proportionate taxes are regressive or progressive in nature?? explain briefly why so

Proportional tax, progressive tax and regressive tax are three different concepts.
Proportional taxes implies charging a certain fixed portion of income as taxes. Progressive taxes are a variant of proportional tax wherein, the proportion of income charged as tax rises with a rise in income. On the other hand, in case of regressive tax the proportion of income charged as taxes falls with a rise in income.