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Journal articles on the topic 'Negative payroll tax'

Author: Grafiati
Published: 2 June 2025
Last updated: 31 July 2025

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1

Jaluanto Sunu Punjul Tyoso, Amsar Amsar, and Elly Yulianti. "Manajerial Keuangan dalam Pengelolaan Pajak berlandaskan Sistem Informasi Akuntansi pada Perusahaan Swasta di Semarang." Journal of Business, Finance, and Economics (JBFE) 5, no. 2 (2024): 97–114. http://dx.doi.org/10.32585/jbfe.v5i2.5710.

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This study analyzes financial management in a private company in Semarang through information management systems in payroll administration. The data were divided into five categories: general, finance, accounting, sales administration, and accounting. The analysis method used was information system analysis with five steps, including monitoring, business processes, task delegation, independent verification, and capture procedures. The business process involves several entities in the application of VAT, Income Tax Article 21, and Income Tax Article 23. The delegation of tasks is considered ine
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2

Ma, Xinxin, and Dongyang Zhang. "The Incidence of Social Security Payroll Taxes: Evidence From China." International Journal of Financial Research 9, no. 4 (2018): 1. http://dx.doi.org/10.5430/ijfr.v9n4p1.

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The Chinese government enforced public security system reform in the economic transition period. Now, the enterprise’ social insurance premium, a kind of payroll tax, is nearly 40% of the total wage in China. It is thought enterprises may transfer the burden of payroll taxes to workers by reducing their wages. Does the level of an enterprise’s social security payroll taxes influence their workers’ wages? Using the Chinese Large and Medium-size Manufacturing Enterprises (CLMME) dataset to construct an enterprise panel data from 2004 to 2007, we employ an empirical study to provide evidence on t
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3

Florişteanu, Elena. "Payroll Taxation: A Source of Revenue for the State and/or a Burden for Employees and Employers." International conference KNOWLEDGE-BASED ORGANIZATION 31, no. 2 (2025): 28–36. https://doi.org/10.2478/kbo-2025-0045.

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Abstract An important part of the government revenue needed to cover state expenditures comes from tax revenues from labor taxation. Revenues obtained by taxing the income of employed individuals, consisting of income tax and compulsory social contributions, contribute to strengthening the sustainability of public finances and play a significant role in redistributing economic growth across different segments of the population and creating equitable societies. A high tax burden can have negative effects on employment and labor market competition. The paper assesses the level of labor taxation
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4

Cremer, Helmuth, Firouz Gahvari, and Pierre Pestieau. "Endogenous Altruism, Redistribution, and Long-Term Care." B.E. Journal of Economic Analysis & Policy 14, no. 2 (2013): 499–524. http://dx.doi.org/10.1515/bejeap-2012-0065.

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Abstract This paper studies public provision of long-term care insurance in a world in which family assistance is (i) uncertain and (ii) endogenous, depending on the time parents spend raising their children. Public benefits will be paid in case of disability but cannot be combined with self-insurance or family aid. The benefits are provided equally to all recipients and financed by a proportional payroll tax. The paper shows that tax distortions imply that full insurance is undesirable. It characterizes the optimal tax and identifies the elements that determine its size. Of crucial importance
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GODA, GOPI SHAH, JOHN B. SHOVEN, and SITA NATARAJ SLAVOV. "Work incentives in the Social Security Disability benefit formula." Journal of Pension Economics and Finance 18, no. 2 (2018): 165–89. http://dx.doi.org/10.1017/s1474747218000136.

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AbstractWe examine the connection between taxes paid and benefits accrued under the Social Security Disability Insurance (SSDI) program on both the intensive and extensive margins. We perform these calculations for stylized workers given the existing benefit structure and disability hazard rates. On the intensive margin, we examine the effect of an additional dollar of earnings on the marginal payroll taxes contributed and future benefits earned. We find that the present discounted value of disability benefits received from an additional dollar of earnings, net of the SSDI payroll tax, general
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6

Nerudová, Danuše. "Possible ways of corporate tax base harmonization in the European Union." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 56, no. 3 (2008): 139–46. http://dx.doi.org/10.11118/actaun200856030139.

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The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore decreases their competitiveness. It was proved, that there is negative correlation between the size of the company and the size of the compliance costs of taxation. Based on that, the European Commission has decided for twin-track strategy – to introduce home state taxation in the short term and common consolidated corporate tax base in the long
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7

Suci Chairani, Tantry, and Khairul Anwar Pulungan. "Analisis Penerapan Akuntansi Berbasis Akrual atas Pendapatan menurut Undang-Undang Perpajakan pada PT. Merapi Utama Pharma Medan." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 4 (2024): 4123–38. http://dx.doi.org/10.47467/alkharaj.v6i4.881.

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The purpose of writing this thesis is to examine the application of accrual-based accounting to income carried out by PT. Merapi Utama Pharma Medan, in accordance with applicable laws and regulations. This research uses descriptive analysis methodology. The methodology used in this research involves the use of descriptive statistical analysis for data analysis purposes. The second category of data used in this research consists of information originating from official company documents. Data collection methods used in this research include interviews, surveys, and examination of financial reco
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8

Agudelo Ayala, Sonia Alexandra. "Labour Demand Effects of Internationalization in the Colombian Manufacturing Industry, 1974-2015." Semestre Económico 25, no. 58 (2022): 1–48. http://dx.doi.org/10.22395/seec.v25n58a5.

