Statutory tax rate definition of Statutory tax rate in the Free Online Encyclopedia.

Tax Rate

the amount of tax levied per unit of taxation, for example, per hectare of land or per ruble of income.

The tax rate expresses the norm of tax collection and is set by legislation. Tax rates may be fixed, proportional, progressive, and regressive. Fixed tax rates are established as an absolute sum per unit or object taxed, regardless of the amount of income, and are ordinarily used in taxing small plots of land. In the USSR, fixed rates are applied in collecting the agricultural tax on the private plots of kolkhoz members. Proportional tax rates are set at a definite percentage of income, regardless of the total amount. In the USSR, for example, proportional rates are used to levy an income tax on the income earned by consumer cooperative societies.

Progressive tax rates increase as the amount of taxable income increases. A distinction is made between simple and complex, or sliding, progressions. Under a simple progression, the rate increases with the amount of taxable income and is applied to the total amount of income or total value of the object being taxed. Under a complex progression, the rate increases only for the portion valued in excess of a predetermined preceding step. Progressive rates are used primarily in the levying of income taxes on the populace of the USSR and foreign countries.

Regressive tax rates diminish as the amount of income increases. Regressive taxation is clearly seen in the mechanism of indirect taxes on consumer goods that exists in every capitalist country. Under capitalism, special tax rates are frequently used to give certain advantages to large companies and corporations.

G. L. MAR’IAKHIN

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No references found	Estimation of Domestic Manufacturing Deduction Incentive The benefit from the manufacturing deduction is determined by taking the excess of the maximum statutory tax rate over firms' marginal tax rate, multiplied by the product of estimated taxable income and 3 percent so long as the resulting figure does not exceed 50 percent of payroll expenses. Manufacturing deduction flaw and a tax policy fix by Billings, B. Anthony; Patel, Seema / Tax Executive Their measure indicates that the economic effective tax rate was about 16 percent between 1988 and 2005, when the statutory tax rate was either 34 or 35 percent. Financial Reporting and Taxation by NBER Reporter [ILLUSTRATION OMITTED] The United States has tax treaties with many countries, which may reduce the statutory tax rate for income paid to U. New procedure for U.S. tax certification by California CPA	status epilepticus status line Status Quo status register Status Thymicolymphaticus status word Status, Social Statute statute law statute mile statute of frauds Statute of Laborers statute of limitations Statute of Sviatoslav OlGovich of 1137 Statute of Vladimir Monomakh of 1113 Statute of Westminster of 1931 Statute on Governing Native Peoples Statute on Punishments Imposed by Justices of the Peace Statute on the Imperial Family Statute on the Provinces of 1775 Statute on the Siberian Kirghiz Statutes of Feb. 19, 1861 Statutes of Westminster statutory statutory bond Statutory tax rate statV statvolt statWb statweber Staub, Rudolf Staubach, Roger Staubbach Staudinger, Hermann Staudt, Karl Georg Christian Von Staudte, Wolfgang Stauffenberg staunch staunchion Stauning, Thorvald Staunton Staunton River Battlefield State Park Staunton River State Park Staunton-Parkersburg Turnpike Staupers, Mabel stauractine Staurolite Stauromedusae Staurosporae staurotide Stavanger	Statutory Performance Indicator Statutory Powers and Procedure Act Statutory Powers Procedure Act Statutory Publications Office statutory rape statutory rape statutory rape Statutory rape (In US) Statutory rape (In US) Statutory rape (In US) Statutory Rape Vertical Prosecution Statutory rate Statutory rate Statutory rate Statutory rate Statutory Redemption Statutory Redundancy Pay Statutory Regulation Order Statutory Restraining Order statutory right of redemption Statutory Right of Way Statutory Rules of Northern Ireland Statutory School Leaving Age Statutory sick pay Statutory sick pay Statutory sick pay Statutory Social Security Statutory Statement of Business Statutory surplus Statutory Surpluses Statutory tax rate Statutory term analysis Statutory Term Analysis Method Statutory Tour Officer Statutory town Statutory town Statutory town Statutory voting Statutory Warranty Deed Statutory Water Quality Objective Statutum Statutum affirmativum non derogat communi legi Statutum speciale statuto speciali non derogat statV Statvolt statWb statweber Stau Staub, Rudolf Staubach Staubach, Roger Staubbach Staubbach Falls Staudinger, Hermann Staudt, Karl Georg Christian Von Staudte, Wolfgang Stauffenberg Stauffenberg

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Estimation of Domestic Manufacturing Deduction Incentive The benefit from the manufacturing deduction is determined by taking the excess of the maximum statutory tax rate over firms' marginal tax rate, multiplied by the product of estimated taxable income and 3 percent so long as the resulting figure does not exceed 50 percent of payroll expenses.

Manufacturing deduction flaw and a tax policy fix by Billings, B. Anthony; Patel, Seema / Tax Executive

Their measure indicates that the economic effective tax rate was about 16 percent between 1988 and 2005, when the statutory tax rate was either 34 or 35 percent.

Financial Reporting and Taxation by NBER Reporter

[ILLUSTRATION OMITTED] The United States has tax treaties with many countries, which may reduce the statutory tax rate for income paid to U.

New procedure for U.S. tax certification by California CPA

Status Thymicolymphaticus