Examlex
__________ requires journalists to be competent, if not necessarily expert, with the range of tools in the digital toolkit.
Lump-Sum Tax
A tax that is a fixed amount, not dependent on the taxpayer's income level or assets' value.
Average Tax Rate
The fraction of total income that is paid in taxes, calculated by dividing the total taxes paid by the total taxable income.
Ability-To-Pay Principle
A tax theory stating that taxes should be levied according to an individual or entity’s capacity to pay.
Benefits Principle
A theory in taxation stating that those who benefit from government services should pay taxes in proportion to the amount they benefit.
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