A proportional tax is an amount of money that everyone pays to the government in the form of taxes, but everyone pays the same amount. Imagine if you had 10 friends, and you all went out for dinner. You would need to split the bill evenly so that everyone would pay the same amount no matter how much food each person ordered. The same is true for proportional taxes - everyone pays the same amount even if the person earning more money. This kind of system is fair because everyone pays the same proportion (percentage) of their income.