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Journal articles on the topic 'Income tax'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Goerke, Laszlo. "Income tax buyouts and income tax evasion." International Tax and Public Finance 22, no. 1 (2014): 120–43. http://dx.doi.org/10.1007/s10797-013-9302-z.

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2

Kovinić, Nikola. "Income tax and income tax evasion in selected countries." Ekonomija: teorija i praksa 16, no. 4 (2023): 119–38. http://dx.doi.org/10.5937/etp2304119k.

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Profit tax is a direct tax paid by all countries in the world, and it holds a great importance because it represents a very important source of public revenue. Taxpayers fulfill their income tax obligations by submitting tax returns for specific periods. However, with the establishment of taxes, the issue of tax evasion arises, posing challenges to public service financing. This paper aims to examine the amount and collection methods of profit tax in the USA, European OECD countries, the Republic of Croatia, and the Republic of Serbia. Additionally, it highlights the adverse effects of tax avo

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Delestre, Isaac, Wojciech Kopczuk, Helen Miller, and Kate Smith. "Top income inequality and tax policy." Oxford Open Economics 3, Supplement_1 (2024): i1086—i1112. http://dx.doi.org/10.1093/ooec/odad068.

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Abstract The share of pre-tax income flowing to the top of the UK income distribution increased continually and substantially in the three decades leading up to the financial crisis, but has changed little since 2013. Using microdata sampled from UK tax records, we describe the nature of top incomes in the UK and how they are taxed. We show that wage income is the dominant source of pre-tax income, even for highest-income 0.1% of UK adults. However, ‘active’ business income—derived from self-employment or closely-held incorporated businesses—is considerably more important for the top 1% than f

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4

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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5

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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6

Pugachev, A. A. "Designing Income Taxation to Reduce Income Inequality in Russia: A Modeling Approach." Journal of Tax Reform 10, no. 2 (2024): 381–96. http://dx.doi.org/10.15826/jtr.2024.10.2.174.

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This study explores the possibility of adjusting income tax parameters to achieve a specific level of income inequality in Russia. The hypothesis is that by altering the personal income tax design, it is possible to reduce income inequality to a specified level, as measured by the Gini coefficient. Key parameters include the maximum progressive tax rate, the lower income threshold for increased rates, and the tax-free allowance (either differentiated or universal). To test this hypothesis, I modeled income inequality reduction using the Gini coefficient. The procedure involved optimizing incom

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7

Bach, Stefan, Giacomo Corneo, and Viktor Steiner. "Effective Taxation of Top Incomes in Germany." German Economic Review 14, no. 2 (2013): 115–37. http://dx.doi.org/10.1111/j.1468-0475.2012.00570.x.

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Abstract We exploit a dataset that includes the individual tax returns of all taxpayers in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average tax rate of 30.5% and contributes more than a quarter of total income tax revenue. Within the top percentile, the effective average tax rate is first increasing, then decreasing, with income. Since the 1990s, effective average tax rates for the Germ

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8

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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9

Sekhon, Shailinder. "Indian Agricultural Income Lessens the Income Tax Burden: A Fiscal Illusion." VISION: Journal of Indian Taxation 9, no. 2 (2022): 70–83. http://dx.doi.org/10.17492/jpi.vision.v9i2.922205.

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The Indian income tax law spares the Indian agricultural income from payment of income tax because charging tax on agriculture produce or keeping it exempted is a state subject. But from the financial year 1974-75 by an amendment the Union government increased the tax burden on the taxpayer having both agricultural as well as non-agricultural income. This system was executed as an enforcement of the provisions of “Partial Integration of agricultural income with non-agricultural income” for tax rate purposes. As a result taxpayer bears more tax burden on his non-agricultural income due to his a

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10

Абакарова, Р. Ш. "Professional income tax." Voprosy regionalnoj ekonomiki, no. 3(44) (September 15, 2020): 123–29. http://dx.doi.org/10.21499/2078-4023-2020-44-3-123-129.

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В статье раскрываются механизмы налогообложения доходов самозанятых граждан.. Рассмотрен налог на профессиональный доход и влияние данного налога на граждан. Проанализирована ситуация в некоторых зарубежных странах, в которых есть похожий налог, а также сходства и отличия налога на профессиональный доход граждан в Российской Федерации от зарубежных стран. В статье затрагиваются проблемные вопросы самозанятости граждан, проводится анализ возможного перевода и найма сотрудников на новую налоговую систему. Приведены возможные варианты найма сотрудников в лице самозанятых граждан. Введение нового

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11

FLEURBAEY, MARC, and FRANCOIS MANIQUET. "Fair Income Tax." Review of Economic Studies 73, no. 1 (2006): 55–83. http://dx.doi.org/10.1111/j.1467-937x.2006.00369.x.

