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- Law: Taxation & Customs
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- Impôt calculé au moyen d'un pourcentage de plus
en plus faible de l'assiette d'imposition au fur et à
measure que celle-ci s'accroît. (Source : Termium) Own research - by Julie Verbert
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- "Le montant dû est plafonné à 610 euros (soit un impôt dégressif pour les transactions supérieures à 203 333,33 euros)." - Wikipedia by Julie Verbert
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Compare [close] - Portuguese
- Law: Taxation & Customs
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- IMPOSTOS REGRESSIVOS são aqueles em que a colecta de imposto cresce menos do que proporcionalmente em relação à matéria colectável. A matéria colectável duplica, e imposto menos do que duplica...
Quer dizer, são impostos com um leque decrescente de taxas; a taxa aplicável vai-se reduzindo, à medida que a matéria colectável aumenta. No exemplo da figura, taxas de 10%, 9%, 8%, 7% e 6%, para uma matéria colectável de 100, 200, 300, 400 e 500, respectivamente.
Tanto quanto julgamos saber, não existem no nosso actual sistema fiscal impostos juridicamente regressivos, muito embora existam impostos economicamente regressivos. Quer dizer, não existe em vigor nenhuma lei que tenha estatuído um imposto com um leque decrescente de taxas, mas existem impostos que economicamente funcionam como se tivessem efectivamente taxas decrescentes. É, designadamente, o caso dos impostos de quota fixa, em relação à capacidade contributiva de quem os paga. Direito Fiscal - by Susana Valdez
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Compare [close] - Bulgarian
- Law: Taxation & Customs
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- Регресивен данък е данък, при който с нарастване на дохода, намалява данъчната ставка. Wikipedia - by Atanas Dakov
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- Патентният данък има характер на регресивен данък, размерът му е предварително известен и не се изменя независимо от оборота. Тоест колкото по-висок е оборотът, толкова по-ниска става ефективната данъчна ставка. По този начин се стимулират търговците - физически лица да разширяват дейността си. Освен това възможността за укриване на данъци е по-малка. - Wikipedia by Atanas Dakov
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Compare [close] - Czech
- Law: Taxation & Customs
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- "Daňový systém může být buď lineární (též konstantní; procentuální sazba daně je pro všechny plátce stejná, výše daně je tedy přímo úměrná výši daňového základu), nebo progresivní (čím vyšší je daňový základ, tím vyšší je procentuální sazba), nebo regresivní (s rostoucím daňovým základem procentuální sazba klesá)." Wikipedia - by Tomas Mosler, DipTrans IoLET MCIL MITI
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Compare [close] - Dutch
- Law: Taxation & Customs
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- Degressieve belastingen is een vorm van inkomstenbelasting waarbij het tarief lager wordt naarmate het inkomen stijgt. Wikipedia - by Elma de Jong
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- Ook de btw is de facto een degressieve belasting in de zin dat hij zwaarder op lage inkomens dan op hoge inkomens drukt. - Wikipedia by Elma de Jong
- De vlaktaks houdt het midden tussen de progressieve belasting waarbij het tarief hoger wordt naarmate het inkomen stijgt en de degressieve belasting waarbij het tarief lager wordt naarmate het inkomen stijgt. - Belasting online by Elma de Jong
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