• расчетная налоговая ставка – estimated tax rate
См. также: наличные, налог на наследство, налоговая позиция, налогооблагаемый доход
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)
More than 70% of high earners paid 50% tax rate (BBC News)
