Results 41 to 50 of about 198,865 (341)
International Journal of Economics and Financial IssuesThis study determined economic growth effects of fiscal policy in South Africa. Particular attention was paid to effects of personal income tax on economic growth for the period 1993Q3 -2022Q4.
Lavisa Tala
semanticscholar +1 more source
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
semanticscholar +1 more source
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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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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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
doaj
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
semanticscholar +1 more source
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
semanticscholar +1 more source
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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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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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
openaire +4 more sources