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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] - Italian
- Law: Taxation & Customs
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- Un’imposta si dice regressiva quando l'aliquota è decrescente al crescere della base imponibile (ossia l'aliquota media è maggiore dell'aliquota marginale).
In sostanza si tratta di un’imposta con aliquota decrescente.
In Italia, un esempio di imposta regressiva era costituta dal contributo al Servizio Sanitario che è stato abrogato con l’introduzione dell’IRAP. Economia Pubblica - by Marilina Vanuzzi
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- L’imposta successoria e` divenuta cosı`un’imposta regressiva ossia iniqua. L’im-
posta, nata per i grandi patrimoni ha
colpito solo i piccoli patrimoni. Essa,
inoltre, e` stata responsabile della grande
« esportazione » di capitali e di una sorta
di inquinamento della vita giuridica fa-
cendo proliferare operazioni fittizie diogni tipo. - Camera dei deputati—Relaz. 4a sez. per by Marilina Vanuzzi
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- Law: Taxation & Customs
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- Pajak regresif = pajak yang prosentase tarifnya makin rendah bila objek pajaknya makin tinggi indoskripsi - by ivo abdman
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- Dalam berbagai literatur perpajakan dikenal lima macam tarif pajak yakni tarif tetap (fixed rate), tarif proporsional (proportional rate), tarif progresif (progressive rate), tarif regresif (regressive rate) dan tarif degresif (degressive rate).
- indoskripsi by ivo abdman
- Tidak seperti definisi-definisi terdahulu, maka pengertian pajak di atas ... yaitu pajak progresif, pajak proporsional dan pajak regresif. ...
- angkringanmaswied by ivo abdman
- Masalah lebih lanjut adalah perincian definisi (pendapatan, ... Pajak regresif. Pajak dengan tarif rata-rata pajak turun ketika pendapatan naik. Surtax. ...
- materibelajar by ivo abdman
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- 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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- Law: Taxation & Customs
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- Tax collected at increasingly lower rates or percentages as income level increases. ThisNation.com
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- In order to prevent regressive tax on items purchased, many states make certain types of things non-taxable, especially food. - wiseGEEK
- A regressive tax system does not mean and likely would not result in low income earners paying more taxes than the wealthy, only that the effective tax rate relative to income or consumption would be a larger tax burden to low income earners. - Wikipedia
- This update explains that ballot initiatives to enact regressive tax policies died in Michigan and Montana, but survived to secure spots on the ballot in Arizona, Florida, Massachusetts and Oregon. - The Tax Justice Digest
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