HIGHER RATES

HIGHER RATES
(более высокие ставки) Ставки подоходного налога в Великобритании, которые превышают базовую ставку (basic rate) шкалы налогообложении. Более высокие ставки могут относиться ко всем доходам, превышающим определенную цифру; или может быть ряд диапазонов высоких доходов, ставки налогообложения которых повышаются по мере их возрастания. Более высокая ставка налогообложения совокупного дохода, превышающего определенную сумму, равна 15%, т.е. с совокупного дохода, превышающего такую сумму, уплачивается в виде подоходного налога 40%: 25% по базовой ставке и 15% по более высокой ставке. См. также: progressive tax (прогрессивный налог) .


Финансы: Оксфордский толковый словарь. — М.: Весь Мир. . 1998.

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