Results 41 to 50 of about 3,224 (166)

Assessment of bringing in the progressive income taxation in Lithuania

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2013
Lately discussions of bringing in the progressive income taxation in Lithuania are increasing. Consensus on this issue in the society is not reached, thus this article aims to reveal the need for the reform of direct taxation in the Republic of Lithuania
Monika Melnykaitė, Agnė Ramanauskaitė
doaj  

Progressive scale of personal income taxation: Russia and the countries of the world

open access: yesВестник Северо-Кавказского федерального университета
Introduction. A decent life is material security according to the standards of a developed society, the potential for possessing and using the material benefits of modern civilization.
V. V. Roshchupkina, M. V. Roshchupkin
doaj   +1 more source

Adult Learning, Economic Growth and the Distribution of Income

open access: yesEconomies, 2018
Technological change causes three consequences: it guarantees economic growth, it requires employees to acquire more skills and human capital, and it increases inequality if employees are not capable adapting to new technologies.
Peter J. Stauvermann, Ronald R. Kumar
doaj   +1 more source

An Islamic Economic Perspective on the Implementation of Progressive Taxation to Address Income Inequality in Indonesia

open access: yesEl-Jizya: Jurnal Ekonomi Islam
Rising income inequality in Indonesia poses a persistent socio-economic challenge, requiring not only technical solutions but also ethically grounded fiscal strategies.
Faisal Affandi, Hamonangan
doaj   +1 more source

THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2016
The changes that were made to the taxation of income of individuals are considered; impact of changes in taxation on the salary to be paid is calculated; has been demonstrated that the personal income taxation in Ukraine has progressive-regressive ...
E. Nosova
doaj   +1 more source

Very Progressive Taxation

open access: yes, 2023
Very progressive taxation refers to an even more aggressive or intensified form of progressive taxation. In a very progressive tax system, the tax rates increase significantly with higher income levels. The aim is to create a more substantial difference in tax rates between various income brackets, placing a heavier burden on the wealthiest individuals
openaire   +1 more source

THE RETIREMENT SYSTEM. FISCAL AND METHODOLOGICAL ASPECTS [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2013
Currently, in most countries, but particularly in European and in the more developed world, heated discussions about reforming the current pension system.
MARINEL NEDELUŢ   +1 more
doaj  

MODERN TAXATION SYSTEM FORMATION IN RUSSIAN FEDERATION

open access: yesSovremennye Issledovaniâ Socialʹnyh Problem, 2013
The Russian taxation system was formed in the beginning of 90-s and experienced the evolution and sometimes revolution transformations. The state taxation system was created on the basis of the foreign countries’ experience nowever the research testifies
Viktoria Aleksandrovna Tsokova
doaj  

Scenario Assessment of Macroeconomic Effects of Progressive Taxation in Russia [PDF]

open access: yesФинансовый журнал
The purpose of the study is to assess the impact of alternative options of progressive taxation on Russia’s macroeconomic performance. For quantitative assessments, a neoclassical general equilibrium model with heterogeneous households subject to ...
Elizaveta V. Martyanova   +1 more
doaj   +1 more source

Home - About - Disclaimer - Privacy