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"calculated by applying the tax rate to the tax base" po angielsku

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rzeczownik
tax credit = a direct reduction in tax liability (not dependent on the taxpayer's tax bracket)
tax evasion = the deliberate failure to pay taxes (usually by making a false report)
excise , excise tax = a tax that is measured by the amount of business done (not on property or income from real estate)
tax liability = the amount of tax owed; calculated by applying the tax rate to the tax base
czasownik
przymiotnik
taxable , nonexempt = (of goods or funds) subject to taxation
tax-exempt , tax-free , untaxed = (of goods or funds) not taxed