Comportamentul consumatorului - Enachi Natalia

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The many variants of the “sacrifice” approach are akin to a subjective version of the “ability-to-pay” principle. Ability-to-pay taxation is a progressive taxation principle that maintains that taxes should be levied according a taxpayer's ability to pay. This progressive taxation approach places an increased tax burden on individuals, partnerships, companies, corporations, trusts and certain estates with higher incomes. The theory is that individuals who earn more money can afford to pay more in taxes.