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- 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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- Law: Taxation & Customs
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- Podatek regresywny - jest metodą obliczania wymiaru podatku, według której w miarę wzrostu dochodów stawki podatkowe maleją. Stanowi przeciwieństwo podatku progresywnego. Wikipedia - by Polangmar
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- Czy nie świadczy to o naszym wysokim fiskalizmie?
Raczej o bardzo dużych pieniądzach w posiadaniu nielicznych i bardzo skromnych dochodach pozostałej ludności. Dlatego rozważamy wprowadzenie tzw. podatku regresywnego. Zlikwidowalibyśmy kwotę wolną, bo obejmuje wszystkich, a pierwszy przedział byłby podzielony na dwa. Osoby o dochodach nieprzekraczających płacy minimalnej byłyby zwolnione z płacenia podatków. Zarabiający powyżej średniej płacy praktycznie straciliby kwotę wolną. Na grupę o dochodach nie przekraczających 30 tys. zł rocznie na pewno nie nałożono by wyższych obciążeń. - Rzeczpospolita
by Polangmar - Related KudoZ question
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- Law: Taxation & Customs
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- Регресивен данок е данок каде луѓето со пониски примања плаќаат процентуално повеќе од побогатите луѓе (т.е. посиромашните плаќаат повисок процент од своите примања за данокот одошто побогатите). Спротивно на ова е прогресивниот данок, каде лицата со пониски примања плаќаат помал дел од нивниот приход за данокот одошто богатите. Own research - by Gabriela Nikolova
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- Регресивен данок е данок каде луѓето со пониски примања плаќаат процентуално повеќе од побогатите луѓе (т.е. посиромашните плаќаат повисок процент од своите примања за данокот одошто побогатите).
http://mk.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D0%BE%D0%BA#.D0.94.D0.B0.D0.BD.D0.BE.D1.86.D0.B8.D1.82.D0.B5_.D1.81.D0.BF.D0.BE.D1.80.D0.B5.D0.B4_.D0.BD.D0.B8.D0.B2.D0.BD.D0.B8.D1.82.D0.B5_.D1.81.D1.82.D0.B0.D0.BF.D0.BA.D0.B8 - Wikipedia
by Gabriela Nikolova - Related KudoZ question
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- Law: Taxation & Customs
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- ภาษีที่เมื่อฐานภาษีต่ำจะเรียกเก็บภาษีในอัตราสูงกว่าเมื่อฐานภาษีสูงขึ้นอัตราภาษีจะลดต่ำลงเรื่อยๆ ลักษณะของภาษีแบบนี้คือภาษีแบบเหมาจ่ายที่เกิดจากการเก็บภาษีเป็นจำนวนเงินคงที่หรือจำนวนเงินภาษีอาจเพิ่มขึ้น แต่เพิ่มขึ้นในอัตราที่ต่ำกว่าอัตราเพิ่มของฐานภาษี สถาบันพัฒนาวิ� - by Jamrat Tongluang
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- อัตราภาษีแบบถดถอยขัดแย้งกับหลักที่ว่าการจัดเก็บภาษีต้องมีความเป็นธรรมและยึดหลักความสามารถในการจ่าย แต่การจัดเก็บภาษีบางประเภทมีความยุ่งยากในการจัดเก็บไม่สามารถนำอัตราภาษีแบบก้าวหน้ามาประยุกต์ใช้ได้ เช่น การจัดเก็บภาษีในสินค้าหรือบริการที่มีมูลค่าน้อย เพื่อความสะดวกในการจัดเก็บภาษี จึงจัดเก็บภาษีตามปริมาณหรือตามจำนวน (Specific หรือ Unit Tax) แทนการจัดเก็บจากมูลค่า หรือมีอัตราภาษีเป็นแบบถดถอยนั่นเอง - สถาบันพัฒนาวิ�
by Jamrat Tongluang - Related KudoZ question
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- Law: Taxation & Customs
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- 所得など、課税ベースが低いほど税率が上がる、すなわち累進税の反対が逆進税ですが、さすがに純粋な逆進税というのは、今のところ、存在しません。そして、消費税のような定率税や均等税において副次効果として発生する逆進性が、実際には問題の中心となっています。(現代用語の基礎知識)
課税標準の増加に伴って税負担率が低くなる仕組の租税。(岩波書店 広辞苑第五版) 現代用語の基礎知識 - by alajaponaise
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Compare [close] - Romanian
- Law: Taxation & Customs
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- Un impozit regresiv, in schimb, reprezinta situatia in care cu cit cineva cistiga mai mult, cu atit impozitul reprezinta o proportie mai mica din venitul sau. Cu alte cuvinte, impozitele regresive vor afecta mai mult pe oamenii mai saraci decit pe cei mai bogati. Definitia completa este:
Impozit progresiv (taxa progresiva) : impozitul reprezinta o mai mare proportie din venitul unei persoane cind venitul creste. Altfel spus, rata medie de impozitare creste.
Impozit regresiv : impozitul reprezinta o proportie mai mica din venit cind venitul creste. Rata medie de impozitare scade.
Vezi linkul - by Andrei Albu
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- O alta masura prevazuta de Codul Fiscal este cresterea impozitului pe locuintele mai mari de 150 de metri patrati cu cate 5 la suta la fiecare 50 de metri patrati in plus. A fost eliminat impozitul pe castig, adica pe diferenta dintre vanzarea si cumpararea de case si terenuri si s-a introdus un impozit regresiv pe pretul de vanzare. - bizwords.ro
by Andrei Albu - Related KudoZ question
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