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Zorluk: OrtaTypes and Systems of Taxation

A government levies an income tax where an earner with a monthly income of N400,000\text{N}400,000 pays N60,000\text{N}60,000, while an earner with a monthly income of N800,000\text{N}800,000 pays N120,000\text{N}120,000. Which system of taxation is being applied?

  1. Proportional tax systemCevap
  2. B
    Progressive tax system
  3. C
    Regressive tax system
  4. D
    Specific tax system

Cevap

Proportional tax system
A proportional tax system imposes a constant tax rate across all income levels. Here, the first earner pays 60,000400,000×100%=15%\frac{60,000}{400,000} \times 100\% = 15\% and the second earner pays 120,000800,000×100%=15%\frac{120,000}{800,000} \times 100\% = 15\%. Because the proportion of income taken in tax remains identical regardless of income size, the system is proportional.

Adım Adım Çözüm

1
Calculate the effective tax rate for the first earner
Tax rate = 60,000400,000×100%=15%\frac{60,000}{400,000} \times 100\% = 15\%
To determine the tax system, we must evaluate the ratio of tax paid to total income.
2
Calculate the effective tax rate for the second earner
Tax rate = 120,000800,000×100%=15%\frac{120,000}{800,000} \times 100\% = 15\%
Comparing the tax rates between different income earners shows how the burden changes with income.
3
Classify the tax system based on the calculated tax rates
Both earners pay exactly 15%15\% of their income in tax, indicating a proportional tax system.
A system where the tax rate remains constant regardless of income size is defined as proportional.

Anahtar Kavram

Proportional Tax System
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Konular

Types and Systems of Taxation

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