PROGRESSIVE TAXATION

PROGRESSIVE TAXATION
Прогрессивное налогообложение
Система налогообложения, при которой налоговые ставки увеличиваются в зависимости от величины дохода. Чем выше доход, тем большая часть его изымается в виде налога. Существуют минимальные, средние и максимальные налоговые ставки. В Великобритании, например, минимальная ставка подоходного налога составляет 10% с дохода до Ј2020, средняя - 22% с дохода от Ј2020 до Ј31400 и максимальная - 40% на доход свыше Ј31400 (данные 2004-2005 гг.). Ср.: Regressive taxation, Proportional taxation. Cм. также Incidence of taxation, Redistribution-of-income principle of taxation.

Новый англо-русский словарь-справочник. Экономика. — М.: Флинта, Наукa. . 2010.

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Смотреть что такое "PROGRESSIVE TAXATION" в других словарях:

  • progressive taxation — /prəˌgresɪv tæk seɪʃ(ə)n/ noun a taxation system where tax levels increase as the income is higher. Also called graduated taxation. Compare regressive taxation …   Dictionary of banking and finance

  • progressive taxation — method of taxation in which the poor pay less and the rich pay more …   English contemporary dictionary

  • progressive taxation — /prəgrɛsɪv tækˈseɪʃən/ (say pruhgresiv tak sayshuhn) noun a form of taxation in which the rate increases with certain increases in the taxable income …  

  • progressive taxation — Characterizes a convex tax schedule that results in a higher effective tax rate on higher income levels. Increases for some increases in income, but never decreases with an increase in income. Bloomberg Financial Dictionary …   Financial and business terms

  • taxation — tax·a·tion n 1: the action of taxing: as a: the imposition of taxes b: the judicial determination of costs 2 a: revenue obtained from taxes b: the amount assessed as a tax 3: a particular system of taxing …   Law dictionary

  • Progressive tax — A progressive tax is a tax imposed so that the tax rate increases as the amount subject to taxation increases. [ [http://www.merriam webster.com/dictionary/Progressive Webster] (4b): increasing in rate as the base increases (a progressive tax)] [ …   Wikipedia

  • taxation — The process of taxing or imposing a tax. See assessment; equalization; tax; withholding. @ double taxation The taxing of the same item or piece of property twice to the same person, or taxing it as the property of one person and again as the… …   Black's law dictionary

  • Progressive Democrats of America — The Progressive Democrats of America (PDA) is a progressive political organization and grassroots Political Action Committee operating inside the Democratic Party.HistoryThe Progressive Democrats of America formed out of both Democracy for… …   Wikipedia

  • taxation —    During the Franco regime taxes were low and evasion high. State revenue depended mainly on a wide range of indirect taxes, and taxation of personal income was not pursued with any real vigour: only one in twenty of the workforce paid income… …   Encyclopedia of contemporary Spanish culture

  • Taxation in Peru — The Income tax in Peru is collected by the Superintendencia Nacional de Administración Tributaria, best known as SUNAT. This country uses a system of progressive taxation on personal income, and a flat rate tax on business income.External links*… …   Wikipedia

  • Taxation in Argentina — Income tax in Argentina is collected solely by the Federal Government, to the exclusion of the Argentine Provinces. Argentina uses a system of progressive taxation on personal income that is collected as a deferred tax, a flat rate tax on… …   Wikipedia


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