In simple terms, fixe tax means that every person is taxed with the same percentage. In such a system, in place of a complex set of taxing, the state declares a limit over which every person pays a fix tax for personal incomes. This limit is generally very low, in order to stimulate the people to pay their taxes, instead of trying to avoid them. This kind of system bases on the single taxing of incomes. In what concerns the corporatistic taxes, the idea is similar: only one rule for everybody. The analysts are disposed to take into evidence that, if the unique tax was a rule in every industrialized states in the first half of XIXth century, the first demandings that were pronounced plainly for a “strong progressive or tax gradual” system, appeared in the communist manifestation of Karl Marx in 1848. But, at least, the capitalist states adopted this system.

fiscal system, unique quotation, fiscal incomes, fiscal evasion