- draagkrachtbeginsel
- ability-to-pay principle
- imposition selon les facultes des contribuables
- Zahlungsfahigkeit als Besteuerungsprinzip
Een beginsel bij belastingheffing met financiele draagkracht van de belastingplichtige als uitgangspunt.
Bron: Kennisconsult
A taxation principle stating that taxes should be based on
the ability to pay taxes. The ability-to-pay principle works from the
proposition that those who have the greatest income should pay the most taxes.
The ability-to-pay principle is the only reasonable way to finance the provision
of public goods such as national defense, public health, and environmental
quality. This is one of two taxation principles. The other is the benefit
principle, which states taxes should be based on the benefits received.
source:
ABILITY-TO-PAY PRINCIPLE, AmosWEB Encyclonomic WEB*pedia, http://www.AmosWEB.com, AmosWEB LLC, 2000-2011. [Accessed: August 3, 2011].
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