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Journal articles on the topic 'Income tax individuals'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Balaeva, Diana A., Alina A. Bekoeva, Lolita K. Bolatova, and Anna M. Galavanova. "INDIVIDUALS INCOME TAX: ECONOMIC NATURE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3/1, no. 144 (2024): 106–11. http://dx.doi.org/10.36871/ek.up.p.r.2024.03.01.012.

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Currently, observing the interests of the state and the population in the field of taxation is the most important task of the modern Russian economy. The authors determined that the combination of the above components is reflected in one of the income- generating taxes - personal income tax. This tax is, of course, largely fiscal in nature, however, no less important is its social component, which is expressed in regulating the amount of personal income of the population, and, of course, depends on the level of profitability of the taxpayer. The withdrawn volume of mandatory, gratuitous paymen

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MISHCHENKO, Vladimir V., Ol'ga V. ZONOVA, and Oksana B. SHEVELEVA. "Personal income tax scale: Social justice issues." National Interests: Priorities and Security 21, no. 5 (2025): 18–34. https://doi.org/10.24891/ni.21.5.18.

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Subject. This article focuses on personal income tax as the main source of budget revenue. Objectives. The article aims to identify problems associated with the enforcement of personal income tax, and determine possible ways to eliminate them. Methods. For the study, we used empirical methods of cognition and theoretical research methods. Results. The article reveals that personal income tax carries both a fiscal and social burden. It also discusses a new progressive tax scale. Conclusions. Income taxes vary significantly among different social groups. But the number of individuals with maximu

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3

Dourado, Ana Paula. "Editorial: Income Tax and Income Shift by Individuals." Intertax 53, Issue 2 (2025): 124–27. https://doi.org/10.54648/taxi2025023.

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Mulyana, Asep. "INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT." Accounting Research Journal 1, no. 2 (2023): 92–100. http://dx.doi.org/10.56244/accrual.v1i2.705.

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Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conduct

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Mulyana, Asep. "INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT." Accounting Research Journal 1, no. 2 (2023): 92–100. http://dx.doi.org/10.56244/accrual.v1i2.705.

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Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conduct

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6

Mikheev, Andrej Vyacheslavovich. "PROBABILITY MODEL OF POVERTY CALCULATION SUBJECT TO DIFFERENT FORMS OF INCOME TAXATION." Vestnik of Astrakhan State Technical University. Series: Management, computer science and informatics 2020, no. 4 (2020): 101–11. http://dx.doi.org/10.24143/2072-9502-2020-4-101-111.

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The article highlights a probabilistic model constructed for calculating the number of poor and the total income tax levied on all taxpayers under different income tax systems. There is considered the proportional income tax system adopted in the Russian Federation, as well as single-stage systems with both fixed and variable tax rates, in which individuals with low incomes are exempted from income tax. For these tax systems there have been found the dependences of the expected value of the number of the poor and the total income tax on the tax rate, tax-free minimum, and also on the laws of p

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SEMENOVA, G. N. "INDIVIDUAL INCOME TAX ON THE RICH." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 45–53. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.009.

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The article deals with the taxation of income of individuals with income tax. Income tax rates in different tax periods changed many times were progressive and depended on the size of the total annual income of individuals. Since 2001, with the adoption of the Tax Code of the Russian Federation, a single tax rate on personal income has been established in the amount of 13%. The coronavirus pandemic has impacted busi-ness activities as well as tax revenues. From January 01.01.2021, 15, an additional personal income tax rate of 5% has been established, which will affect the rich whose income wil

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8

Dickert-Conlin, Stacy, Katie Fitzpatrick, and Andrew Hanson. "Utilization of Income Tax Credits by Low-Income Individuals." National Tax Journal 58, no. 4 (2005): 743–85. http://dx.doi.org/10.17310/ntj.2005.4.07.

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9

I.A., Korchak, Baturina E.V., and Malyshenko K.A. "THE SYSTEM OF TAXATION OF INCOME OF SELF–EMPLOYED CITIZENS: PROBLEMS OF IMPLEMENTATION AND PROSPECTS FOR USE." ИННОВАЦИОННЫЕ НАУЧНЫЕ ИССЛЕДОВАНИЯ 2022. 6-2(20) (September 19, 2022): 198–210. https://doi.org/10.5281/zenodo.7093883.

