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مالیه گذاری
مالیه گذاری
S+T
S
Tax
Pd
Excess Burden of tax
P0
Ps
Q
Q2
principle of taxation 4
2-Tax Equity: Every one agrees that the tax system
should be Equitable that each taxpayer should
contribute his or her fair share to the cost of
government.
Benefit principle: The benefit principle argues that the
means of financing government supplied goods and services
should be linked to the benefit of citizen that received and used.
Ability to pay principle: The ability to pay principle is the
second main principle of the tax equity, the ability to pay
principle as its name suggests, state that individual should pay
taxes in proportion of their ability to pay.
principle of taxation 5
Progressive
Proportional
Regressive
principle of taxation 6