Relevant bibliographies by topics / Personal income tax

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Personal income tax'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 May 2022

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Journal articles on the topic "Personal income tax"

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Rossignolo, Dario. "El Impuesto sobre la Renta Personal y los altos ingresos en América Latina." Revista Hacienda Pública Espñola 214, no. 4 (September 2015): 115–48. http://dx.doi.org/10.7866/hpe-rpe.15.3.5.

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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 administering the personal income tax is also explained by the fact that this tax is one of the main sources of income to the budget of Ukraine. The purpose is to determine the peculiarities of taxation of personal income tax in Ukraine, to find out the common and different features tax system in Ukraine and European countries, to systematize recommendations on improving the mechanism of taxation of personal income. Results. The international typology of personal income tax systems is given. The general features of personal income taxation and mechanisms of application of personal income tax rates in some countries of the European Union are considered. It is argued that the implementation of the European tax experience will facilitate a faster transition to a new and effective system of personal income taxation in Ukraine. To improve personal income taxation in Ukraine, it is necessary to revise personal income tax rates, increase the amount of tax-free minimum incomes, ensure the full functioning of electronic declaration of personal incomes, optimize concessional policies, increase tax literacy and tax culture. Prospects. Further research will focus on the social aspects of taxing citizens' income in terms of differentiation of tax rates, the logic of using preferences in taxing personal income, the introduction of an effective threshold of the non-taxable minimum income, promoting the right to tax rebates, etc.
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Iżewska, Monika. "Personal Income Tax and Corporate Income Tax in Reverse Factoring." Studenckie Zeszyty Naukowe 19, no. 31 (June 18, 2017): 63. http://dx.doi.org/10.17951/szn.2016.19.31.63.

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Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (March 31, 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 from incomes from business activity and highlights its shortcomings. In this context, he proposes introducing progressive tax rates, which will make it possible to shift the tax burden from individuals with low incomes to those who earn higher incomes.
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ZEE, HOWELL H., and FARHAN HAMEED. "Reforming China's Personal Income Tax." Chinese Economy 39, no. 2 (April 2006): 40–56. http://dx.doi.org/10.2753/ces1097-1475390204.

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Sosnowski, Michał. "PROGRESSION IN PERSONAL INCOME TAX." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 488 (2017): 233–44. http://dx.doi.org/10.15611/pn.2017.488.20.

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Dmitro Dema and Iryna Shevchuk. "STATE AND PERSPECTIVES OF PERSONAL INCOME TAXATION." European Cooperation 2, no. 42 (April 30, 2019): 19–34. http://dx.doi.org/10.32070/ec.v2i42.38.

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The article deals with the directions of development and elements of the personal income taxation mechanism. The role of the tax in the regulation of incomes of the population is determined and the state of use of its regulatory capabilities in the modern system of taxation is assessed. The peculiarities of the tax burden assessment are determined and the inconsistencies of the proportional system of the social justice principle are emphasized. The necessity of strengthening the tax regulatory function using the tax burden transfer to the prosperous strata of the population by the progressive taxation tools is substantiated. The necessity of the preferential policy improvement is emphasized by introducing a non-taxable minimum of citizens' income and revision of existing privileges on personal income tax. The foreign experience and trends of individual income tax in foreign countries are considered and summarized. The dynamics of the individual income tax receipt to the consolidated budget of Ukraine is analyzed taking into account its fiscal sense. The factors of increasing fiscal efficiency are considered and the influence of changes in the interbudgetary distribution of the tax on local budget revenues is estimated. The directions of the personal income tax reformation on the basis of improvement of certain elements of the taxation mechanism are proposed.
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Лазутина, Дарья, and Татьяна Ляпина. "Enhancing tax administration of the personal income tax." Известия Иркутской государственной экономической академии 25, no. 4 (2015): 645–50. http://dx.doi.org/10.17150/1993-3541.2015.25(4).645-650.

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TULAI, Oksana, and Andrii YAMELYNETS. "PERSONAL INCOME TAX: EXPERIENCE OF FOREIGN COUNTRIES." WORLD OF FINANCE, no. 1(58) (2019): 76–86. http://dx.doi.org/10.35774/sf2019.01.076.

