稅收應當建立在個人財務狀況基礎之上的原則。因此，高收入者應當比低收入者支付更多的稅額。在實踐中，大多數國家已採用稅收的支付能力原則來作為其稅制的基礎。與納稅的受益原則不同，稅收的支付能力原則更符合大多數政府將收入從高收入者再分配到低收入者的意願。
基本介紹
- 中文名：稅收的支付能力原則
- 外文名：Ability-to-pay Principle of Taxation
- 套用學科：經濟學
稅收的支付能力原則
Ability-to-pay Principle of Taxation
The principle that Taxation should be based on the financial standing of the individual. Thus, persons with high income are more readily placed to pay large amounts of tax than people on low incomes. In practice, the ability-to-pay approach has been adopted by most. Unlike the Benefits received Principle of Taxation, the ability-to-pay approach is compatible with most governments' desire to redistribute income from high income earners to low income earners.
