Русско-англо-русский юридический словарь

tax base

1. Measure upon which the assessment or determination of tax liability is based. For example, taxable income is the tax base for income tax and assessed value is the tax base for property taxes.

2. Total of taxable assets, income, and assessed value of property within the tax jurisdiction of a government. (BusinessDictionary)

A common type of property tax is an annual charge on the ownership of real estate, where the tax base is the estimated value of the property. (Wikipedia)

The Budget Bill’s technical corrections to last year’s corporate income tax reform include changes to the economic nexus, tax base and income classification, tax rate (including clarifications to rules applicable to certain taxpayers, such as qualified New York manufacturers), apportionment, combined reporting, net operating loss and tax credit provisions. (insidesalt.com)