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The article deals with the system of taxation of income of self-employed citizens. The methodology of implementation of tax collection from the income of individuals. The article examines the peculiarities of tax collection from individuals. Direct withdrawal by the state of some part of the gross product for the formation of the budget, that is, the centralized financial resources of the state, is the essence of taxation. The share of personal income tax from the population is small. It is lower than in countries with developed market economies, despite the transition from proportional to pro

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10

Smith, Natalie. "How Tax Credits Can Support Formerly Incarcerated Individuals and Their Families." ANNALS of the American Academy of Political and Social Science 701, no. 1 (2022): 134–50. http://dx.doi.org/10.1177/00027162221114232.

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Tax credits like the Earned Income Tax Credit (EITC) can provide vital income support to people returning to their communities following incarceration. But the current design of the EITC prevents many from accessing the income support that it provides. In this article, I propose expanding the EITC so that it better serves communities that have been harmed by punitive criminal legal policy. An expanded EITC could raise the incomes of community members returning from incarceration by 8 to 40 percent and raise the incomes of some caregiving families by 20 to 35 percent. I also consider the potent

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Guner, Nezih, Javier López-Segovia, and Roberto Ramos. "Reforming the individual income tax in Spain." SERIEs 11, no. 4 (2020): 369–406. http://dx.doi.org/10.1007/s13209-020-00224-2.

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AbstractCan the Spanish government generate more tax revenue by making personal income taxes more progressive? To answer this question, we build a life-cycle economy with uninsurable labor productivity risk and endogenous labor supply. Individuals face progressive taxes on labor and capital incomes and proportional taxes that capture social security, corporate income, and consumption taxes. Our answer is yes, but not much. A reform that increases labor income taxes for individuals who earn more than the mean labor income and reduces taxes for those who earn less than the mean labor income gene

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12

Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.

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The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets fro

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13

Kucherkova, S. "Certain aspects of individual income tax." Galic'kij ekonomičnij visnik 73, no. 6 (2021): 16–24. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.06.016.

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The personal income tax is the main budget-forming tax, which plays a significant role in the redistribution of personal income and ensuring budget adequacy. Due to this tax, the state has the opportunity to influence the level of income and savings of citizens, it is a social regulator. The objective of the paper is to form a mechanism for collecting personal income tax in Ukraine and to study the fiscal efficiency of personal income tax and to determine the main directions of personal income tax reform. The paper considers the mechanism of personal income tax collection, which is based on th

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Shinkareva, O. V. "Progressive Personal Income Tax Rate: innovations 2025." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 10 (October 25, 2024): 22–28. http://dx.doi.org/10.33920/med-17-2410-03.

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The study considers changes made to the Tax Code of the Russian Federation, which significantly change the tax rates on personal income tax. The study examined the specifics of applying progressive tax rates to the income of employees and individuals attracted by medical organizations under civil law contracts — residents of personal income tax. An analysis of innovations in 2025 in this area was carried out — it was noted that there was a significant expansion of the range of tax rates, which led to an increase in the tax burden of highly paid categories of employees. it is emphasized that th

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15

Blaufus, Kay, Sebastian Eichfelder, and Jochen Hundsdoerfer. "Income Tax Compliance Costs of Working Individuals." Public Finance Review 42, no. 6 (2013): 800–829. http://dx.doi.org/10.1177/1091142113488162.

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16

Gideon, Michael. "Do Individuals Perceive Income Tax Rates Correctly?" Public Finance Review 45, no. 1 (2016): 97–117. http://dx.doi.org/10.1177/1091142115615670.

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17

Berlizev, R. N. "Prospective Directions of Personal Income Changes in the Context of Changing Legislation in the Russian Federation." Economics and Management 26, no. 6 (2020): 649–55. http://dx.doi.org/10.35854/1998-1627-2020-6-649-655.

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The topic of the study is relevant in light of changes in tax legislation pertaining to the current personal income tax system. From January 1, 2021, the personal income tax rate will change from 13 to 15 percent for incomes exceeding 5 million rubles (applies only to the amount over 5 million), which is basically the first step in the transition from a flat personal income tax rate to a progressive one.Aim. The presented study proposes and substantiates by calculation a new approach to calculating personal income tax based on a progressive rate.Materials and methods. This study uses generaliz

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AKSENOVA, A. A. "INCREASE IN THE TAX BURDEN OF INDIVIDUALS IN THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 86–88. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.015.

