TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

PROGRESSIVITY [1 record]

Record 1 2000-03-16

English

Subject field(s)
  • Taxation
DEF

Characteristic whereby the growth of one variable causes the more than proportionate growth of another. In fiscal terms it is the principle of taxation that foresees an increase in tax rates as the taxable base increases.

PHR

greater progressivity of benefits

PHR

progressivity of the tax systems.

OBS

progressivity: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

Key term(s)
  • progressive nature

French

Domaine(s)
  • Fiscalité
DEF

Principe d'imposition qui prévoit la croissance des taux d'imposition à mesure que croît la base d'imposition.

PHR

progressivité du régime fiscal.

OBS

progressivité : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Key term(s)
  • caractère progressif

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Característica por la que el crecimiento de una variable causa el crecimiento, más que proporcional, de otra. En el ámbito fiscal, principio de imposición que prevé un crecimiento de los tipos impositivos al crecer las bases imponibles.

CONT

... la progresividad es la única fórmula conveniente para que se cumpla el principio de equidad vertical.

OBS

progresividad: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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