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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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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] - Macedonian
- 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
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Compare [close] Compare [close] - Greek
- Law: Taxation & Customs
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- αντιστρόφως προοδευτική φορολόγηση
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- Φόρος που επιβάλλεται με τέτοιο τρόπο που το ποσοστό φορολόγησης μειώνεται καθώς αυξάνεται το ποσό που υπόκειται σε φορολόγηση Wikipedia - by krisklv
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- Ο φόρος προστιθέμενης αξίας είναι αντιστρόφως προοδευτικός φόρος που επιβαρύνει πολύ περισσότερο τις φτωχότερες οικογένειες - European Parliament by krisklv
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