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12

Zagorodneva, Anna Karoevna. "INCOME TAX ADMINISTRATION." Theoretical & Applied Science 9, no. 01 (2014): 110–12. http://dx.doi.org/10.15863/tas.2014.01.9.17.

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13

Kesselman, Jonathan R. "Income tax evasion." Journal of Public Economics 38, no. 2 (1989): 137–82. http://dx.doi.org/10.1016/0047-2727(89)90023-6.

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14

Kunieda, Shigeki. "New Optimal Income Tax Theory and Japan's Income Tax System." Japanese Economy 39, no. 4 (2012): 60–78. http://dx.doi.org/10.2753/jes1097-203x390403.

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15

Iżewska, Monika. "Personal Income Tax and Corporate Income Tax in Reverse Factoring." Studenckie Zeszyty Naukowe 19, no. 31 (2017): 63. http://dx.doi.org/10.17951/szn.2016.19.31.63.

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16

Aguzarova, Fatima S., and Agunda R. Tsirikhova. "TAX DEDUCTIONS FOR PERSONAL INCOME TAX." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 8/4, no. 139 (2023): 142–47. http://dx.doi.org/10.36871/ek.up.p.r.2023.08.04.018.

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The subject of the study is the study of tax deductions for personal income tax (personal income tax). It is noted that the federal personal income tax under consideration represents the withdrawal of part of citizens’ income to the budget system of the Russian Federation. The researchers found that the total amount of personal income tax receipts is affected by the amount of tax deductions. It is proposed to tighten administrative measures on personal income tax evasion. This applies primarily to employers who violate the norms of labor legislation. The authors propose to introduce a tax-free

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17

Torregrosa-Hetland, Sara. "Inequality in tax evasion: the case of the Spanish income tax." Applied Economic Analysis 28, no. 83 (2020): 89–109. http://dx.doi.org/10.1108/aea-01-2020-0007.

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Purpose The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-2004. Design/methodology/approach The approach follows Feldman and Slemrod (2007) by exploiting the relation of charitable donations with the composition of income but introduces two methodological innovations, which could be useful for further studies: correction for sample selection with a Heckman two-step setting and the calculation of different evasion rates for top incomes with an interaction te

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18

Su, Yudi. "Tax Evasion in Personal Income Tax." Highlights in Business, Economics and Management 21 (December 12, 2023): 924–28. http://dx.doi.org/10.54097/hbem.v21i.14830.

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Tax evasion is an illegal act of not paying or underpaying tax. With a significant rise in the number of tax evasion cases in recent years, discussions based around this topic has increased overall. Its substantial level of severity not only affects the tax evaders themselves, but also influences the economy as a whole. Although there are many types of taxes that are likely to be evaded, for example corporate income tax, this essay aims to discover several aspects of tax evasion in personal income tax, such as the ways in which people tax evade, including the question of why people tax evade a

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19

Gärtner, Manfred. "Bankgeheimnis und Verrechnungssteuer: Konsequenzen für die Steuerehrlichkeit in den Kantonen der Schweiz." Perspektiven der Wirtschaftspolitik 12, no. 3 (2011): 258–79. http://dx.doi.org/10.1111/j.1468-2516.2011.00365.x.

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AbstractSwiss banking secrecy tempts foreigners to remain silent about capital incomes and, thus, not pay taxes as obliged by law, but residents of Switzerland as well. Therefore, Switzerland introduced a withholding tax on capital income in order to make domestic residents report levels of wealth and capital incomes properly. We ask whether a withholding tax rate of 35 percent achieves this goal. For this purpose, marginal income tax rates are computed and income distributions are estimated for each canton. From these we identify income levels and shares of tax payers for whom the withholding

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20

John Ayoola, Tajudeen, Odunayo Olamide Olaniyi, Peace Ebunoluwa Kolawole, Olateju Dolapo Aregbesola, and Olatunde Wright. "Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria." Public and Municipal Finance 12, no. 1 (2023): 12–21. http://dx.doi.org/10.21511/pmf.12(1).2023.02.

