ABILITY-TO-PAY PRINCIPLE OF TAXATION
- ABILITY-TO-PAY PRINCIPLE OF TAXATION
- Налогообложение по принципу платежеспособности
. Принцип налогообложения, основанный на том, что налог должен взиматься с тех, кто способен его выплачивать. Исходя из этого принципа, государство возлагает основную тяжесть налогов на граждан, имеющих высокие доходы. Многие страны приняли этот принцип за основу своей системы налогообложения (см. Progressive taxation), поскольку он согласуется с задачами государственной политикой перераспределения богатства в обществе. См. Benefits-received principle of taxation, Redistributionof-income principle of taxation.
Новый англо-русский словарь-справочник. Экономика. — М.: Флинта, Наукa.
О.В. Сиполс.
2010.
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Ability-To-Pay Taxation — Taxation in the form of a progressive tax. The ability to pay principle in taxation maintains that taxes should be levied according a taxpayer s ability to pay. This progressive taxation approach places an increased tax burden on individuals,… … Investment dictionary
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