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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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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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Systems of personal income taxation in developed countries [PDF]
Anali Ekonomskog fakulteta u Subotici, 2015 Personal income tax is one of the most important taxes in the taxation system of any country. Revenues from this tax are the most abundant in the structure of direct taxes, an individual or a family is taxed by personal income tax, and this tax cannot be
Đorđević Marina +1 more
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Corporate and Personal Income Tax Declarations [PDF]
SSRN Electronic Journal, 2006 Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision on the firm's behaviour will be independent of his personal
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Tax Effect of Governmente Assistance on Entrepreneurs’ Projects During the COVID-19 Pandemic [PDF]
Journal of Humanities and Social Sciences Mahasarakham University, 2022 This study aims to support information to entrepreneurs participating in the government assistance projects during the COVID-19 pandemic.That is awareness of the duties and impacts of related taxes, as well as to preparation oe documents and evidence for
Sirirut Jaensirisak
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Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law [PDF]
Advances in Social Science, Education and Humanities Research, 2015 With the continuous improvement of China's economic level and the increase of national investment in education recently, the personal income of college teachers increases rapidly. Under this background, State Administration of Taxation proposes that the college teachers should be listed in the high income industry and be taken as the key object of ...
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Determinants of aggregate income-tax-evasion behaviour: the case of US
PSL Quarterly Review, 2013 The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation ...
R.J. CEBULA
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Personal Income Tax and Economic Growth: A Comparative Study Between China and Pakistan
, 2018 The present study explores the relationship between personal income tax and economic growth in China and Pakistan. For empirical analysis, bivariate and multivariate Granger causality frameworks have been utilized.
Azka Amin, Yan Chen, Shaoan Huang
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Правоприменение, 2021 The idea of progressive tax scale in Russia received a fundamentally new development in 2020. The leading position of the personal income tax in most countries is due to a number of circumstances.
N. M. Artemov, К. A. Ponomareva
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Personal income tax non-standard reliefs in European Union member states, Croatia and countries of the region [PDF]
Financial Theory and Practice, 2013 The paper presents an overview of the current situation in personal income tax non-standard reliefs for the EU-15, most of the EU-12, Croatia and countries of the region, as well as a comparison of them for 2006-2011.
Sasa Drezgic, Helena Blazic
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