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Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals. This paper aims to examine the moderating role of trust in tax authorities for the relationship between tax administration and personal income tax compliance in Nigeria. The study used a survey design to obtain data through a structured questionnaire administered to randomly selected individual taxpayers from Nigeria; 365 responses were collected. The OLS results revealed that tax

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21

Tskhovrebov, Mels Pavlovich. "On increasing the degree of progressiveness of the income tax in Russia." Management and Business Administration, no. 3 (October 18, 2021): 74–82. http://dx.doi.org/10.33983/2075-1826-2021-3-74-82.

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Income tax fulfills not only fiscal, but also social and regulatory function in the economy. Currently, the main burden of paying income tax in Russia is borne by workers with low and middle incomes. In order to increase the social function of the income tax, it is necessary to continue reforming it in order to achieve greater progressiveness. The overall progressiveness of income tax depends on the structure of all tax categories, exemptions and deductions, and not only on the difference between the maximum and minimum rates. As shown in the article, Russian tax legislation does not provide f

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22

TKACHYK, Fedir, and Victoriia OSTAPCHUK. "EUROPEAN PRIORITIES FOR PERSONAL INCOME TAXATION." WORLD OF FINANCE, no. 2(63) (2020): 77–87. http://dx.doi.org/10.35774/sf2020.02.077.

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Introduction. In the current conditions of globalization of socio-economic development and formation of a new financial civilization, social aspects of tax policy take a important place. The system of taxation of income of citizens in Ukraine today is not fully coping with the performance of their functions. The experience of developed European countries on the formation of an effective mechanism of taxation of personal income will contribute to the establishment of the newest social and fiscal-oriented paradigm of taxation of citizens in Ukraine. The increased interest in the procedures for a

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Anjelina, Anjelina, and Kisah Naomi Claudia Sitorus. "Preparing and Reporting Income Tax." Journal of Applied Accounting and Taxation 1, no. 2 (2016): 82–87. https://doi.org/10.5281/zenodo.1306786.

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The purpose of the study is to know and understand the preparation, paying, and reporting of Income Tax Article 23 on the use of services. The survey results revealed that the withholding and tax calculations performed by sample company has been in accordance with provisions contained in UU No. 36 of 2008 and Peraturan Menteri Keuangan Republik Indonesia Nomor 141/PMK.03/2015, but there is a difference between the period of preparation withholding tax (PPh) and payment transactions of the company. There is a difference that occurs due to inaccuracy withholding taxes. This led to a tax credit o

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Kulicki, Jacek. "Opodatkowanie podatkiem dochodowym wynagrodzenia i innych świadczeń otrzymywanych przez posłów wybranych w Polsce do Parlamentu Europejskiego oraz świadczeń otrzymywanych przez posłów i senatorów wybranych do parlamentu krajowego." Zeszyty Prawnicze Biura Analiz Sejmowych 3, no. 71 (2021): 170–76. http://dx.doi.org/10.31268/zpbas.2021.50.

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The salary of a Member of European Parliament is taxed on the same terms as salaries of officials and other employees of the European Union. Benefits related to exercising of a MEP mandate are tax free (exempt from EU tax). MEPs’ salaries, parliamentary allowances and other incomes are exempt from Polish income tax. The Polish domestic MPs’ salaries are taxed with a personal income tax as an income from employment. The parliamentary allowance and certain other benefits are exempt from the income tax.

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Tanchev, S. "How the proportional income taxation increases inequality in Bulgaria." Journal of Tax Reform 7, no. 3 (2021): 244–54. http://dx.doi.org/10.15826/jtr.2021.7.3.101.

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The proportional income tax is popular in countries of Central and East Europe and 14 CEE countries adopted it with different tax rates from 1994 till 2008 year. But four of them have replaced it with the progressive tax yet. The main criticisms towards the proportional income tax is that it leads to an increase of the inequality after taxation. The article aims to evaluate the impact of the proportional income tax without non-taxable minimum on inequality in Bulgaria, measured by the Gini index. The relationship between the Gini index and the growth rates of GDP per capita, the gross average

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Sinelnikov-Murylev, S., S. Batkibekov, P. Kadochnikov, and D. Nekipelov. "Assesment of the Results of Personal Income Tax Reform in Russia." Voprosy Ekonomiki, no. 6 (June 20, 2003): 61–77. http://dx.doi.org/10.32609/0042-8736-2003-6-61-77.