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Introduction. In the current conditions of the integration movement of Ukraine to the European Union and the reform of the institutions of state power, the issue of studying foreign experience of the system of taxation of individuals' incomes is actualized. The application of effective practices of other states will contribute to increasing the fiscal role of the personal income tax in Ukraine, reducing social inequality and increasing the welfare of the population. Purpose. The purpose of the article is to find out the features, trends and problems of the functioning of the personal income tax in foreign countries. Results. The article deals with the foreign experience of functioning of the system of personal income taxation. The role and role of PIT in the EU and OECD countries is shown. The proportional and progressive approach to taxation of this tax is considered, their key advantages and disadvantages are determined. An analogy has been made between the European states, the OECD member states and Ukraine. The objective necessity of establishing a non-taxable minimum or partial exemption of citizens' incomes from taxes in the context of support of low-income categories of the population and ensuring social justice is substantiated. Conclusions. It is concluded that in developed countries, the progressive system of taxation of the PIT along with the minimum non-taxable minimum is an effective tool for generating budget revenues and solving social inequalities in society. Instead, third-world states can not use this mechanism in a qualitative way due to significant tax compliance problems. They apply a proportional taxation system for PIT that minimizes tax evasion and international competitiveness.
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UHRYN, Volodymyr. "FISCAL AND SOCIAL DETERMINANTS OF PERSONAL INCOME TAXATION." WORLD OF FINANCE, no. 1(66) (2021): 163–73. http://dx.doi.org/10.35774/sf2021.01.163.

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Introduction. Direct taxes are an important financial regulator of socio-economic processes, they are one of the most important sources of budgeting and an essential tool of state regulation. The personal income tax is the main tax through which social policy is implemented in the developed countries of the world. The advantages of this tax include its social justice and fiscal efficiency, as it is able to make the level of taxation directly dependent on the amount of income of taxpayers. In addition, progressive tax rates and benefits can reduce the tax burden on the poor and increase it on high-income earners. The purpose of the article is to considerate the theoretical and practical aspects of administration of the personal income tax in the conditions of reforming of fiscal policy of Ukraine, systematization of directions of improvement of collecting of the personal income tax to local and state budgets. Methods. Methods of dialectical analysis and synthesis, deduction, induction logical generalization, comparison and formalization are used in the article. Results. The article is devoted to the study of the essence and role of personal income tax administration. Peculiarities of citizens’ income formation as an object of taxation are considered. Monitoring and analysis of indicators of personal income tax to local and state budgets was carried out. The growth rates of nominal revenues of personal income tax and military duty, real and nominal wages are studied. It was found that the main factors reducing the level of fiscal efficiency of personal income tax in Ukraine are the shadowing of incomes and the outflow of labor, including skilled personnel. Ukraine’s tax policy for the last five years is fiscally oriented and does not take into account the social aspect of personal income taxation. As a result of the research, the directions of increasing the efficiency of personal income taxation in Ukraine based on foreign experience are systematized. Prospects. The current model of personal income tax does not sufficiently perform a socioeconomic function, does not provide a socially equitable distribution of income between different segments of the population. In recent years, the fiscal significance of the personal income tax has remained, but the system of personal income taxation requires the application of progressive rates. Therefore, promising areas of future research should be the development and improvement of the mechanism of personal income taxation in the context of ensuring their socio-economic interests.
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Dissertations / Theses on the topic "Personal income tax"

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Duncan, Denvil R. "Essays on Personal Income Taxation and Income Inequality." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/62.

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This dissertation comprises two essays that attempt to determine, empirically, the relationship between personal income taxation and income inequality. The first essay examines whether income inequality is affected by the structural progressivity of national income tax systems. Using detailed personal income tax schedules for a large panel of countries, we develop and estimate comprehensive, time-varying measures of structural progressivity of national income tax systems over the 1981–2005 period. Our findings suggest that progressivity has a strong negative effect on inequality in reported gross and net income and that this negative effect is strongest in countries whose institutional framework supports pro-poor redistribution. However, the effect of progressivity on true inequality, which is approximated by consumption-based measures of the GINI coefficient, is significantly smaller. The second essay relies on household level data and complements the first in its empirical approach. We simulate the distributional impact of the Russian personal income tax (PIT) following the flat tax reform of 2001 using data from the Russian Longitudinal Monitoring Survey. We use a series of counterfactuals to decompose the change in the distribution of net income into a direct (tax) effect and an indirect behavioral effect. As expected, the direct tax effect increased net income inequality. Changes in the pre-tax distribution, on the other hand, had a large negative impact on inequality thus leading to an overall decline in net income inequality. We also find that the tax-induced evasion response increased reported net income inequality while reducing consumption based measures of net income inequality.
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Tan, How Teck. "The personal income tax and the flat and linear tax alternatives /." Title page, contents and introduction only, 1985. http://web4.library.adelaide.edu.au/theses/09EC/09ect1608.pdf.

