ability-to-pay principle
A principle in taxation that taxes should be levied according to a taxpayer's ability to pay. Used in economic and legal contexts.
Based on the ability-to-pay principle, a progressive tax system is adopted for income tax.
応益原則 is the benefit principle, where taxes are based on benefits received from public services, contrasting with 応能原則's focus on ability to pay.
Compound of 応能 (ability-based) and 原則 (principle). The term is a direct translation of the English 'ability-to-pay principle' used in public finance.