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Business Studies

Economics

TermDefinition
Interest Rates The cost of borrowing money or the reward of money saved.
APR Annual percentage rate.
Inflation Is the increase in the level of prices of goods and services from one year to the next.
Balanced Budget When the planned revenue is equal to the planned expenditure.
Current Expenditure Money spent by the government on a regular or on going basis.
Capital Expenditure Spending on 'one off' projects or on infrastructure that will have long term benefits for a country.
Government Expenditure Refers to all money spent by the government.
Economics The study of how people, businesses and the government with limited resources make decisions in order to satisfy their needs.
Demand Refers to the quantity of a product that consumers are willing to buy at a given price.
Tax A charge from the government on income, goods and services.
Customs Duty A tax charged on goods such as alcohol, tobacco and fuel products.
Excise Duty Tax charged on goods coming into Ireland from countries outside the EU.
Corporation Tax Tax on company profits.
Capital Gains Tax Tax on the profits earned from investments. These profits usually from an increase on the value of shares.
Capital Acquisitions Tax Tax on gifts and inheritances.
Local Property Tax Tax on residential properties.
Value Added Tax Tax on the value added to goods at each stage of their production.
Pay Related Social Insurance Insurance paid by employers and employees, which is used to fund social welfare payments.
Income Tax Taxes on wages and salaries.
Universal Social Charge Another tax on income.
Created by: Dylan De Necker
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