Examlex
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Average Tax Rate
The ratio of the total amount of taxes paid to the total tax base (taxable income or spending), showing the fraction of income that is paid in taxes.
Licensing Fees
Payments made by a user to an owner for the right to use intellectual property, such as patents, trademarks, or copyright material.
Ability-To-Pay Principle
A principle of taxation asserting that taxes should be levied according to an individual’s or entity’s capacity to pay.
Federal Employees
Individuals who work for the government of a federal state and are often subject to specific employment and benefits regulations.
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