It is the value or amount used as the basis in the calculation of tax. Tax debt is calculated by applying a tax tariff on top of the tax base. There are two types of tax bases, based on value and amount. The ad valorem tax base (value-based) is calculated on the basis of the values of economic elements and a specific tax rate is determined for this basis. The specific base (amount-based) is a base applied in tax issues with low monetary value.