impozit

Forms

impozit n (plural impozite)^[1]

Etymology

It is borrowed from Latin impositum (“something imposed”), given the sense of French impôt.^[2][3][4][5] Wiktionary gives the Latin participle impositus, with senses that run parallel to the French word and Italian imposta,^[1] and Gabinschi speaks of the influence of French and Italian on the Latin loan.^[6] CADE describes it as remade after the French word.^[7]

The Latin form is the neuter of the past participle of impōnō (“to place upon, impose”),^[8][4] so the word is related to impune.^[4] The French word was borrowed from the Latin neuter in 1399, in the form Old French impost.^[9]

Semantic evolution

The DA defines it as the money citizens must pay toward the costs of the state, and quotes it from legal handbooks and the Civil Code, with impozit fonciar, direct, indirect, proporțional and progresiv.^[4] Șăineanu adds the sum of all taxes, as when parliament votes impozitul, and the figure impozitul sângelui “the blood tax”, military service.^[10][4] MDA2 marks an old sense, “a levy imposed by a ruler” (bir).^[5][2]

Timeline

• 1929 – Șăineanu records the tax, the total of taxes and impozitul sângelui.^[10]
• 1931 – CADE gives direct, indirect and global taxes.^[7]
• 1939 – Scriban defines it by bir, dare and contribution.^[8]

Meanings

Noun

1. A tax: a compulsory, non-refundable payment taken by the public administration to meet needs of general interest, also called dare.^[2] Impozit direct, levied on a person's income or property;^[2][5] impozit indirect, included in the price of goods and services.^[2][5]
2. (historical) A bir, a levy.^[2][5]
3. (figurative) An obligation imposed on citizens: impozitul sângelui “military service”.^[8][11]

Related words

• impune
• impunere
• pune

References

1. ^ a b Wiktionary, the free dictionary, https://en.wiktionary.org
2. ^ a b c d e f DEX (2009), Dicționarul explicativ al limbii române [Explanatory dictionary of the Romanian language], Bucharest: Editura Univers Enciclopedic, p. 494
3. ^ Marcu, Florin (2000), Marele dicționar de neologisme, București: Saeculum Vizual, p. s.v. impozit
4. ^ a b c d e Academia Română (1913–1949), Dicționarul limbii române (DA), ed. Sextil Pușcariu, tom I (A–B, C, D–De) and tom II (F–I, J–Lojniță), București: Socec / Universul / Monitorul Oficial și Imprimeriile Statului; page scans at cflr-scans.solirom.ro, p. s.v. impozit
5. ^ a b c d e Academia Română, Institutul de Lingvistică „Iorgu Iordan – Al. Rosetti” (2010), Micul dicționar academic, 2nd ed., 4 vols., București: Univers Enciclopedic Gold, p. 1, 1119
6. ^ Gabinschi, Marcu (2001), Dicționar de dublete etimologice ale limbii române, 2nd ed., Chișinău: Litera, p. 113
7. ^ a b Candrea, I.-A.; Adamescu, Gh. (1926–1931), Dicționarul enciclopedic ilustrat „Cartea Românească”, București: Cartea Românească, p. s.v. impozit
8. ^ a b c Scriban, August (1939), Dicționaru limbii românești (etimologii, înțelesuri, exemple, citațiuni, arhaizme, neologizme, provincializme), Iași: Presa Bună, p. 626
9. ^ Rey, Alain, ed. (1992), Dictionnaire historique de la langue française, Paris: Le Robert
10. ^ a b Șăineanu, Lazăr (1929), Dicționar universal al limbei române, 6th ed., Craiova: Scrisul Românesc, p. 310
11. ^ Academia Română, Institutul de Lingvistică „Iorgu Iordan – Al. Rosetti” (2002), Noul dicționar explicativ al limbii române, București: Litera Internațional, p. s.v. impozit