const partial = (fn, ...presetArgs) => {
  return function partiallyApplied(...laterArgs) {
    return fn(...presetArgs, ...laterArgs);
  };
};

const calculateTax = (taxRate, discount, price) => {
  const discounted = price - (price * discount) / 100;
  return parseFloat((discounted + (discounted * taxRate) / 100).toFixed(2));
};

const withVAT = partial(calculateTax, 20);
const withVATandDiscount = partial(withVAT, 15);

console.log(withVAT(0, 100));
console.log(withVATandDiscount(200));
console.log(partial(calculateTax, 10, 5)(50));