The amount of tax suffered by an individual or organization. This may not be the same as the tax actually paid because of the possibility of shifting tax or the normal incidence of taxation. As an example of the latter case, inheritance tax is paid by the personal representatives of the deceased but the tax burden falls on the heirs, since their inheritance is reduced.

• State Earnings-Related Pension Scheme
• statement of affairs
• Statement of Auditing Standards
• statement of changes in financial position
• statement of movements in shareholders' funds
• Statement of Recommended Practice
• statement of source and application of funds
• Statement of Standard Accounting Practice
• statement of total recognized gains and losses
• static gap
• static risk
• status enquiry
• statute-barred debt
• statutory accounts
• statutory audit
• statutory books
• statutory company
• statutory damages
• statutory meeting
• statutory report
• stealth tax
• stepped preference share
• sterilization
• sterling
• Sterling Transferable Accruing Government Securities