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The article deals with the increase in the tax burden of individuals due to the expansion of taxable objects and the introduction of a new increased rate on personal income tax, on incomes exceeding 5 million rubles.

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19

Ikramovich, Ruziev Zafar. "The Role of Income Tax Individuals in Replenishing State Budget Revenues." Journal of Advanced Research in Dynamical and Control Systems 12, SP7 (2020): 2033–37. http://dx.doi.org/10.5373/jardcs/v12sp7/20202320.

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20

BRYHINETS, Oleksandr, and Ivan NEVZOROV. "Comparative characteristics of domestic and foreign experience of regulatory regulation of the tax on individuals of individuals in conditions society." Economics. Finances. Law, no. 9/1 (September 30, 2021): 5–7. http://dx.doi.org/10.37634/efp.2021.9(1).1.

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The paper proves that personal income taxation always causes a number of heated debates in any state. The peculiarities of the normative fixing of the personal income tax rate in Ukraine and some countries are considered. It is determined that the development of a modern information system in our country provides real opportunities for large-scale effective transformations in the tax sphere. The author focuses on the fact that the personal income tax rate in different countries is based on the principle of differentiation. The application of a differentiated tax system has a scientific basis.

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21

Zielke, Rainer. "2014 Income Tax Reform in Norway." Intertax 42, Issue 6/7 (2014): 481–93. http://dx.doi.org/10.54648/taxi2014045.

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On 30 April 2015, the individual income tax declaration for 2014 is due in Norway. The present article is the only English language publication worldwide that enables the reader to calculate the income tax and tax on net worth of individuals for 2014 on the basis of the individual income tax reform 2014 in Norway, including rules impinging on cross-border relations. This is of particular importance today, as Norway - due to its rich natural resources - has become an important country both economically and in terms of immigration. Today the country has international connections based on economi

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Zielke, Rainer. "2013 Income Tax Reform in Norway." Intertax 42, Issue 1 (2014): 51–61. http://dx.doi.org/10.54648/taxi2014006.

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On 30 April 2014, the individual income tax declaration for 2013 is due in Norway. The present article is the only English language publication worldwide that enables the reader to calculate the income tax and tax on net worth of individuals for 2013 on the basis of the individual income tax reform 2013 in Norway, including rules impinging on cross-border relations. This is of particular importance today, as Norway - due to its rich natural resources - has become an important country both economically and in terms of immigration. Today the country has international connections based on economi

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23

Ryndina, Alexandra O., Maria S. Zhverantseva, and Tatiana E. Totikova. "Development of Taxation of Income of Individuals in the Russian Federation Based on Foreign Experience." Izvestiya of Saratov University. New Series. Series Economics. Management. Law 20, no. 4 (2020): 412–21. http://dx.doi.org/10.18500/1994-2540-2020-20-4-412-421.

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Introduction. The issue of reforming the taxation of personal income has not left the agenda in recent decades. The importance of solving this issue is determined by the high economic and social significance of personal income tax and its impact on the labor market and consumption. Theoretical analysis. The article analyzes the statistics of the Federal Tax Service on income tax on physical incomes in the budget system of the country, identifies and substantiates the problems of income taxation in the Russian Federation. Discussion of results. A study of the characteristics of income taxation

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Shumyatsky, R. I. "ISSUES OF IMPROVEMENT OF INCOME TAXATION OF INDIVIDUALS." Territory Development, no. 1(19) (2020): 105–8. http://dx.doi.org/10.32324/2412-8945-2020-1-105-108.

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The article analyzes the role and place of taxes on personal income in the formation of the budget system of Russia. Attention is paid to individual elements of the irrationality of the taxation system of personal income. Some problematic aspects in the system of tax deductions are revealed. Measures have been developed to improve the taxation of personal income. The concept of a ‘smooth-step’ progressive taxation of personal incomes is proposed.

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Zotikov, N. Z. "Taxes and payments paid by individuals, the impact on their financial situation." Vestnik Universiteta, no. 6 (July 28, 2022): 140–49. http://dx.doi.org/10.26425/1816-4277-2022-6-140-149.

