Results 31 to 40 of about 3,224 (166)
Accredited investor: legal status and problems of taxation
Правоприменение, 2021 The subject of the research is the legal norms contained in legislation and other legal acts that regulate the grounds for the emergence and the mechanism for implementing the status of an accredited investor, requirements for individuals, as well as ...
I. V. Glazunova, К. I. Chernikova
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A proposal for a simple average-based progressive taxation system
Public Sector Economics, 2019 This paper is a first theoretical presentation of a simple progressive taxation system. The system is based on two adaptations of one easily calculable formula that is based on the societal average income of the previous year.
Dirk-Hinnerk Fischer, Simona Ferraro
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Rawls et l’impôt progressif : deux arguments
ŒconomiaContemporary political philosophers who draw on the work of John Rawls largely subscribe to the idea that progressive taxation is an essential tool for achieving social justice.
Patrick Turmel
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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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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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NATIONAL POLICY IN REFERENCE TO LABOR REMUNERATION AND ITS INFLUENCE ON POVERTY DYNAMICS IN A REGION [PDF]
Экономика региона, 2010 The paper emphasizes urgent issues regarding labor remuneration, which need to be settled along with adoption of socioeconomic policy aimed at critical reduction in size of the poor population.
Kuklin А. А., Leontieva А. G.
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Trends in Progressive Taxation within the European Union: A Research Overview [PDF]
Audit FinanciarThis research analyses trends in progressive taxation across the European Union (EU) from 2000 to 2024. Using the Web of Science (WoS) database, the methodological approach integrates a co-occurrence of keyword analysis processed through VOSViewer 1.6.20
Maria-Roxana BALEA-STANCIU +4 more
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Фінансово-кредитна діяльність: проблеми теорії та практики, 2020 . This article is devoted to estimating and explaining the extent of social priority implementation in fiscal policy in Ukraine and defining the reserves, caused by placing the personal income tax in Ukrainian tax system, which would be used to improve ...
I.S. Verkhovod +4 more
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Individual income tax: New opportunities for management [PDF]
Управленец, 2019 The paper discusses the issues of individual income tax due to the effective implementation of its fiscal and social functions. An urgent need for resolving problems of the budget and tax systems in many countries and stimulating economic growth in the ...
Viktor P. Ivanitsky +2 more
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