Results 71 to 80 of about 868,433 (373)
A growing importance of social lending and budget revenues from personal incoming tax
The article is focused on a growing importance and popularity of a social lending. Author shows that a social lending can constitute an efficient income to persons who make them thanks to an interest rate.
Mateusz Andruszko
doaj +1 more source
The Theoretical Aspects of the Functioning of the System of Personal Income Taxation [PDF]
The publication outlines theoretical aspects of the system of personal income taxation and determines that individuals and the tax agent are the paramount actors in certain synergistic relations of the institutional system elements.
Martynyuk Halyna P.
doaj +1 more source
Personal Income Tax Progressivity and Output Volatility: Evidence from OECD Countries
This paper investigates empirically the effect of personal income tax progressivity on output volatility using macro data from a sample of OECD countries over the period 19822009.
Malte Rieth+2 more
semanticscholar +1 more source
Swedish farmers' approval of nudges
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen+2 more
wiley +1 more source
Systems of personal income taxation in developed countries [PDF]
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
doaj
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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ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
PERSONAL INCOME TAX POLICY ANALYSIS: ALBANIA VS. UNITED STATES [PDF]
Personal income tax has become an important part of the Albania’s revenue system. Revenue from personal income tax was more than 27.9 billion ALL for the year of 2011 which makes up a 3% increase when compared to the previous year.
Agim Binaj, Ilir Binaj, Irini Limaj
doaj +2 more sources
The main objective of the study is to analyze problems of implementation of principles of social justice and economic efficiency in the existing mechanism of charging personal income tax (PIT) in the Russian Federation and to identify ways of the ...
Khaibat Magomedtagirovna Musaeva+4 more
doaj +4 more sources
Cont-Bouchaud percolation model including Tobin tax [PDF]
The Tobin tax is an often discussed method to tame speculation and get a source of income. The discussion is especially heated when the financial markets are in crisis. In this article we refer to foreign exchange markets. The Tobin tax should be a small international tax affecting all currency transactions and thus consequently reducing the ...
arxiv +1 more source