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In accordance with the current tax legislation, on an equal footing with organisations and individual entrepreneurs, individuals who do not have income from business pay taxes on income from labor activities in organisations and taxes on property they own: transport, land, and personal property tax, as well as other non-tax payments (housing and communal services, etc.). The article analyses the role and importance of taxes paid by individuals in the budgets of various levels, non-tax mandatory payments, their impact on the financial situation of individuals. The relevance of the study is due

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Semenova, Galina N. "THE ROLE OF PERSONAL INCOME TAX AS A SOURCE OF REGIONAL INCOME GENERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/8, no. 145 (2024): 123–31. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.08.018.

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Redistribution of income from personal income tax is the main problem of the regions. As you know, personal income tax is transferred to those regions where individuals receive income. But most individuals go to work in large cities and regions, and small regions lose their income. The role of personal income tax is significant, since thanks to this tax, cash flows into regional and local budgets, regulates the level of income of the population, as well as the structure of own consumption and savings. Also, the role of personal income tax can be characterized as follows: ensuring constant cash

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Che Rosli, Rasyidah, Lai Ming Ling, and Roslani Embi. "Tax malfeasance of high net-worth individuals in Malaysia: tax audited cases." Journal of Financial Crime 25, no. 1 (2018): 155–69. http://dx.doi.org/10.1108/jfc-11-2016-0070.

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Purpose This paper aims to analyse the profiles of high net-worth individuals (HNWIs) who were caught for tax malfeasance during a tax audit and to examine factors that influence tax malfeasance among HNWIs in Malaysia. Design/methodology/approach This paper examined 235 HNWIs who were involved in tax malfeasance after audited by the Inland Revenue Board Malaysia from year 2009 to 2013. A research model was developed to examine the influence of four independent variables which are tax rate, level of income, source of income and taxation performed by tax professionals on tax malfeasance. Findin

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Plakhtii, Tetiana, Lidiia Fedoryshyna, and Olena Tomchuk. "SOCIO-ECONOMIC COMPONENT OF PREFERENTIAL TAXATION OF INDIVIDUAL INCOME." Baltic Journal of Economic Studies 5, no. 2 (2019): 171. http://dx.doi.org/10.30525/2256-0742/2019-5-2-171-175.

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The purpose of the article is to study the socio-economic component of the preferential taxation of individuals. It is shown that the Tax Social Benefit is the ability of the taxpayer to reduce the calculated total monthly taxable income in the form of wages. Methodology. The object of taxation is determined according to the status of the payer. So, for a resident – is: the total monthly (annual) taxable income; income from the source of their origin, which are finally taxed when they are charged (payment, provision), and foreign incomes – income (profit) received from sources outside. The obj

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Зотиков, Н. З. "THE ROLE AND VALUE OF SALARY TAXES AND INSURANCE CONTRIBUTIONS IN THE BUDGET REVENUES AND PENSION FUND OF THE RUSSIAN FEDERATION (THE SOCIAL FUND)." Surgut State University Journal 11, no. 1 (2023): 19–29. http://dx.doi.org/10.35266/2312-3419-2023-1-19-29.

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The taxes paid by citizens are highly valuable in social and economic aspect, as the state generates budget revenues at various levels and regulates the citizens’ incomes to balance the income differrence between various groups of the population using taxation. Taxes from an individual’s revenues and insurance contributions, which are not considered taxes, are differentiated as “salary” taxes and fees. In addition, the first ones are paid from the salary (revenue) of an employee, while insurance contributions are added to an employee’s salary. Since 2001, following the adoption of Chapter 23 “

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Borse, Mr Gaurav, and Mrs Megha M. Bhogawar. "Review Paper- “FINANCIAL ASPECT’S RELATED TO GST & TAX PROCEDURE IN SANTOSH BAKSHETTI’S CONSULTING FIRM”." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 01 (2024): 1–13. http://dx.doi.org/10.55041/ijsrem27950.

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While direct taxes are levied on taxable income earned by individuals and corporate entities, the burden to deposit taxes is on the assesses themselves. On the other hand, indirect taxes are levied on the sale and provision of goods and services respectively and the burden to collect and deposit taxes is on the sellers instead of the assesses directly. The GST Act came into existence, leading to the realization of “One country, one tax”. It is a centralized tax- paying network which simplifies payment of tax by the citizens as well as revenue collection by the government. It widens the tax bas

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Xudoyberganova, Sanavar Kuklanovna. "ANALYSIS OF INCOME TAX FROM INDIVIDUALS IN UZBEKISTAN." Theoretical & Applied Science 90, no. 10 (2020): 362–67. http://dx.doi.org/10.15863/tas.2020.10.90.63.

