Results 41 to 50 of about 4,692,143 (210)
Dual income tax: A reform option for personal income tax in Turkey [PDF]
Business and Economic Horizons, 2010 While several countries attempted to improve their income taxation model by adopting modified versions of DIT, Turkey has not implemented a pure DIT model but abolished the old return system and applied a final withholding tax on capital and interest incomes in 2006.
Celikkaya, Ali, Celikkaya, Ali
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Mathematics, 2020 Taking mortality distribution, surrender value, and tax relief factors into consideration, the authors construct an actuarial model for the influence of personal income tax deferred commercial pension insurance on changes in personal pension wealth and ...
Wenguang Yu +9 more
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EFFICIENCY OF PERSONAL INCOME TAXATION MODELS IN GERMANY AND UKRAINE
Three Seas Economic JournalThe article is devoted to a comparative analysis of the efficiency of personal income taxation models in Germany and Ukraine. The study examines in detail the specifics of the German model of personal income taxation, particularly the structure of tax ...
Ruslana Ignatenko
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TAXATION OF PERSONAL INCOMES IN ROMANIA: PRESENT AND PERSPECTIVES [PDF]
Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2017 The personal income tax is not only as an important revenue instrument but also as an instrument of national policy. Taxation of personal income in European Union countries is regulated usually by a progressive rate structure.
Daniela PIRVU +2 more
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Collection of Personal Income Tax. Period 2012-2017 [PDF]
Población y Desarrollo, 2018 The present work was carried out with the objective of knowing the behavior of the personal income tax - IRP in its levels of collection since 2012 until 2017. The qualitative research initially included the documentary modality referring to the revision
Celina González de Alvarez
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Dual income tax: An option for the reform of personal income tax in Serbia?
Economic Annals, 2008 Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and ...
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The Bulgarian Flat Tax is No Longer What It Was
Finance, Accounting and Business Analysis, 2021 The idea of a flat tax dates to the middle of the last century. At the end of the 20thand the beginning of the 21stcentury it finds practical realization in many countries of Central and Eastern Europe (including Bulgaria). However, our tax is
Rumen Brussarski
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Benchmark and Tax Expenditures on Personal Income Tax in Ukraine
ECONOMICS, 2023 The spread of the concept of tax expenditures in many countries of the world resulted in the creation of the Global Tax Expenditures Database which included information from Ukraine where regular reporting is conducted on tax benefits which are losses of
Sokolovska Alla +2 more
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Do Selected Tax Advantages Affect Tax Revenue from the Personal Income Tax? [PDF]
Journal of Competitiveness, 2019 The personal income tax, which has a significant influence on total tax revenue, has been part of the Czech tax system since 1993. The main objective of this paper is to evaluate the dependence of tax revenue on the personal income tax based upon a ...
Michal Krajnak
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Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection [PDF]
Финансовый журналThe article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about
Vladimir V. Klimanov, Anna A. Mikhaylova
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