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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 +2 more
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Tax Evasion in Personal Income Tax
Highlights in Business, Economics and Management, 2023 Tax evasion is an illegal act of not paying or underpaying tax. With a significant rise in the number of tax evasion cases in recent years, discussions based around this topic has increased overall. Its substantial level of severity not only affects the tax evaders themselves, but also influences the economy as a whole. Although there are many types of
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Effect of expenditures in personal income taxation on horizontal equity in Croatia [PDF]
Financial Theory and Practice, 2012 Tax expenditures include all reliefs and other tax procedures used for reducing or deducting the amount of tax that would otherwise have to be paid by taxpayers.
Hrvoje Simovic
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A growing importance of social lending and budget revenues from personal incoming tax
Prawo Budżetowe Państwa i Samorządu, 2021 The article is focused on a growing importance and popularity of a social lending. Author shows that a social lending can constitute an efficient income to persons who make them thanks to an interest rate.
Mateusz Andruszko
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China's Personal Income Tax Reform and the Disparity [PDF]
, 2016 Based on the grouped income data of urban residents, published by China's National Bureau of Statistics of China, this paper analyzes the impact of China's individual income tax reform on the income gap.
269, Zhihai , Yuan, 270, 袁 , 志海
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Ekonomika, 2014 The tax systems of the European Union countries differ in many features. However, for taxing personal income, many EU countries use the method of progressive taxation. Progressive taxation is aimed to shift the tax burden from those with a relatively low
Egidijus Bikas +3 more
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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. In contrast to tax sharing arrangements, piggybacking provides more SNG autonomy since the SNG is granted the power to set and ...
Chattha, Muhammad Khudadad +2 more
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Corporate and Personal Income Tax [PDF]
, 2020 AbstractIn the last chapter of this book we would like to look into the question of how to evaluate a firm if taxes are raised both at the investor and at the company level. Attentive readers of Chaps. 10.1007/978-3-030-37081-7_2 and 10.1007/978-3-030-37081-7_3 might expect a discussion on different strategies of financing policy (Chap.
Lutz Kruschwitz, Andreas Löffler
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Jurnal Ilmiah Wahana Akuntansi, 2015 The purpose of this research is to examine the influence of extensification of tax, assessable compliance, and disbursement of tax arrears on tax revenue of personal income.
Maria Levina
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Assessment of Tax Risks Arising from Personal Income Tax Agents
Финансы: теория и практикаPersonal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented
E. Е. Smirnova
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