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Prawira, Muhamad Indrawan Yudha, Leo Frans, and Rezki Destiana. "Final tax regression." Scientax 6, no. 1 (2024): 1–16. http://dx.doi.org/10.52869/st.v6i1.534.

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The urgency of this research lies in the pressing need to address regressiveness in Indonesia's taxation system, particularly concerning the Final Income Tax. As such, this study aims to examine the implications of Final Income Tax on taxpayers, especially high-income individuals, and propose potential reforms to ensure fairness and progressivity in the tax regime. To achieve this objective, the research employs a combination of quantitative analysis and theoretical frameworks. Income data from High-Wealth Individuals (HWIs) is analyzed to assess the regressiveness of the Effective Tax Rate (E

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Zielke, Rainer. "2012 Individual Income Tax Reform in Norway." Intertax 40, Issue 12 (2012): 691–704. http://dx.doi.org/10.54648/taxi2012072.

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On 30 April 2013, the individual income tax declaration for 2012 is due in Norway. The present article is the only English language publication worldwide that enables the reader to calculate the income tax and property tax of individuals for 2012 on the basis of the individual income tax reform 2012 in Norway, including rules impinging on cross-border relations. This is of particular importance today, as Norway - due to its rich natural resources - has become an important country both economically and in terms of immigration. Today the country has international connections based on economic re

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34

Shon, John, and Stanley Veliotis. "Is There a December Effect? Strategic Prepayments of Deductible State Income Tax." Journal of the American Taxation Association 32, no. 2 (2010): 53–71. http://dx.doi.org/10.2308/jata.2010.32.2.53.

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ABSTRACT: Individuals’ state income tax payments are deductible in the year paid for federal income tax purposes. This study investigates whether, and to what extent, individuals implement federal tax planning by prepaying state estimated income taxes before year-end, even though those payments are not due until January 15. Based on a study of 34 states’ aggregate data on estimated income tax receipts from individuals, we find strong evidence of this effect. We also find that this effect is increasing with the cost of state income tax payments. The results suggest that individual taxpayers tak

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Susilawati, Endang, and Asep Mulyana. "IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE." Accounting Research Journal 1, no. 2 (2023): 85–91. http://dx.doi.org/10.56244/accrual.v1i2.691.

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This study aims to determine the implementation of taxcollection to increase personal income tax revenue whether there is abig effect after billing individuals’ domestic private person. Taxeshave a very large role in generating domestic cash receipts in order torealize continuity and increase in national development. The methodused in this research is a quantitative method with a descriptiveapproach and the data used is secondary data. The results of the studyshow that partially Billing does not have a significant effect onIndividual Income Tax Receipts. Keywords: Implementation of Tax Collect

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Shcherbakova, I. G., and G. A. Khripko. "PROBLEMS OF TAXATION OF INDIVIDUAL PROPERTY IN THE UDMURT REPUBLIC." Bulletin of Udmurt University. Series Economics and Law 30, no. 1 (2020): 72–77. http://dx.doi.org/10.35634/2412-9593-2020-30-1-72-77.

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The tax on individual property is one of the local taxes of the tax system of the Russian Federation, which is established by regulatory legal acts of representative bodies of municipalities and is a source of income for local budgets. The share of property taxes received by local budgets is not more than 20 %, of which 17.5 % are income from land tax and 2.5 % are income from property tax of individuals. A feature of this tax is that its collection is determined solely by the characteristics of the property, regardless of the individual solvency of the taxpayer. From January 1, 2015 in the Ud

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Leonova, Olga A. "FEATURES OF TAXATION OF BUSINESS INCOME OF INDIVIDUALS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/4, no. 141 (2023): 172–79. http://dx.doi.org/10.36871/ek.up.p.r.2023.12.04.024.

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The article is devoted to the peculiarities of taxation of business income of individuals carrying out transactions with real estate; it analyzes the criteria by which tax authorities qualify income as business; it was concluded that for qualifying income as business, the presence or absence of the status of an individual entrepreneur for an individual does not matter, and the key importance is the nature of the activity itself; it was also concluded that in the absence of individual entrepreneur status, but when the income is classified as business, the tax rules that apply to individual entr

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Prof., Siddhaarth R. Dhongde, and Vilas Epper Dr. "Tax Saving Investment Strategies among Salaried Individuals in Aurangabad City." International Journal of Management and Humanities (IJMH) 4, no. 10 (2020): 113–18. https://doi.org/10.35940/ijmh.J0984.0641020.

