TERMIUM Plus®

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IMPUESTO PROPORCIONAL [4 records]

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
DEF

A tax whose rate is a constant percentage of the tax base, regardless of the size of the base.

OBS

A tax is called proportional [when] it takes from high-income people the same fraction of income [as] it takes from low-income people.

OBS

proportional tax: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

Key term(s)
  • proportionate tax

French

Domaine(s)
  • Fiscalité
DEF

Impôt déterminé au même taux, quelle que soit l'assiette d'imposition.

OBS

impôt proportionnel : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

Spanish

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

[Impuesto en el que] el tipo impositivo se mantiene constante sea cual sea la cuantía de la base impositiva.

OBS

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

Save record 1

Record 2 2011-08-08

English

Subject field(s)
  • Taxation
  • Taxation Law
DEF

A direct tax levied on the assessed value of land and buildings.

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
DEF

Impôt levé sur la valeur imposable des propriétés bâties et non bâties d'un contribuable.

OBS

Le terme «taxe foncière» est utilisé malgré le fait qu'il s'agit d'un impôt et non d'une taxe.

Spanish

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

Impuesto directo que se paga por empresas o individuos a las autoridades locales en forma proporcional al valor de sus predios.

Save record 2

Record 3 2007-11-28

English

Subject field(s)
  • Customs and Excise

French

Domaine(s)
  • Douanes et accise

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
CONT

El impuesto específico al petróleo diesel deberá aplicarse sobre el valor proporcional que corresponda al petróleo diesel incorporado a la mezcla, el cual se devengará al momento de la primera venta o de la importación del referido producto.

Save record 3

Record 4 2004-09-22

English

Subject field(s)
  • Taxation
DEF

A tax assessed on the value (usually the annual rental value) of land. Land, for this purpose, usually includes any buildings upon it but in some countries the site value only is taxed.

OBS

Compare with "property tax".

French

Domaine(s)
  • Fiscalité
CONT

Le fardeau de la taxe sur le sol doit être absorbé par son propriétaire étant donné que cette taxe ne peut en aucune façon modifier la quantité de sol disponible. [...] plus l'impôt est élevé, moins l'est la valeur marchande du terrain.

Spanish

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

Impuesto proporcional, de tipo único, sobre las bases valoradas en el catastro.

Save record 4

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