ability-to-pay taxation


ability-to-pay taxation
гос. фин. налогообложение на основе платежеспособности* (схема налогообложения, при которой величина взимаемого налога базируется на платежеспособности налогоплательщика; исходит из предположения, что чем выше доход или благосостояние, тем ниже его предельная полезность, вследствие чего богатому человеку легче отдать большую долю своего дохода, чем бедному)
See:

Англо-русский экономический словарь.

Смотреть что такое "ability-to-pay taxation" в других словарях:

  • 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

  • ability to pay — The principle that taxes should be levied on the basis of taxpayers ability to pay. This normally leads to the view that as income or wealth increases, its marginal utility (its value to its owner) decreases so that higher rates of tax can be… …   Big dictionary of business and management

  • ability to pay — Refers to the borrower s ability to make interest and principal payments on debts. Bloomberg Financial Dictionary See: fixed charge coverage ratio. Bloomberg Financial Dictionary In context of municipal bonds, refers to the issuer s present and… …   Financial and business terms

  • pay — {{Roman}}I.{{/Roman}} noun ADJECTIVE ▪ hourly, monthly, weekly ▪ full, half (both esp. BrE) ▪ He has taken leave on half pay. ▪ …   Collocations dictionary

  • taxation — taxational, adj. /tak say sheuhn/, n. 1. the act of taxing. 2. the fact of being taxed. 3. a tax imposed. 4. the revenue raised by taxes. [1250 1300; < ML taxation (s. of taxatio) an appraising (see TAX, ATION); r. ME taxacioun < AF < ML, as… …   Universalium

  • Taxation history of the United States — The history of taxation in the United States began when it was composed of colonies ruled by the British Empire, French Empire, and Spanish Empire. After independence from Europe the United States collected poll taxes, tariffs, and excise taxes.… …   Wikipedia

  • Taxation in the Republic of Ireland — The system of taxation in Ireland is broadly similar to the system of taxation in the United Kingdom. On an individual basis most people are taxed through the Pay As You Earn (PAYE) system, based on their ability to pay the system is quite… …   Wikipedia

  • Taxation in Switzerland — Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. Switzerland is a tax haven due to its general low rate of taxation, its political stability as well as the various tax exemptions or reductions… …   Wikipedia

  • Taxation in Germany — Taxes in Germany being a Federal Republic are levied by the federation ( Bund ), the States ( Länder ) as well as the Municipalities ( Kommunen ). Many direct and indirect taxes exist, whereof income tax and VAT are the most relevant. The German… …   Wikipedia

  • Taxation in the United States — is a complex system which may involve payment to at least four different levels of government and many methods of taxation. United States taxation includes local government, possibly including one or more of municipal, township, district and… …   Wikipedia

  • TAXATION — This article is arranged according to the following outline: historical aspects legal aspects the biblical period the talmudic period the post talmudic period in general yardsticks of tax assessment taxable property Place of Residence, Business,… …   Encyclopedia of Judaism


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