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The paper contains results of the analysis of personal income tax reform in Russia in 2000, including the influence of the reform on tax base, tax revenues and progressivity of income taxation. On the basis of the theoretical model the authors formulate two main hypotheses, concerning the influence of major factors on personal income tax revenues and tax base. The first hypothesis implies that the decrease in marginal income tax rate caused the decrease in personal income tax evasion, increase in tax revenues and tax base. The second hypothesis is that the decrease in tax evasion, especially a

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Zarkovic-Rakic, Jelena, and Marko Vladisavljevic. "Tax reforms and income inequality in former Yugoslav countries: Escaping the avant-garde neoliberalism in the income tax policy." Panoeconomicus 68, no. 2 (2021): 231–52. http://dx.doi.org/10.2298/pan2102231z.

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After the breakup of former Yugoslavia Croatia, Serbia and Slovenia followed different income tax reform trajectories that could explain currently different levels of income inequality in these countries. Our paper analyzes redistributive effects of introducing progressive tax systems, like the ones currently implemented in Slovenia and Croatia, in the Serbian context. Using microsimulation modeling and Survey on Income and Living Conditions data for 2017 our results suggest that implementation of both Croatian and Slovenian tax system would yield lower levels of income inequality and poverty

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Nasim, Anjum. "Agricultural Income Taxation: Estimation of the Revenue Potential in Punjab." Pakistan Development Review 51, no. 4II (2012): 321–37. http://dx.doi.org/10.30541/v51i4iipp.321-337.

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In May 2011 a senator of the Muttahida Quami Movement (MQM), moved a private member’s constitutional amendment bill to remove the exemption provided to agricultural incomes from federal income taxation. The proposed amendment mentioned a potential revenue of Rs 200 billion from Agricultural Income Tax (AIT). This figure, however, differs widely from some other reported estimates of potential agricultural income tax.1 The issue of AIT is likely to echo again in the parliament and outside as Pakistan grapples with the issue of its low tax revenues. It is, therefore, important to carefully analys

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Lehmann, Etienne, François Marical, and Laurence Rioux. "Labor income responds differently to income-tax and payroll-tax reforms." Journal of Public Economics 99 (March 2013): 66–84. http://dx.doi.org/10.1016/j.jpubeco.2013.01.004.

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30

Radadiya, Sanjay K. "Income Tax Act 1961 V/S Direct Tax Code 2009." Indian Journal of Applied Research 2, no. 2 (2011): 16–18. http://dx.doi.org/10.15373/2249555x/nov2012/6.

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31

Jacobs, Donald J. "Victory Tax: A Holistic Income Tax System." Entropy 23, no. 11 (2021): 1492. http://dx.doi.org/10.3390/e23111492.

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How can an income tax system be designed to exploit human nature and a free market to create a poverty free society, while balancing budgets without disproportional tax burdens? Such a tax system, with universal character, is deduced from the following guiding principles: (1) a single tax rate applies to all income types and levels; (2) the tax rate adjusts to satisfy budget projections; (3) government transfer only supplements the income of households with self-generated income below the poverty line; (4) deductions for basic living expenses, itemized investments and capital losses are allowe

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LOHVINOVSKA, Svitlana, and Tetiana KYRIAZOVA. "Influence of personal income tax on budget income formation of Ukraine." Economics. Finances. Law 12/2023, no. - (2023): 44–47. http://dx.doi.org/10.37634/efp.2023.12.9.

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The paper defines the characteristics of population income taxation as the main component of tax revenues of the budget. The impact and fiscal significance of the personal income tax in the structure of tax revenues of the budgets of Ukraine is substantiated. When writing the paper, the method of comparison, synthesis, analysis, tabular and graphical presentation of research results was used, analyzing the dynamics of personal income tax receipts for 2018-2022. The necessity of today's realities regarding the creation of conditions in the tax system for the development of the country's economy

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Saidqulovna, Yangieva Nargiza, and Aripova Azizа Alisherovna. "Analysis of Tax Benefits on Profit Tax." International Journal Of Management And Economics Fundamental 5, no. 6 (2025): 75–78. https://doi.org/10.37547/ijmef/volume05issue06-14.

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This article analyzes the scientific interpretation of the issues of stimulating income tax payers through tax credits, the legal basis for providing tax credits, as well as tax benefits provided for income tax.

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Martinus, Robert Hutauruk. "The influence of taxation behavior on income tax payment." World Journal of Advanced Research and Reviews 18, no. 2 (2023): 1129–38. https://doi.org/10.5281/zenodo.8414036.

