Alíquota

Alíquota is a Portuguese and Spanish term that refers to a tax rate or percentage applied to a specific base value. It is a fundamental concept in taxation, indicating the portion of a price, income, or value that is levied as tax. For example, a sales tax might have an alíquota of 10%, meaning that 10% of the purchase price will be collected as tax.

The alíquota can be fixed or progressive. A fixed alíquota, also known as a proportional alíquota, remains the same regardless of the base value. A progressive alíquota, on the other hand, increases as the base value increases, meaning that higher incomes or values are subject to a higher tax rate. This is commonly seen in income tax systems.

Understanding the alíquota is crucial for both taxpayers and tax authorities. For individuals and businesses, it helps in calculating tax liabilities and understanding the cost of goods and services. For governments, it is a key tool for revenue generation and implementing fiscal policies. Different types of taxes, such as value-added tax (VAT), income tax, and property tax, all utilize specific alíquotas to determine the amount of tax to be collected. The determination and application of alíquotas are typically set by law and can vary significantly between countries and jurisdictions.