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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
semanticscholar +1 more source
Illegality Of Income Tax Evasion In Edo State: Adopting An Automated Income Tax System As A Panacea
: 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
semanticscholar +1 more source
Measuring the gap between elicited and revealed risk for investors: An empirical study
Abstract Financial advisors use questionnaires and discussions with clients to determine investment goals, elicit risk preference and tolerance and establish a suitable portfolio allocation for different risk categories. Financial institutions assign risk ratings to their financial products.
John R. J. Thompson+4 more
wiley +1 more source
Effect of expenditures in personal income taxation on horizontal equity in Croatia [PDF]
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
doaj
A Statistical Inquiry into Gender-Based Income Inequality in Canada [PDF]
Income inequality distribution between social groups has been a global challenge. The focus of this study is to investigate the potential impact of female income on family size and purchasing power. Using statistical methods such as simple linear regression, maximum likelihood analysis, and hypothesis testing, I evaluated and investigated the ...
arxiv
Evaluating scenarios of a personal income tax reform in Russia
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
This 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. The influence of personal income tax on economic growth was
Lavisa Tala
doaj +1 more source
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
Income tax consequences of individuals for income citizens in modern Mongolia [PDF]
The Government of Mongolia has a policy to improve the standard of living and employment, as well as to increase employment at the macroeconomic level.
Damiran Suvdaa
doaj +1 more source
PERSONAL INCOME TAX GAPS: BIBLIOMETRIC AND ECONOMETRIC ANALYSIS
. The article is devoted to the essence and features of the formation of personal income tax gaps. The object of the paper is 1795 publications indexed in the Scopus database on the tax gaps in the national economy.
I. Tiutiunyk, O. Mazurenko
doaj +1 more source