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REGRESSIVE TAX
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REGRESSIVE TAX
(Dictionary of Economics) :
AZALAN ORANLI VERGİLERVergi matrahı küçüldükçe matraha uygulanan vergi oranının düştüğü vergilerdir. Tanımı oldukça tartışmalıdır. Bazı yazarlar azalan oranlı vergileri, vergi matrahından belirli bir miktar düşüldükten sonra kalan dilime vergi oranının uygulandığı vergi olarak tanımlarken, bazıları da artan oranlı ve azalan oranlı vergiler arasında matematiksel açıdan bir fark olmadığını savunurlar. vergi matrahı büyüdükçe oranı azalan vergileri azalan oranlı vergi olarak tanımlayan yazarlar da vardır.
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