/ˌdɪfəˈrɛnʃəl tækˈseɪʃn/ – Phrase
Definition: việc đánh thuế có phân biệt.
A more thorough explanation: Differential taxation refers to a tax system in which different tax rates are applied to different categories of taxpayers or types of income or transactions. This can involve varying tax rates based on income levels, types of goods or services, or other factors, with the aim of achieving specific policy objectives such as promoting social equity or economic development.
Example: Differential taxation is a policy that imposes varying tax rates on different types of income, such as capital gains being taxed at a different rate than regular income.