Русско-англо-русский юридический словарь

Taxable income refers to the base upon which an income tax system imposes tax. Generally, it includes some or all items of income and is reduced by expenses and other deductions. (Wikipedia)

In a tax system and in economics, the tax rate describes the ratio (usually expressed as a percentage) at which a business or person is taxed. (Wikipedia)

A nation's tax system is often a reflection of its communal values and the values of those in current political power. To create a system of taxation, a nation must make choices regarding the distribution of the tax burden—who will pay taxes and how much they will pay—and how the taxes collected will be spent. (Wikipedia)

Sen. Rand Paul (R-Ky.) will call for the tax system to be overhauled so all Americans, regardless of income, are taxed at a single rate, according to an adviser. (The Washington Post)