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    • Bulgarian
      • Law: Taxation & Customs
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          • Term
            • регресивен данък
          • Additional fields of expertise
          • Definition(s)
            • Регресивен данък е данък, при който с нарастване на дохода, намалява данъчната ставка. Wikipedia - by Atanas Dakov
          • Example sentence(s)
            • 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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    • Spanish
      • Law: Taxation & Customs
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          • Term
            • impuesto regresivo
          • Additional fields of expertise
          • Definition(s)
            • 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
          • Example sentence(s)
            • 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
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    • English
      • Law: Taxation & Customs
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          • Term
            • regressive tax
          • Additional fields of expertise
          • Definition(s)
            • Tax collected at increasingly lower rates or percentages as income level increases. ThisNation.com
          • Example sentence(s)
            • 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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    • Japanese
      • Law: Taxation & Customs
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          • Term
            • 逆進税
          • Additional fields of expertise
          • Definition(s)
            • 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
          • Example sentence(s)
            • goo 辞書 デイリー 新語辞典。逆進税 【ぎゃくしんぜい】課税標準が大きくなるに従って低い税率が適用される税。累減税。累退税。→累進税. - goo 辞書 デイリー 新語辞典 by alajaponaise
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    • Hungarian
      • Law: Taxation & Customs
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          • Term
            • regresszív adó
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          • Definition(s)
            • "A regresszív adó esetében a kevésbé gazdag emberek adóköteles jövedelmük egyenlő illetve nagyobb hányadát fizetik ki adóként, mint a nagyobb keresettel rendelkezők." Adó-háló http://www.3sz.hu/bm/Halo/korabbi/XII.+%C3%A9vfolyam+2006./junius/2006_06_halo_int1.pdf Own research - by Katalin Szilárd
          • Example sentence(s)
            • "A jövedelemtől függő adó progresszív, regresszív vagy lineáris lehet: (1) Progresszív adózásban a magasabb jövedelmi sávokban nagyobb, az alacsonyabb jövedelmi sávokban kisebb az adókulcs. (2) Regresszív adózáskor fordított a helyzet: a magasabb jövedelmi sávokban egyre kisebbek az adókulcsok. (3) Lineáris adózáskor egységes az adókulcs. Például ma hazánkban a társasági adó mértéke egységesen 18 százalék." - Sulinet by Katalin Szilárd
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    • Korean
      • Law: Taxation & Customs
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          • Term
            • 역진세
          • Additional fields of expertise
          • Definition(s)
            • [명사]<법률> 과세 물건의 수량 또는 금액이 증가함에 따라 세율이 낮아지는 조세. ≒누감세. : 누진세(累進稅)와 대립되는 개념이다. 과세 물건의 크기에 따라 상대적 부담을 배분하는 방법에는 비례세율·누진세율 및 역진세율에 의한 3가지 과세방법이 있다. naver dictionary - by Korean Linguist
          • Example sentence(s)
            • 도박산업에서 거두는 재정수입은 건강에 나쁜 담배를 독점판매하고 거기서 재정수입을 확보하는 담배세와 마찬가지로 대표적인 역진세다. 부유층에 비해 저소득층이 거꾸로 소득의 더 큰 부분을 세금으로 납부하고 있는 것이다. - The Hankyoreh-newspaper by Korean Linguist
            • 일률과세란 개인이나 기업이 벌어들인 금액과 관계 없이 일정한 세율을 적용하는 것으로, 조세 예측성과 간편성을 높이는 반면 빈부 격차를 심화시키는 역진세 효과도 가지고 있다. - Chosun Daily by Korean Linguist
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