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“This is too difficult for a mathematician. It takes a philosopher. The hardest thing in the world to understand is the income tax.” –Albert Einstein Tax Management. Tax Management is an activity conducted by the tax payer to reduce the tax liability and maximize the use of all available deductions, allowances, exclusions, as per income tax act 1961. It is a techniques to prepare strategy of financial planning for longer term goal. In this paper analyzing investment products for tax saving purpose. The objective behind this research paper is to understand tax saving investmen

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Amiralieva, Jamila M. "ANALYSIS OF COLLECTING PROPERTY TAXES WITH PHYSICAL FACE AT THE MODERN STAGE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/6, no. 120 (2021): 69–73. http://dx.doi.org/10.36871/ek.up.p.r.2021.12.06.009.

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The article considers the types of property taxes paid by individuals, as well as the value of the tax levied on the property of taxpayers. The tax on the property of individuals at a certain level is supplemented by the tax on the income of individuals, which is fully justified, so as a citizen, directing their income to the acquisition of property, in a number of cases go away from the income tax, but at the same time they are obliged to pay the tax on the acquired property.

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Selyukov, Mikhail V. "Personal income tax: development prospects." Siberian Financial School, no. 4 (February 20, 2023): 39–44. http://dx.doi.org/10.34020/1993-4386-2022-4-39-44.

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The article is devoted to personal income tax. During the analysis of scientific publications, the practice of income taxation in foreign countries, the approaches to the establishment of differentiated tax rates depending on the income received are revealed. The author's vision on the application of tax incentives for individuals is presented, and measures to improve the taxation of personal income are proposed.

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Avram, Silvia. "Who benefits from the ‘hidden welfare state’? The distributional effects of personal income tax expenditure in six countries." Journal of European Social Policy 28, no. 3 (2017): 271–93. http://dx.doi.org/10.1177/0958928717735061.

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We use a tax-benefit microsimulation model to investigate the size and distributional effects of tax allowances and tax credits in six European countries. Results indicate that tax allowances and tax credits benefit large sections of the population, not just individuals with high incomes and that together they amount to substantial amounts of foregone revenue. However, with some (important) exceptions, their effect on inequality is small. Tax allowances are generally regressive while tax credits tend to be proportional or mildly progressive. Yet, the redistributive effect of tax allowances and

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MS., RENUKA EKANATH WALUNJ. "AN ANALYTICAL STUDY OF TAX PLANNING OF AN INDIVIDUAL TAXPAYER IN PUNE." JournalNX - A Multidisciplinary Peer Reviewed Journal ICACTM (May 4, 2018): 112–15. https://doi.org/10.5281/zenodo.1410151.

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An effective tax strategy is vital for successful financial planning. Paying tax is always painful task for individual. Tax can be reduced either by evasion or avoidance or tax planning. Tax planning is important for every individual to reduce their tax liability and compliance with the income tax rules. Theindividual must know different provisions of tax planning available in the laws for enjoying the benefits of tax planning. Now a days an individual has become more aware about tax planning and with rise in income level. The income tax law provides various methods for tax planning. Tax plann

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Tetiana Yarotska and Svitlana Fedchuk. "FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION." International Journal of Innovative Technologies in Economy, no. 8(20) (November 30, 2018): 23–25. http://dx.doi.org/10.31435/rsglobal_ijite/30112018/6210.

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   The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due. However, the claim must be supported by a specific document prescribed by Ukrainian legislation. In practice, the obtaining of the proper document from foreign tax authorities may be impossible for taxpayers, bringing the double taxation of personal income. Thus, the options of improvement of tax credit mechanism and unification of offici

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Clavijo, Alfonso Sanz. "The European Commission’s Infringement Cases about Spanish Exit Taxes Provisions for Individuals and Companies." Intertax 38, Issue 6/7 (2010): 371–77. http://dx.doi.org/10.54648/taxi2010040.