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Pedrosa, Olga Silvana Tchokohondo. "The determinants of personal income tax in Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20848.

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Mestrado em Finanças
A dissertação investiga os determinantes do imposto sobre o rendimento das pessoas singulares (IRS) em Portugal, e de forma a concretizar o estudo recolhemos dados económicos desde Janeiro de 1998 até Dezembro de 2018. O IRS fornece as diretrizes que são fundamentais para os decisores políticos combaterem as diferenças de desigualdade em Portugal. Para tal no presente estudo, usamos seis variáveis explicativas e de controle, tais como, o crescimento do PIB, inflação, consumo privado, desemprego, troika e taxa marginal de imposto, que ajudarão a testar os objetivos do estudo. Efetuamos a analise de series temporais através do uso do método OLS para perceber a relação entre as variáveis e estimar os determinantes do IRS. É espectável que todas as variáveis tenham uma forte relação com o IRS. O estudo pretende contribuir com novos conhecimentos à literatura existente e bem como auxiliar os decisores na formulação de políticas tributárias mais eficazes. Os resultados da nossa análise demonstraram que o PIB, o consumo privado, a inflação e a taxa marginal têm um impacto positivo na receita IRS, a troika não tem impacto siginificativo, visto que foi uma variável aleatória, enquanto que o desemprego tem um impacto negativo na receita do IRS. Esperamos que os resultados obtidos neste estudo possam ser úteis, não apenas para os decisores da política tributaria portuguesa, como também para qualquer pessoa interessada em IRS, pois isso ajudará a compreender as principais variáveis determinantes do IRS e como as receitas do IRS em Portugal podem ser optimizadas.
This dissertation investigates the determinants of Personal Income Tax (PIT) in Portugal using public data from 1998 to 2018. Personal income tax provides a rational pathway for policymakers to close inequality gap in Portugal. In other words, the general objective is to examine the socio-economic predictors of PIT. Six explanatory and control variables, that is, GDP growth, inflation, consumption, unemployment, troika and marginal tax rate will help in testing the objectives of the study. Regression technique (Ordinary Least Square (OLS) method) is used to analyze the relationship between the variables. It is expected that all variables will have a significant link with PIT, but direction of the relationship will be determined through the analysis. The study will add new knowledge to the existing literature and allow authorities formulate effective tax policies. The results of the analysis showed that, GDP, Private consumption, inflation, and Tax marginal maximum all have positive impact on the Portuguese IRS revenue, Troika however, has no significant impact on IRS revenue given that it is a dummy variable, whereas unemployment have negative impact. It is of hope that the results obtained in this study can be useful not only to the Portuguese policy makers but also anyone with interest in PIT as it will help to understand the main determinants of PIT and how PIT revenues in Portugal can be optimized.
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Klemm, Alexander Daniel. "Empirical analyses of corporate and personal income tax reforms." Thesis, University College London (University of London), 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.430040.

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Rasmussen, Emma Helen. "Increasing progressivity in South Africa's personal income tax system." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25503.

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This dissertation uses NIDS Wave 4 to simulate past, present and future personal income tax progressivity in South Africa. It is divided into two main sections. The first section investigates changes in progressivity between tax years 1996 and 2017. Using the Kakwani index I find increased progressivity over this time period. However, pre-and post-Gini coefficients show decreased progressivity. The second section uses a static, arithmetic microsimulation model to simulate two policies aimed at increasing progressivity: a negative income tax and increased tax rates for high income earners. The negative income tax is shown to significantly reduce inequality, while increased tax rates for high income earners have a limited impact. They also have limited potential for increasing tax revenue, making it unfeasible to finance the negative income tax through such tax increases. A South African negative income tax will either have to be smaller than the levels simulated or financed through other means.
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McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers." Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.

