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- 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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- Regresiniai mokesčiai – mokesčiai, kurie didėjant pajamoms, gaunant didesnį pelną, turint ar įgyjant vertingesnį turtą mažėja. Wikipedia - by Ugne Vitkute (X)
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- Taikant regresinius mokesčius, didesniu tarifu yra apmokestinamos mažesnės pajamos ir mažesniu – didesnės. - www.moku.lt by Ugne Vitkute (X)
- Regresiniai mokesčiai - tai tokie mokesčiai, kurie mažėja tuo labiau, kuo daugiau uždirbi. - Pipedia by Ugne Vitkute (X)
- Tenka priminti, kad pridėtinės vertės ir akcizų mokesčiai yra labai nepalankūs mažiau uždirbantiems. Kiek kartų mažiau uždirbi, tiek kartų tau šie regresiniai mokesčiai brangiau atsieina. - Kauno diena by Ugne Vitkute (X)
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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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- 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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