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THE EVOLUTION OF FISCAL PRESSURE IN DEVELOPED E.U. COUNTRIES AND ITS DETERMINANTS [PDF]
Annals of the University of Oradea: Economic Science, 2021 Since 1970, the intensity of implementing budgetary policies in the two categories of states, developed states, and emerging states, has been observed in Europe.
Raluca Andreea GHETU +2 more
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A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM
Copernican Journal of Finance & Accounting, 2023 The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour.
Urszula Król
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PROGRESSIVE PERSONAL INCOME TAX: ADVANTAGES AND DISADVANTAGES
Финансы: теория и практика, 2017 Article Retracted.The paper studies the introduction of progressive personal income tax rates in Russia. The objective set in the scope of the research is to determine the most significant socio-economic implications of the introduction.
N. L. Kaznacheeva, D. E. Lapov
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Moneta e Credito, 2014 The arguments for progressive taxation in the nineteenth century were strongly countered by reference to their harmful effects on the incentives to produce, save and invest.
C. COSCIANI
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Taxation of Retained Profits of Enterprises and Income from Capital Assets
Wirtschaftsdienst, 2022 The reduced taxation of retained profits under German income tax law is only rarely used. It is in fact extremely complicated and, taking into account the tax on its later withdrawal, even leads to a higher burden than normal taxation. To reform this tax
Manfred Rose
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Harmonization of income taxation of individuals in the Eurasian economic union countries
Вестник университета, 2019 The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. Their similarities and differences have been revealed.
Yu. D. Shmelev
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Taxation of personal income in the context of issues of social fairness
Правоприменение, 2021 The subject. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that ...
N. M. Artemov, K. A. Ponomareva
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Economic inequality in Russia: problems and ways of their solution
Вестник университета, 2020 Long-term trends of inequality in leading countries of the world have been analysed. Country features of economic inequality development related to the socio-economic structure of the country and social mentality, which have a significant impact on the ...
M. L. Dorofeev
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Tiebout sorting with progressive income taxation and a fiscal equalization scheme
Swiss Journal of Economics and Statistics, 2022 This paper develops a model of Tiebout sorting with decentrally determined progressive income taxation and a built-in fiscal equalization scheme that redistributes money from richer to poorer regions.
Florian Kuhlmey
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Debatable Aspects of Progressive Taxation of Individual Incomes in Russia
Вестник Российского экономического университета имени Г. В. Плеханова, 2021 The present research deals with debatable aspects connected with introduction of progressive taxation of individual incomes in this country. In spite of the fact that in 2021 an attempt was made to introduce the progressive scale on income tax, different
A. P. Garnov, M. M. Levkevich
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