taxation
gb/tæksˈeɪʃən/ us/tæksˈeɪʃən/
B2
English
~ 7000
Senses
0 senses
Noun
formal
B2
entity
1
system of collecting government taxes
The way a government takes money from people and companies as taxes to pay for public services.
Usage pattern:
the system of taxation in [a place]
Common mistake:
Learners sometimes use *taxes* instead of *taxation* when they mean the whole system, e.g. saying "the taxes in my country" when "the taxation system in my country" or "the tax system in my country" would be clearer and more natural in formal writing.
Synonyms
tax system (More general and slightly less formal; commonly used in news and everyday political discussion.)
|
tax collection (Focuses more on the act of collecting money than on the whole legal and administrative system.)
Antonyms
tax exemption (Refers to situations where payment of certain taxes is not required, the opposite of being included in the taxation system.)
Collocations
system of taxation
|income taxation
|corporate taxation
|indirect taxation
|direct taxation
|taxation system
Themes
economics
|government
|law
|finance
Examples
- The country’s system of taxation relies heavily on income and sales taxes.
- Modern governments use taxation to fund healthcare, education, and public infrastructure.
- Experts argue that the current taxation of digital companies is outdated.
- Reform of property taxation became a major election issue.
- International rules on corporate taxation are being renegotiated.
Learner examples
- Taxation is how the government gets money.
- Many people think the taxation of small businesses is too complex.
- The new law will change the system of taxation in the country.
- Through taxation, the state pays for schools and roads.
- We learned about different types of taxation in economics class.
Noun
formal
C1
quantity
2
overall level or amount of tax
How much tax people or companies have to pay in general, for example when we say it is high or low.
Usage pattern:
the level of taxation on [something]
Common mistake:
Learners sometimes say "many tax" or "much tax" when they mean the general situation. In formal English, it is more natural to say "high taxation" or "a high level of taxation".
Synonyms
tax burden (Emphasizes the weight or pressure of paying tax rather than the neutral idea of level or amount.)
|
tax level (Slightly less formal and more straightforward; used similarly but sounds more general and less technical.)
Antonyms
tax relief (Refers to a reduction in the amount of tax to be paid, which is the opposite of high or heavy taxation.)
Collocations
high taxation
|low taxation
|heavy taxation
|level of taxation
|rates of taxation
|burden of taxation
Themes
economics
|business
|government
|finance
Examples
- Many voters are unhappy with the high level of taxation on middle-income families.
- Lower taxation is often promised as a way to encourage investment.
- The report compares the overall taxation of small businesses in different countries.
- Some argue that heavy taxation discourages people from working extra hours.
- The government signaled that there would be no increase in personal taxation next year.
Learner examples
- High taxation can be a problem for poor families.
- Some people move to countries with lower taxation.
- The company complained about heavy taxation on profits.
- They want to reduce taxation on small shops.
- The level of taxation is different in each country.
Noun
technical
C2
action
3
legal assessment of costs or taxes
In law, the official process of checking and fixing how much money someone must pay in costs or taxes.
Usage pattern:
the taxation of [costs/expenses]
Synonyms
assessment (A broader legal and financial term; *taxation* in this sense is a specific, often formal procedure of assessment.)
Antonyms
waiver (In legal contexts, a waiver removes or ignores a claim to costs or taxes, opposing the idea of formally fixing an amount to be paid.)
Collocations
taxation of costs
|on taxation
|bill of taxation
|taxation of expenses
|subject to taxation
|issued on taxation
Themes
law
|administration
|finance
|business
Examples
- The client challenged the taxation of costs following the trial.
- The court issued a certificate on taxation confirming the final amount payable.
- Any dispute about the solicitor’s bill must be resolved through formal taxation.
Learner examples
- The lawyer asked for a taxation of costs after the case.
- There was a hearing on the taxation of the company’s legal bills.
- The final amount was set by taxation in court.
Grammar
Dictionary form
taxation
IPA
GB/tæksˈeɪʃən/
US/tæksˈeɪʃən/
Syllables & stress
tax - a - tion (3 syllables)
Stress on 2nd syllable (a)
Word forms
Noun
- Base: taxation
- Plural: taxation
Word family
Expressions
carbon taxation
1/kˈɑɹbən tæksˈeɪʃən/
fixed phrase
technical
tax system targeting carbon emissions
Taxes on carbon emissions or on fossil fuels like coal and oil, used to help fight climate change.
Examples
- Carbon taxation is seen as a key tool for reducing greenhouse gas emissions.
- Several countries have introduced carbon taxation on major polluters.
- The minister argued that carbon taxation would support green investment.
direct taxation
1/dɪɹˈɛkt tæksˈeɪʃən/
fixed phrase
technical
taxes on income or property
Taxes that a person or company pays straight to the government on things like income, profit, or property.
Examples
- Income tax and property tax are examples of direct taxation.
- The policy aims to reduce indirect taxes and increase direct taxation.
- Debates about fairness often compare direct taxation with sales taxes.
double taxation
1/dˈʌbəl tæksˈeɪʃən/
fixed phrase
technical
same income being taxed twice
When the same money, like company profit or a person’s income, is taxed two times, for example in two different countries or at company and shareholder level.
Examples
- Many countries sign agreements to avoid double taxation on foreign income.
- Shareholders complained about double taxation of company profits and dividend payments.
- The new treaty is designed to reduce the risk of double taxation for cross-border workers.
indirect taxation
1/ɪndɚˈɛkt tæksˈeɪʃən/
fixed phrase
technical
taxes on spending or sales
Taxes that people pay when they buy goods or services, like sales tax or value-added tax, not directly on their income.
Examples
- The government plans to shift from direct to indirect taxation.
- Indirect taxation on fuel and alcohol can be politically sensitive.
- Value-added tax is a common form of indirect taxation.
land value taxation
1/lˈænd vˈælju tæksˈeɪʃən/
fixed phrase
technical
tax based on land’s value alone
A tax where people pay based on how valuable their land is, not based on the buildings or things on the land.
Examples
- Some economists support land value taxation as an efficient way to raise revenue.
- The city is studying whether land value taxation could replace traditional property taxes.
- Land value taxation is often discussed in debates about housing and urban planning.
progressive taxation
1/pɹəɡɹˈɛsɪv tæksˈeɪʃən/
fixed phrase
technical
tax rates rising with income
A tax system where richer people pay a higher percentage of their income in tax than poorer people.
Examples
- Supporters say progressive taxation is fair because it asks more from those who can afford it.
- The party’s platform includes stronger progressive taxation of high earners.
- Many welfare states rely on progressive taxation to fund social programs.
regressive taxation
1/ɹɪɡɹˈɛsɪv tæksˈeɪʃən/
fixed phrase
technical
tax burden heavier on the poor
A tax system where poorer people pay a higher percentage of their income in tax than richer people, so the tax is harder for poor people.
Examples
- Critics argue that heavy sales taxes create regressive taxation.
- Some economists see flat taxes as a form of regressive taxation.
- The report warns that the reforms may lead to more regressive taxation.
taxation without representation
1/tæksˈeɪʃən wɪðˈaʊt ɹˌɛpɹɪzɛntˈeɪʃən/
fixed phrase
formal
being taxed but not politically represented
A situation where people must pay taxes, but they cannot vote for the government that makes the tax laws.
Examples
- The slogan "no taxation without representation" was central to the American Revolution.
- Protesters argued that the new charges amounted to taxation without representation.
- He compared the local council’s decision to a form of taxation without representation.