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This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behaviour and appropriate research methods. It emerged that more narrowly-defined studies with stronger research methods offered potential for furthering knowledge in this field. Thus the study focused on one behavioural outcome and one type of taxpayer, using a multi-paradigm research method. Unintentional non-compliance, as an outcome, was selected as it appeared to hold promise for improvements in overall compliance to be readily made, provided its causes were understood. Complexity was considered to be the most likely cause of unintentional non-compliance, and those who prepared their own income tax return, the group likely to be most affected. The study used both a quantitative and qualitative component from which a number of convergent results emerged. These included that the major cause of complexity was the ambiguity of tax laws and the volume of explanatory material required. Further, personal taxpayers were committed to compliance even though they regarded the system as less than fair. Together, complexity and commitment to compliance caused taxpayers to experience unnecessary compliance costs. Where taxpayers completed their own return, complexity resulted in a high level of errors that generally resulted in an overstatement of tax liability. In addition, some taxpayers chose to be over-compliant as a means of dealing with complexity and commitment. It was concluded that complexity compromised the integrity of the Australian income tax system by imposing an unfair burden on personal taxpayers in respect of both tax paid and compliance costs incurred. However, there appeared to be little, if any, financial incentive for the tax authority to address the causes of complexity for personal taxpayers.
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Balfoussias, A. T. "Personal income taxation : Tax responsiveness, distributional and incentive effects; the case of Greece." Thesis, University of York, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.377286.

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Jastrzembski, André. "Einkommensteuerschätzung in Georgien." Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1875/.

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Tax estimation is a fundamental prerequisite for a sustainable fiscal policy. This paper uses the Georgian Household Survey and s simple microsimulation model in order to describe the household incomes in Georgia for the year 2005, their structure and regional distribution within eleven historical regions. Based on a thorough analysis of the existing taxable incomes and following the documentation of the applied model both a tax allowance and three percent raise of the income tax are estimated with respect to tax revenue and distributional effects. The paper comes to the conclusion that the poor income situation of most Georgian households can be mitigated by a tax allowance but is very difficult to be financed because of expected revenue losses. In spite of some progressive distributional effects of an increase of the tax burden, most households will find a very hard to cope with additional tax liabilities.
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Gupta, Ranjana. "Receipts from personal exertion mere gifts or gross income? : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/735.

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Southgate, Ada Isobel. "The effects Personal of Income Tax on the savings behaviour of households in South Africa." University of the Western Cape, 1997. http://hdl.handle.net/11394/7890.

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Magister Economicae - MEcon
The "new" South Africa faces a big challenge. Unemployment, poverty and economic hardship still characterise the life of the majority of South Africans. Most people expect this to change under democracy. This will only be possible, however, if the economy can grow fast enough. What type of economic policies can a future government adopt to bring about economic growth and the reduction of poverty? More specifically, can the government raise taxes in order to spend more on the poor without reducing economic growth? The increased expenditure, given the existing deficit, will pressurise government to increase taxes. If this were to happen, the question that comes to mind is whether a savings constraint will develop. At the moment South Africa is not experiencing a savings constraint. This can be attributed to the fact that investment declined more than saving over the past few years. However, if investment has to increase over the next few years to achieve higher economic growth, the question arises whether domestic saving will increase enough to finance it. This will be difficult if an increasing tax burden has a negative impact on saving. Saving has long been recognized as a major factor in the process of economic development, directly by its diversion of resources into the formation of capital, and indirectly through changes in technology which are implemented when new capital is put to use. Few would dispute that domestic saving is important for the financing of development and it is evident that a country will require higher saving rates if it wants to invest more.
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Books on the topic "Personal income tax"

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Seidel, Karen M. Personal income tax. [Corvallis, Or.]: Oregon State University Extension Service, 1994.

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Canada. Dept. of Finance. Personal Income Tax. S.l: s.n, 1987.

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Asukwo, Peter E. Nigerian personal income tax. Calabar [Nigeria]: Wusen Press, 1990.

