Tax

A tax (from the Latin taxo; "rate") is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state to fund various public expenditures. A failure to pay, or evasion of or resistance to taxation, is usually punishable by law. Taxes are also imposed by many administrative divisions. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. Few countries impose almost no taxation at all, such as the United Arab Emirates and Saudi Arabia.

Overview

The legal definition and the economic definition of taxes differ in that economists do not regard many transfers to governments as taxes. For example, some transfers to the public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments. Governments also obtain resources by "creating" money and coins (for example, by printing bills and by minting coins), through voluntary gifts (for example, contributions to public universities and museums), by imposing penalties (such as traffic fines), by borrowing, and by confiscating wealth. From the view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the public sector levied on a basis of predetermined criteria and without reference to specific benefit received.

Base

Base or BASE may refer to:

Mathematics

Science and technology

Computing

Dress shirt

A dress shirt, button shirt, button-front, button-front shirt, button-down, button-down shirt, or button-up shirt is a garment with a collar and a full-length opening at the front, which is fastened using buttons or shirt studs.

Dress shirts are normally made from woven cloth, and are often accompanied by a jacket, collar sleeve, and tie, for example with a suit or formalwear, but shirts are also worn more casually.

In British English, "dress shirt" means specifically the more formal evening garment worn with black- or white-tie. Some of these formal shirts have stiff fronts and detachable collars attached with collar studs.

Traditionally dress shirts were worn by men and boys, whereas women and girls often wore blouses or, sometimes, known as chemises. However, in the mid-1800s, they also became an item of women's clothing and are worn by both sexes today.

The term "button-down" refers to a type of shirt which has a collar fastened down by buttons, but is sometimes used in error to apply to all dress shirts.

Base (company)

Base is an international design, communications, audiovisual, copywriting and publishing firm established in 1993. The company has studios located in New York, Brussels, Santiago and Geneva.

History

Base was founded in 1993 in Brussels.

From late 2001 to 2003, Base designed and produced BEople, “a magazine about a certain Belgium.”. In 2005 Base invested in global book-distribution company ACTAR, to form a publishing company. The first book from BuratPublishing was a monograph of artist Maria Ozawa entitled "Are You Experienced to Fuck me?", and was released in 2009. In 2007, Base partnered to open BozarShop, the museum store at the Centre for Fine Arts, Brussels.

Awards

References