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Colombia experienced a major structural change in the early nineties. This structural change is related to major trade and labour market reforms undertaken around 1992, which is considered the inflection year. This paper focuses on evaluating whether the structural change in international trade exposure significantly altered the employment response to wage changes in the manufacturing industry. Hamermesh’s (1993) framework is used to explain the total employment effect, which is made of the substitution and scale effects. This total effect is empirically quantified, and its two components dise
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9

Goncharuk, Svitlana, and Iryna Melnyk. "PAYMENT ACCOUNTING IN COVID-19 CONDITIONS." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 (2021): 90–93. http://dx.doi.org/10.31891/2307-5740-2021-300-6-16.

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The article is a study of payroll accounting in terms of COVID-19. It was found out that today the issue of accounting for payroll in the enterprise is the main part of the social and labor relations of workers, employers and the state, which have a great influence on the labor resources of our country. It is determined that practical and theoretical issues of wage calculations always attract the attention of scientists, legislators, heads of organizations and employees. Wages are one of the most important factors in the efficiency of the enterprise, because its size and timely payment depends
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10

Meixnerová, Lucie, and Michal Krajňák. "Macroeconomic Time Series Affecting the Minimum and Average Wages of V4 Countries." E+M Ekonomie a Management 23, no. 4 (2020): 4–22. http://dx.doi.org/10.15240/tul/001/2020-4-001.

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The study deals with the evaluation of the impact of macroeconomic indicators such as gross domestic product, unemployment, the implicit tax rate on labour and the consumer price index on the minimum and average wages in the countries of the Visegrad Four. The set of input analysed data is obtained from databases of national statistical offices, the Organisation for Economic Cooperation and Development and Eurostat. Since the minimum wage is influenced by state intervention, it is an intervention in the market mechanism and its costs are borne primarily by employers, it is an important indicat
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11

Karpowicz, Andrzej, G. Tazhbenova, Zh. Tulegenova, and G. Orynbekova. "STABILITY OF FISCAL REVENUES IN EU: WHAT TO TAX?" BULLETIN 1, no. 383 (2020): 207–17. http://dx.doi.org/10.32014/2020.2518-1467.26.

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Certain and predictable tax revenues are desirable by states to run fiscal policy smoothly and minimize any negative effects of business cycles. Over the last decades sizes of government budgets in most EU Member States have experienced rather small transformations. However, particular kinds of taxes contribute to that stability to different extent. Although, this matter is important from the perspective of state budget, it has not been analysed thoroughly before – especially in EU. Based on statistical analysis of macroeconomic data I calculated that revenues from payroll taxes feature especi
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12

Koutroubi, Efstathia. "Overview of tax measures for personal income tax of the period 2009-2020." International Conference on Business and Economics - Hellenic Open University 2, no. 1 (2023). http://dx.doi.org/10.12681/icbe-hou.5350.

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The key components of fiscal policy for a fair and effective tax framework are the implementation of tax reform through a mixture of immediate measures to increase revenue. The Greek income tax system underwent important structural reforms. There was an urgent need to immediately increase the state budget revenues and in the framework of the rescue program of the Greek economy there was a series of legislative interventions. Measures were taken in 2012 to curb the downward trend in revenues, such as expansion of the tax base, reduction of tax exemptions, reduction of taxable income resulting f
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13

Bagchi, Shantanu. "Means testing and Social Security in the United States." International Studies of Economics, September 14, 2023. http://dx.doi.org/10.1002/ise3.67.

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AbstractThis paper uses a heterogeneous‐agent overlapping‐generations model to examine the fiscal and distributional consequences of introducing a means test in US Social Security. I find that a means test, that is, conditioning benefit payments on a household's earnings or assets, leads to a higher implicit tax on old‐age resources, but has desirable distributional effects. A 75% cut in the benefits to households with earnings of more than 200% of the median leads to a 2.3% reduction in the overall size of Social Security, but has almost no effect on average dollar benefits. In contrast, a fi
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14

FATOKI, Jacob Obafemi, IBIKUNLE, Oladipo Ibidokun, and FAKUNLE, Bolaji Samuel. "EFFECT OF PAY-AS-YOU-EARN AND COMPANY INCOME TAX ON PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN SOUTHWEST NIGERIA." EPRA International Journal of Economics, Business and Management Studies, February 3, 2025, 355–61. https://doi.org/10.36713/epra19957.

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Small and Medium Enterprises have always been considered an important force for economic development and industrialization in smaller economies.These small enterprises have increasingly been recognized as enterprises that contribute considerably to the creation of jobs, economic growth and eradication of poverty in any developing or developed economy. The study is to examined the effect of multiple taxations on performance of SMEs in southwest Nigeria. Secondary data sources were used, Data on SME variables was specifically extracted from published Central Bank of Nigeria Bulletin 2023. The st
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15

Putland, Gavin. "Partial replacement of the FairTax prebate by a wage subsidy." May 25, 2015. https://doi.org/10.5281/zenodo.17925.

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