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At the end of 2008, the European Commission reported to Spain that one of the rules of temporal attribution of incomes stated by its individuals’ income tax law could be qualified as a measure of exit taxation. The Commission invited Spain to amend this provision. As the Spanish authorities did not comply with it, the Commission has decided to refer Spain to the ECJ over restrictive exit tax provisions for individuals. At the same time, the Commission initiated the corresponding infringement proceedings against Sweden, Portugal, and Spain. In its opinion, certain provisions of their corporate

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Qaiser Danish, Rizwan, Muhammad Ramzan, Zishan Younas, and Waqas Baig. "Factors Influencing E-Filing Usage Among Pakistani Taxpayers." Journal of Asian Development Studies 13, no. 2 (2024): 955–67. http://dx.doi.org/10.62345/jads.2024.13.2.76.

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Tax collection is an essential and significant source of income for developed and developing nations. Tax income is crucial since it serves as the primary financial resource for funding public goods and services, promoting democracy, ensuring sustainable economic growth, and enhancing the well-being of individuals. Following its adoption, this study investigates the impact of tax knowledge on individuals' desire to utilize the electronic filing system for sales tax returns in Pakistan. The study examines the aspects that influence a taxpayer's inclination to operate the electronic filing syste

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Chetty, Raj. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance." American Economic Journal: Economic Policy 1, no. 2 (2009): 31–52. http://dx.doi.org/10.1257/pol.1.2.31.

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Martin Feldstein's (1999) widely used taxable income formula for deadweight loss assumes the marginal social cost of evasion and avoidance equals the tax rate. This condition is likely to be violated in practice for two reasons. First, some of the costs of evasion and avoidance are transfers to other agents. Second, some individuals overestimate the costs of evasion and avoidance. In such situations, excess burden depends on a weighted average of the taxable income and total earned income elasticities, with the weight determined by the resource cost of sheltering income from taxation. This gen

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Sejdini, Imelda. "Personal Income Tax Law Changes and the Impact on Family Budget in Albania." Review of European and Comparative Law 50, no. 3 (2022): 129–44. http://dx.doi.org/10.31743/recl.13667.

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Personal income tax is a tax on wages or salaries and other income a person earns during a calendar year. It is calculated on the income of all resident individuals and each government imposes personal income tax on earnings according to its fiscal package. The taxable incomes has been on focus of the latest fiscal package of Albanian Government approved by the end of December 2019 and starting from January 2020, changes effect a larger category of people. This paper is focused in analyzing the changes of personal income tax law and evaluating the impact on family budget. Considering the effec

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Prohorov, K. "VIOLATION OF THE ORDER OF SUBMISSION OF THE INCOME DECLARATION AS THE BASIS OF ADMINISTRATIVE RESPONSIBILITY." Innovative Solution in Modern Science 1, no. 37 (2020): 76. http://dx.doi.org/10.26886/2414-634x.1(37)2020.7.

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The subject of the article is the determination of the essence of a violation of the procedure for submitting a declaration of income as the basis of administrative responsibility. The author determined that, by its legal nature, the income statement of individuals is a form of tax reporting, performs three functions: preventative, informational and educational. The article states the goal of establishing the procedure for submitting declarations as providing a system of tax control in the field of personal incomes with more systematic, structured and transparent. The author found that the inv

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Сеферова, З., and D, Seferova. "Increasing of the Role of Social Security in Taxing Personal Income As an Instrument for Smoothing the Spatial Polarization of Regions." Scientific Research and Development. Economics 6, no. 3 (2018): 59–64. http://dx.doi.org/10.12737/article_5b20fc197652b2.93493923.

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The subject of the study is taxation as an instrument for regulating the processes occurring in the functioning of the country’s financial system. The subject of the study is the taxation of incomes of individuals operating in the Russian Federation. The tax rate on income of individuals at the rate of 13%, established in our country is socially unfair with regard to low-income citizens of the country. In this connection, there arises the need either to free the income of a citizen from the tax equal to the subsistence minimum, or to apply a special taxation regime based on coefficients that r

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Suratman, Eddy. "PENGARUH PAJAK PENGHASILAN TERHADAP KESEJAHTERAAN: SUATU MODEL TEORITIS." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 10, no. 1 (2009): 125. http://dx.doi.org/10.23917/jep.v10i1.812.

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Tax affects distortion on economy. To minimize the distortion, the government canonically switches the income resources to income tax from other types of tax deemed to have the least distortion. Furthermore, the increase of this income tax will affect the prosperity of the tax payers. This writing is aimed to develop a theoretical model of: firstly, change effect of income tax on income and leisure; secondly, change effect of income tax on consumptions of private goods and public goods; and thirdly, change effect of income tax on prosperities of tax payers and free rider. This writing indicate

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