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This study's purpose is to evaluate and clarify the influence of taxation behavior (with several aspects: knowledge, services, and sanction of taxation) on tax payment in the East Kalimantan income tax payer. This study was handled on East Kalimantan taxpayers registered in the local tax office in 2022. This research uses quantitative and primary data origin, meaning that all parties captured, poised, and handled data. In this study, the hypothesis testing of the effect of taxpayer behavior (including the elements of knowledge, services, and sanction application) on tax payment using regre

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Akram, Rahhal*. "EFFECTIVNESS OF PALESTINIAN INCOME TAX RATES IN FACING TAX EVASION." Global Journal of Engineering Science and Research Management 4, no. 1 (2017): 8–14. https://doi.org/10.5281/zenodo.246887.

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The main challenge faced Palestinian Public Budget is the weaknesses of tax revenues in meeting the accelerating of public expenditures. One of the main reasons of this weakness is the incompliance of taxpayers from their duties toward their national government. Palestinian legislators tried to develop a new income tax system during last 7 years to increase the income tax revenues. Unfortunately, the public budget still suffering from high deficit, this case could be interpreted because of increasing the tax evasion- side effect of increasing tax rates-. This paper is designed to explore wheth

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Ierkwagh, Kwaghkehe. "Emerging Legal Issues in the Taxation of Personal Incomes in Nigeria." ABUAD Law Journal 7, no. 1 (2019): 153–72. http://dx.doi.org/10.53982/alj.2019.0701.07-j.

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The legal framework for personal income taxation in Nigeria is the Personal Income Tax Act, 2004 (as amended in 2011). However, the taxation of personal incomes in Nigeria as provided under the Personal Income Tax Act presents a lot of practical and conceptual legal issues ranging from the legal implications and justifications for the exemption of certain personal incomes from tax liability under the Act, the tax rates, and the issue as to whether the taxation of dividends constitute double taxation. Through the doctrinal research method, this paper has established that apart from equity consi

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HUA, HU. "DECOMPOSITION OF SOCIAL INCOME ADJUSTMENT EFFECT OF CHINA’S PERSONAL INCOME TAX AND SELECTION AMONG DIFFERENT UNIFORM INCOME TAX MODES." Singapore Economic Review 63, no. 04 (2018): 917–41. http://dx.doi.org/10.1142/s0217590817420036.

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Based on 10342 Chinese family samples, by means of non-linear models, the effects of wage income tax (WIT), individual business income tax (IBIT) and other income tax (OIT) on the income gap in China are analyzed. It is found that China’s classified income tax is helpful to narrow the income gap. WIT plays a very important role in narrowing the income gap, with IBIT and OIT widening the income gap. Such income taxes, especially WIT, cause differences of the tax burden between taxpayers who have the same income amount. Uniform income tax is an indispensable measure to solve the problems. On the

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Gaw, Carol. "China Tax Scene: PRC Individual Income Tax." Intertax 31, Issue 2 (2003): 94. http://dx.doi.org/10.54648/taxi2003020.

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39

Rolle, Giovanni. "Is corporate income tax a withholding tax?" EC Tax Review 12, Issue 1 (2003): 36–42. http://dx.doi.org/10.54648/ecta2003005.

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40

Sainsbury, Tristram, and Robert Breunig. "Tax planning in Australia’s income tax system." Agenda - A Journal of Policy Analysis and Reform 27, no. 1 (2020): 59–83. http://dx.doi.org/10.22459/ag.27.01.2020.03.

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41

Alekseeva, N. A., N. B. Pimenova, and O. I. Ryzhkova. "REGULATION OF TAX DEDUCTIONS PERSONAL INCOME TAX." Фундаментальные исследования (Fundamental research), no. 1 2025 (2025): 8–13. https://doi.org/10.17513/fr.43757.

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42

Gbakoro, Neka-Oloo Serekara, Fyneface Nmecha Akani, and Gabriel Nkwazema Ogbonna. "Tax Compliance Expenditure and Personal Income Tax Generation in Nigeria." GPH-International Journal of Business Management 06, no. 11 (2023): 164–85. https://doi.org/10.5281/zenodo.10361226.

