Results 11 to 20 of about 746,366 (296)

LEGISLATOR’S COMMITMENT TO THE FUNDAMENTAL (SOCIAL) TAX PRINCIPLES IN THE CONTEXT OF THE DESIGN OF INCOME TAX SYSTEM IN THE REPUBLIC OF CROATIA

Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2022
Because of its basic structural feature of adaptability to the taxpayer’s economic capacity, personal income tax is one of the basic instruments for achieving tax equity.
Valentino Kuzelj, Emina Jerković, Renata Perić   +2 more
doaj   +1 more source

The underground economy in the U.S.A.: preliminary new evidence on the impact of income tax rates (and other factors) on aggregate tax evasion 1975-2008

PSL Quarterly Review, 2014
This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of aggregate federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income tax rates on
Richard J. Cebula
doaj   +3 more sources

INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION

Фінансово-кредитні системи: перспективи розвитку., 2023
The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy.
Olesia Totska, Iryna Dmytruk
doaj   +1 more source

Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study) [PDF]

Journal of Economics, Business & Accountancy Ventura, 2021
This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes.
Eha Nugraha, Veranda Aga Refmasari, Alif Ilham Akbar Fatriansyah   +2 more
doaj   +1 more source

Personal Income Tax Piggybacking

, 2023
Personal income tax (PIT) piggybacking is a local surcharge levied by Subnational government (SNGs) on top of the taxable personal income or on the personal income tax liability already being levied by the central government.
Chattha, Muhammad Khudadad, Blum, Jürgen René, Kelly, Roy   +2 more
openaire   +2 more sources

Reforms to the Israeli income tax

Research Papers in Economics and Finance, 2023
Income tax is a major component of state revenues, earmarked to finance the services provided by the government. Income taxes have a significant impact, among other things, on economic growth and income distribution. According to economic theory,
Beny Tzarfati
doaj   +1 more source

Tax compliance costs of small business in Croatia [PDF]

, 2004
The paper measures the tax compliance costs of business units that pay personal income tax in Croatia for the period 2001/2002. They comprise all taxes, except custom duties. The regressive effect is proven, measured by different size measures.
Blazic, Helena
core   +1 more source

Income tax consequences of individuals for income citizens in modern Mongolia [PDF]

Экономика региона, 2012
The Government of Mongolia has a policy to improve the standard of living and employment, as well as to increase employment at the macroeconomic level.
Damiran Suvdaa
doaj   +1 more source

PERSONAL INCOME TAX GAPS: BIBLIOMETRIC AND ECONOMETRIC ANALYSIS

Фінансово-кредитна діяльність: проблеми теорії та практики, 2021
. The article is devoted to the essence and features of the formation of personal income tax gaps. The object of the paper is 1795 publications indexed in the Scopus database on the tax gaps in the national economy.
I. Tiutiunyk, O. Mazurenko
doaj   +1 more source

The Khaldûn−Laffer Curve Revisited: A Personal Income Tax−Based Analysis for Turkey

Transylvanian Review of Administrative Sciences, 2019
This paper focuses on an old but still discussed postulate, the Khaldûn-Laffer curve, and empirically applies it to personal income tax by using annual time-series data of Turkey for the period 1970-2015.
Hüseyin Şen, Zeynep Burcu Bulut-Çevik, Ayşe Kaya   +2 more
doaj   +1 more source