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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] - Spanish
- Law: Taxation & Customs
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- Impuesto regresivo, cuando a mayor ganancia o mayor renta, menor el porcentaje de impuestos que debe pagarse sobre el total de la base imponible.
Wikipedia - by Yaotl Altan
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- El director del Departamento de Economía y Negocios de la Universidad Iberoamericana, Miguel Ángel Corona Jiménez, consideró al Impuesto al Valor Agregado (IVA) como r*** egresivo *** porque no tiene carácter justo ni equitativo, y si bien es aplicado igualmente para ricos y pobres, siempre termina por afectar la economía de quienes menos tienen. - E-consulta
 by Yaotl Altan - Related KudoZ question
Compare [close] Compare [close] - Indonesian
- 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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Compare [close] - Japanese
- 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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