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  1. FINANCE|taxation
    cóir chomhionann in ábhair chánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cánachas cothrom Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cothromas cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gleichmäßigkeit der Besteuerung | Grundsatz der Steuergerechtigkeit | Steuergerechtigkeit | steuerliche Gleichbehandlung
    de
    Definition Grundsatz, nach dem die Steuergesetze auf alle Steuerpflichtigen gleichmäßig anzuwenden sind, bei denen der Tatbestand zutrifft, an den das Gesetz die Leistungspflicht knüpft Reference EP-DE, vgl. Creifelds Rechtswörterbuch, „Gleichmäßigkeit der Besteuerung“, Beck: München 2007, S. 522
    principle of fair taxation | fair taxation | tax equity | equal treatment in tax matters
    en
    Definition principle that taxes should be fair and should be based on individuals' ability to pay, which is usually related to their income Reference Financial Times > Lexicon > equity of taxation (29.8.2019)
    Comment Tax equity involves horizontal equity (equally situated individuals should be taxed equally), vertical equity (those most able to pay should pay the highest taxes) and the benefits principle (those who reap the benefits from government services should pay the taxes). EP-Terminology Coordination, based on: Baumol, W., Blinder, A., Microeconomics: Principles and Policy, 2007 Update, Cengage Learning, 2007, pp. 386-387, https://books.google.lu/books?id=tpF8L6EytYcC&dq=%22principle+of+fair+taxation%22&source=gbs_navlinks_s [13.6.2018]
    principe de la justice fiscale | équité du prélèvement fiscal | équité fiscale | justice fiscale | équité de l'impôt
    fr
    Definition recherche de la meilleure répartition de la charge fiscale entre les contribuables tenant compte des capacités contributives de chacun Reference Dalloz, Lexique fiscal, 2e éd.,1992, Paris