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Features personal income tax interest
This article analyzes the international experience and national laws personal income tax on interest. The elements of its legal framework provided by the own assessment introduction in Ukraine of tax on income from interest.
В. О. Рядінська
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Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia [PDF]
Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure.
Maja Klun
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Simulating the Effects of Personal Income Tax on Government's Tax Income and Income distribution [PDF]
In this paper, to evaluate income and distributional effects of Personal Income Tax, a hypothetical society is simulated. 12 income sources are defined that each member of society can earn income from one income source or more.
Ali Nasiri Aghdam, Ashraf Razmi
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Do Selected Tax Advantages Affect Tax Revenue from the Personal Income Tax? [PDF]
The personal income tax, which has a significant influence on total tax revenue, has been part of the Czech tax system since 1993. The main objective of this paper is to evaluate the dependence of tax revenue on the personal income tax based upon a ...
Michal Krajnak
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Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]
Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola +4 more
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Research on Data Mining of Personal Income Tax in Tax Collection and Administration Audit [PDF]
In the context of the rapid development of economy and information technology, the level of tax informatization is getting higher and higher. The tax department has obtained a large amount of tax management data.
Tao Yiran
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Personal income tax is a tax imposed on personal tax subjects on income received or earned in one tax year and has been regulated in Law no. 36 of 2008 concerning Income Tax.
Muhtarudin Muhtarudin +4 more
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Comparative analysis of the effect of tax evasion through tax havens [PDF]
By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion.
Karavelić Dejan +4 more
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AbstractWe now shift gears. While in the last chapter we worked on the basis that the firm was taxed, but that the financiers were free from taxes, we now suppose that the financiers have to pay income tax, but that the firm is spared.
Lutz Kruschwitz, Andreas Löffler
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The effects of income tax on the unemployment rate in the United States [PDF]
This study investigates the correlation between state income tax and unemployment rates across the United States. Using panel data in 50 states pertaining to the period from 2006 to 2022 with different regression models, the results suggest that the ...
Tuan Viet Le, Kyle Elliott
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