Results 41 to 50 of about 175,776 (295)
European Journal of Social Security, 2019 Neither personal income tax nor social security is harmonised within the EU. Social security systems are coordinated at EU level whereas personal income tax in cross-border situations is governed by respective double tax treaties.
Jana Tepperová
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Tax Progressivity of Personal Wages and Income Inequality
Journal of Risk and Financial Management, 2021 The paper examines tax progressivity and income inequality using Census Bureau Current Population Survey (CPS) personal income data. The Kakwani index is used to derive tax progressivity for All, Male, Female, White and African American personal wage ...
N. Papanikolaou
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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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Evaluating scenarios of a personal income tax reform in Russia
Journal of Tax Reform, 2019 This article is aimed at evaluating different scenarios of the personal income tax reform in Russia, intended to replace the flat tax scale with a progressive scale.
E. Balatsky, N. Ekimova
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Personal Income Tax Law Changes and the Impact on Family Budget in Albania
Review of European and Comparative Law, 2022 Personal income tax is a tax on wages or salaries and other income a person earns during a calendar year. It is calculated on the income of all resident individuals and each government imposes personal income tax on earnings according to its fiscal ...
Imelda Sejdini
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Future Internet, 2019 The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron ...
C. López +2 more
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Fiscal drag: the heterogeneous impact of inflation on personal income tax revenue
Documentos OcasionalesIn recent years, personal income tax collection has shown strong dynamism. Part of this increase is due to household income growth, while another part is due to the “fiscal drag” effect, which results in an increase in average effective rates when the ...
Sofía Balladares +1 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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Personal income tax: social aspect
Vestnik of Astrakhan State Technical University. Series: Economics, 2022 In modern conditions that are characterized by financial and economic instability the problem of ensuring the balance of funds coming to budgets of all levels is quite acute. One of the key sources of income of the Russian consolidated budget are the tax payments, among which the personal income tax (PIT) plays an important role.
Elena Nicolaevna Derbeneva +3 more
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Illegality Of Income Tax Evasion In Edo State: Adopting An Automated Income Tax System As A Panacea
JURNAL LEGALITAS, 2023 : In Nigeria, the governments are mandated to collect income tax from companies and individuals respectively. However, in Edo State, it has been observed that taxpayers often tend to evade their tax liability.
P. Aidonojie +2 more
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