structured institution.
An overview of delegated legislation, its types, implications, and applications in modern governance.
An in-depth exploration of delinquent taxes, including definitions, examples, historical context, and applicable regulations.
Deportation refers to the formal removal of a non-citizen from a country, typically due to violations of immigration laws or other serious offences.
An in-depth exploration of deregulation, its historical context, types, key events, importance, and impact on various sectors.
An in-depth look at the process and impact of deregulation across various sectors, including historical context, key events, types, and considerations.
A comprehensive guide to Designated Professional Bodies, their roles, historical context, and significance in the regulatory landscape.
An in-depth look at Designated Professional Bodies (DPBs) which regulate professional conduct under specific laws.
An in-depth exploration of the destination principle of taxation, its historical context, applications, and key considerations.
A comprehensive examination of devaluation, its historical context, mechanisms, impacts on trade and economy, and its relevance in both fixed and floating exchange rate systems.
Comprehensive exploration of Development Aid, including its history, types, importance, key events, and applicability in today's world.
A detailed guide on Defense Federal Acquisition Regulation Supplement (DFARS), covering its historical context, types, key events, importance, applicability, examples, related terms, FAQs, and more.
The concept of direct control, particularly in the context of Federal Reserve policy, refers to mechanisms where the Federal Reserve directly sets rates or regulations without market mediation. An example is the discount rate, which contrasts with indirect tools like the Federal Funds Rate.
The use by a UK local authority of its own employees for work such as refuse collection or maintenance of its housing stock, as an alternative to contracting out.
Direct taxes are taxes imposed directly on individuals and organizations, including income tax, corporate tax, property tax, and inheritance tax. These taxes are paid directly to the government by the taxpayer.
An in-depth exploration of the Directive of the European Union, its historical context, significance, key types, and practical applications.
Dirigisme refers to the willingness of the state to intervene in the economy, either systematically or in an ad hoc manner. Contrasted with laissez-faire economics, dirigisme represents a more hands-on approach by the state.
Disability Determination: The process of evaluating if an individual's impairment meets the definition of disability under the Social Security Administration (SSA) guidelines.
Disability Determination Services (DDS) are state agencies that make disability decisions under the Social Security Administration (SSA) guidelines. They play a crucial role in determining eligibility for Social Security Disability Insurance (SSDI) and Supplemental Security Income (SSI).
An in-depth look into Disaster Declarations, their historical context, significance, types, and applications.
An in-depth exploration of disclosure requirements, their history, significance, and impact on companies and stakeholders.
Discretionary stabilizers involve active steps by policymakers, such as new legislation or changes in government spending and taxation, to manage economic fluctuations.
Disqualification refers to the removal of a judge or official due to a conflict of interest, as mandated by an authority.
An in-depth look at the function, history, and significance of District Attorneys in the judicial system, their responsibilities, and the impact of their work on society.
Comprehensive coverage of DNFBPs, their historical context, categories, key events, detailed explanations, importance, applicability, examples, considerations, and related terms.
A comprehensive set of financial regulations passed in 2010 aimed at preventing the recurrence of events that led to the 2007-2008 financial crisis.
US legislation that provided for comprehensive changes to the framework of financial regulation in the US following the financial crisis of 2007-08.
The process where a country adopts the US dollar instead of or alongside its own currency to control inflation and stabilize the economy.
Comprehensive overview of domicile of choice, including historical context, legal definitions, and practical considerations.
An in-depth look into Double Damages, statutory damages that double the compensatory award to a plaintiff, including legal context, applicability, examples, and related terms.