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Thomas, W. Scott. California personal income tax. Washington, D.C: Tax Management, 1996.

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Canada. Dept. of Finance. Personal income tax: Tax reform 1987. Ottawa: Dept. of Finance, 1987.

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Suyderhoud, Jack P. Personal income taxation. Washington, D.C: National Education Association, Professional and Organizational Development/Research Division, 1987.

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Ladin, Jay. The Maryland personal income tax. [Annapolis, Md: Maryland Commission on State Taxes and Tax Structure, 1990.

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Okpe, Ikechukwu I. Personal income tax in Nigeria. Enugu, Nigeria: New Generation Books, 1998.

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Plattner, Robert D. New York personal income tax. Washington, D.C: Tax Management Inc., 2001.

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Personal income taxation in India. Allahabad, India: Chugh Publications, 1987.

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Book chapters on the topic "Personal income tax"

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Riccardi, Lorenzo. "Personal Income Tax." In Vietnam Tax Guide, 7–12. Cham: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-02138-6_2.

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Kruschwitz, Lutz, and Andreas Löffler. "Personal Income Tax." In Springer Texts in Business and Economics, 141–71. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-37081-7_4.

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Kruschwitz, Lutz, and Andreas Löffler. "Corporate and Personal Income Tax." In Springer Texts in Business and Economics, 173–79. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-37081-7_5.

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Corbacho, Ana, Vicente Fretes Cibils, and Eduardo Lora. "Personal Income Tax: An Empty Shell." In More than Revenue, 115–33. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137315977_7.

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Juhász, István. "The Hungarian Personal Income Tax Model." In Tax Modelling for Economies in Transition, 191–205. London: Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-14109-8_12.

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Qingwang, GUO, LV Bingyang, and YUE Ximing. "Impact of personal income tax on resident income distribution." In Regulating Effect of Tax on Chinese National Income Distribution, 206–23. Abingdon, Oxon ; New York, NY : Routledge, 2019. | Series: China perspectives: Routledge, 2019. http://dx.doi.org/10.4324/9780429448126-8.

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McDaniel, Paul R. "Personal income taxes: the treatment of tax expenditures." In Tax Coordination in the European Community, 319–33. Dordrecht: Springer Netherlands, 1987. http://dx.doi.org/10.1007/978-94-017-3206-2_13.

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Carroll, John S. "Taxation: Compliance with Federal Personal Income Tax Laws." In Handbook of Psychology and Law, 507–22. New York, NY: Springer New York, 1992. http://dx.doi.org/10.1007/978-1-4757-4038-7_25.

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Cung, Nguyen Huu, Qi-shen Zhou, and Hua Liu. "Determinants of Revenue of Personal Income Tax in Vietnam." In Proceedings of 2013 4th International Asia Conference on Industrial Engineering and Management Innovation (IEMI2013), 267–77. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-40060-5_26.

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Kalinowska, Katarzyna. "Personal income tax progressivity and output volatility in Poland." In Competitiveness and Economic Development in Europe, 85–100. 1 Edition. | New York: Routledge, 2021.|: Routledge, 2021. http://dx.doi.org/10.4324/9781003095361-8.

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Conference papers on the topic "Personal income tax"

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Sheng, Aihui. "Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law." In International Conference on Education, Management and Computing Technology (ICEMCT-15). Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icemct-15.2015.133.

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Mahadianto, Moh Yudi, Apri Dwi Astuti, and Chintya Adella Nurhaliza. "The Effect of Taxpayers Compliance, Tax Socialization and Increase Untaxable Income on Personal Income Tax." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.028.

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Hu, Jingxin, and Xilan Chen. "The Redistributive Effect of China’s Personal Income Tax." In 2013 International Conference on Information, Business and Education Technology (ICIBET-2013). Paris, France: Atlantis Press, 2013. http://dx.doi.org/10.2991/icibet.2013.240.

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Bule, Larisa, Līga Leitāne, and Kristīne Rozīte. "Personal income tax reform in Latvia: assessment of effect." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.069.