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<strong>The study evaluated the implication of tax compliance expenditure on personal income tax in Nigeria from 1981 to 2021. The study employed taxpayer education, law enforcement, technology adoption, taxpayer service, and legal support as proxies for tax compliance expenditures. Secondary data were collected from the Central Bank of Nigeria Statistical Bulletin and the Federal Inland Revenue Service annual report. The analytical techniques used include stationarity, Johansen's co-integration, error correction estimations, and Granger causality tests. The study observed that taxpayer educat

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Maag, Elaine, and Nikhita Airi. "Moving Forward with the Earned Income Tax Credit and Child Tax Credit: Analysis of Proposals to Expand Refundable Tax Credits." National Tax Journal 73, no. 4 (2020): 1163–86. http://dx.doi.org/10.17310/ntj.2020.4.11.

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Policymakers grapple with the related issues of unequal incomes, relatively poor health, education, and economic outcomes for low-income children, and hardship among low- and moderate-income families. Refundable tax credits provide substantial support and relief to many. This analysis details who benefits from the earned income tax credit (EITC) and the child tax credit (CTC) and four large-scale tax credit proposals that would provide substantial and ongoing benefits through these or similar credits. Broadly, proposals focused on children exclude childless adults and the elderly, and proposal

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SOKOLOVSKA, Alla, and Larysa RAINOVA. "Scenarios of personal income tax reform in the context of reducing income inequality in Ukraine." Fìnansi Ukraïni 2023, no. 4 (2023): 7–35. http://dx.doi.org/10.33763/finukr2023.04.007.

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Introduction. The aggravation of the problem of inequality and poverty in the conditions of Russia’s full-scale war against Ukraine determines giving priority to its mitigation in the period of post-war reconstruction. At the same time, ensuring the reduction of income inequality in the period after the termination or abolition of martial law is expected to be achieved by using the redistributive role of taxes, primarily personal income tax. Problem Statement. Although a progressive income tax is considered to be one of the main tools for reducing inequality, a proportional personal income tax

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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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FEDOTOV, Dmitrii Yu. "Approaches to reducing social inequality in Russia through the Personal Income Tax reform." Finance and Credit 30, no. 11 (2024): 2423–49. https://doi.org/10.24891/fc.30.11.2423.

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Subject. The article investigates approaches to reducing social inequality in Russia through personal income tax reform. Objectives. The purpose is to develop a progressive model of individual income taxation in Russia, enabling to redistribute the tax burden from the low-income to high-income population, to assess possible consequences of introducing a progressive personal income tax rate scale proposed by the Ministry of Finance of the Russian Federation. Methods. The study rests on methods of statistical dynamic analysis, induction, deduction, scientific generalization, analogy, classificat

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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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Hoynes, Hilary. "The Earned Income Tax Credit." ANNALS of the American Academy of Political and Social Science 686, no. 1 (2019): 180–203. http://dx.doi.org/10.1177/0002716219881621.

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In this article, I review the most prominent provision of the federal income tax code that targets low-income tax filers, the Earned Income Tax Credit (EITC), as well as the structurally similar Child Tax Credit and Additional Child Tax Credit. I discuss the programs’ goals: distributional, promoting work, and limiting administrative and compliance costs. The article reviews the history of the programs, the predicted economic effects, and what is known about program impacts and distributional consequences. I conclude that the EITC effectively targets low-income households and is efficient in r

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Lilanga Sombola, Daudet. "La problématique du contrôle fiscal dans les petites entreprises en République Démocratique du Congo." Revue Congolaise des Sciences & Technologies 4, no. 1 (2025): 80–86. https://doi.org/10.59228/rcst.025.v4.i1.134.

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The Congolese tax system is self-liquidating, meaning that the taxpayer freely declares his taxable income and pays the amount due. By presumption, the tax administration recognizes the sincerity of the declaration because it serves as a basis for determining the tax owed by the taxpayer. The tax audit makes it possible to verify the sincerity or accuracy of the declaration, by comparing the declared income in relation to existing income. The consequence of the tax audit leads to two results, namely: - Acquittal: if the auditor was unable to detect the discrepancy between the declared incomes

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Lockwood, Benjamin B. "Optimal Income Taxation with Present Bias." American Economic Journal: Economic Policy 12, no. 4 (2020): 298–327. http://dx.doi.org/10.1257/pol.20180762.

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Work often entails up-front effort costs in exchange for delayed benefits, and mounting evidence documents present bias over effort in the face of such delays. This paper studies the implications for the optimal income tax. Optimal tax rates are computed for present-biased workers who choose multiple dimensions of labor effort, some of which occur prior to compensation. Present bias reduces optimal tax rates, with a larger effect when the elasticity of taxable income is high. Optimal marginal tax rates may be negative at low incomes, providing an alternative, corrective rationale for work subs

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