The progressive system of taxation implies that the tax rate increases as the tax base (income or wealth) increases. This means that individuals who earn higher incomes or have greater wealth are required to pay a larger percentage of their income or wealth in taxes compared to those with lower incomes or less wealth. The idea behind this system is to make the tax burden more equitable, with the ability to pay being taken into account. In other words, the wealthy are expected to contribute more to the government's revenue than the poor. This system is often used to redistribute wealth and reduce income inequality.