When compiling a budget, the government estimates tax revenues, but if the economic situation during the execution of the budget is better than expected, tax revenues may be higher than estimated even though there are no changes to the existing tax system. Such an excess of final tax revenues over the initial budget is usually called a natural increase in revenues within the fiscal year. Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
政府は予算編成に際し税収の見積もりを行なうが,当該予算執行中の経済情勢が想定されるよりも好調であった場合などは,既存の税制に変更がないにもかかわらず,税収が見積もりよりも多く上げられることがある。こうした決算税収の対当初予算超過を指して普通,年度内自然増収と呼ぶ。
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