Results 11 to 20 of about 198,865 (341)
International Journal of Business, Economics, and Social Development, 2023 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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Tax administration and personal income tax compliance in Nigeria: A PLS-SEM approach
International Journal of Applied Economics, Finance and Accounting, 2023 Increasing tax revenue required to support basic state functions is a crucial challenge for relevant tax authorities, especially in developing countries where economic developments are inadequate.
Odunayo Olamide Olaniyi +4 more
semanticscholar +1 more source
Personal income tax, redistribution and income inequality in Sub-Saharan Africa
International Review of Economics, 2023 We assess the roles of personal income tax and fiscal redistribution in income inequality for 30 Sub-Saharan Africa economies from 1980 to 2020, employing the dynamic common correlated effect and cross-sectional augmented autoregressive distributed lag ...
T. P. Voto, N. Ngepah
semanticscholar +1 more source
Progress of the Personal Income Tax in Emerging and Developing Countries
IMF Working Papers, 2022 Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive ...
Dóra Benedek, J. Benítez, C. Vellutini
semanticscholar +1 more source
Personal Income Tax Revenue and Nigeria's Aggregate Earnings
Universal Journal of Accounting and Finance, 2021 The contribution of personal income tax to gross national income is assessed in this study. Over the years, tax revenue has been an important government source of income to finance public goods and services.
C. Omodero +2 more
semanticscholar +1 more source
Personal income tax as a tool for implementing state social policy
Investment Management & Financial Innovations, 2021 Personal income tax (PIT) is one of the most important taxes in Ukraine due to its economic, social and political role. With its help, one can regulate the investment process, the level of real incomes and maintain stability in society.
Liliia Barannyk +4 more
semanticscholar +1 more source
The effects of income tax on the unemployment rate in the United States [PDF]
Economic Horizons, 2023 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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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 +2 more
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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 +2 more
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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
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