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Line managers use special expertise to advise and support the efforts of staff workers.
Benefits-Received Tax
A taxation principle where taxes are levied on individuals based on the benefits they receive from the government's use of the collected tax.
Vertical Equity
A principle in taxation that proposes taxpayers with a greater ability to pay, such as higher income levels, should pay more in taxes than those with lesser ability to pay.
Horizontal Equity
The principle that individuals with the same income or resources should be treated equally by the tax system.
Tax Deductions
Expenses that can be subtracted from gross income to reduce the amount of income that is subject to income tax.
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