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PROGRESSIVE TAX
"
PROGRESSIVE TAX
(Dictionary of Economics) :
ARTAN ORANLI VERGİLER Matrahın büyümesi ile oranı da artan vergilerdir. Fakat bu artışın tek nedeni vergi matrahını yükselmesi olmayabilir. Zaman, medeni durum ve benzeri unsurlar da bu oranı değiştirebilir. Artan oranlı vergilerin başlıca şekilleri şunlardır: Basit ve dilimli artan oranlılık; açık ve gizli artan oranlılık; sınırlı ve sınırsız artan oranlılık; çok elemanlı ve tek elemanlı artan oranlılık.
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