The third alternative is correct (C).
Tax bands are divisions in which the aliquots that are levied on the tax are different at each level. This serves to differentiate the size of the tax from the income of the people, which characterizes the progressive character of a given tax system.
Taxation is said to be progressive when it demands more of those who have more and less of those who have less. It is closely associated with the concept of contributory capacity. Otherwise, to demand more tribute from those who have less and less of those who have more, we will face a regressive taxation.
