Khatam University Financial-Economic Encyclopedia

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مالیات بر مبنای ارزش تعیین شده

مالیات بر مبنای ارزش کالا و خدمات، مالیات‌بندی بر اساس ارزش تعیین شده اقلام است، مانند مالیات بر املاک و مستغلات.

An ad valorem tax is a tax based on the assessed value of an item, such as real estate or personal property.

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