TERMIUM Plus®

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IMPUESTO PROPORCIONAL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

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.

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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