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Personal income tax (PIT) policy in Latvia has been changed significantly in 2018 with the aim to reduce the tax burden and increase the income of working population by amending progressive tax rates and increasing the non-taxable minimum and minimum wage. Purpose − the aim of this study is to estimate the impact of PIT reform by assessing the effect of implementation of non-taxable minimum, deductions and substantiated spending on the dynamics of income and tax administration efficiency. Research methodology − PIT theoretic and normative concepts have been analyzed; unpublished data on actual wages in 2015−2018 provided by Latvian State Revenue Service and State Social Insurance Agency have been estimated. Findings − the main conclusion of this study is that the aim of the reform has not been achieved: income inequality hasn’t been reduced, an increase of income has been irrelevant, the gains from the reform have become unobtainable for the most unprotected groups because of the insufficient level of income. The implementation of the differentiated non-taxable minimum has generated PIT debts and higher administrative burden. Practical implications − the study may be implemented in case of progressive PIT for the reassessment of the tax framework and its future development. Originality/Value − this study is original, the actual effect of PIT reform in Latvia previously hasn’t been analyzed.
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Xiangyu, Wan, and Jia Peng. "Personal income tax design system based on microsimulation technology." In 2010 2nd IEEE International Conference on Information Management and Engineering. IEEE, 2010. http://dx.doi.org/10.1109/icime.2010.5477720.

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Chen, Chuan Lin, and Jing Xue. "Impact of Personal Income Tax Reform on Income Redistribution from Residents' Subjective Perception." In 2020 International Conference on Wireless Communications and Smart Grid (ICWCSG). IEEE, 2020. http://dx.doi.org/10.1109/icwcsg50807.2020.00084.

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Dmitrieva, Oksana Germanovna, and Elena Evgenievna Dozhdeva. "PERSPECTIVE DIRECTION OF CONTROL OVER EXPENSES OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-773/777.

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The article substantiates the need to introduce tax control over the expenses of individuals and review the tax rate on personal income in the Russian Federation. The purpose of introducing measures of tax control over the expenses of individuals is that the tax on personal income is a significant fiscal and regulatory instrument of the market economy
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Distinto, Isabella, Nicola Guarino, and Claudio Masolo. "A well-founded ontological framework for modeling personal income tax." In the Fourteenth International Conference. New York, New York, USA: ACM Press, 2013. http://dx.doi.org/10.1145/2514601.2514606.

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Birilo, K. A., and O. S. Kolesnikova. "ROLE OF INCOME TAX OF INDIVIDUALS IN THE FORMATION OF INCOME OF THE BUDGET OF THE AMUR REGION." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.43.

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Hao, Luping. "Research on the Legal Regulation of Personal Income Tax in High-income Groups in China." In Proceedings of the 3rd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/iccese-19.2019.460.

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Reports on the topic "Personal income tax"

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Gordon, Roger, and Wojciech Kopczuk. The Choice of the Personal Income Tax Base. Cambridge, MA: National Bureau of Economic Research, June 2014. http://dx.doi.org/10.3386/w20227.

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MYLNIKOVA, L. A. THE ROLE AND REGULATORY SIGNIFICANCE OF THE PERSONAL INCOME TAX. Science and Innovation Center Publishing House, April 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-2-3-21-26.

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The article examines the role of taxation of individuals as the most important tool of social policy implemented by the state in order to reduce the level of stratification among various segments of the population and to solve the problem of substantiating the necessity and content of the gradual reform of the current taxation mechanism in Russia. The current state of the economy and society determines the need to develop an adequate mechanism for the application of personal income tax.
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Deza Delgado, María Cecilia, H. Xavier Jara, Nicolás Oliva, and Javier Torres. Simulating Personal Income Tax Reforms and Fiscal Gains in the Andean Region. Inter-American Development Bank, July 2020. http://dx.doi.org/10.18235/0002493.

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Gordon, Roger, and Joel Slemrod. Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? Cambridge, MA: National Bureau of Economic Research, May 1998. http://dx.doi.org/10.3386/w6576.

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Troiano, Ugo. Do Taxes Increase Economic Inequality? A Comparative Study Based on the State Personal Income Tax. Cambridge, MA: National Bureau of Economic Research, December 2017. http://dx.doi.org/10.3386/w24175.

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Brewer, Mike, Jonathan Shaw, and Monica Costa Dias. A dynamic perspective on how the UK personal tax and benefit system affects work incentives and redistributes income. Institute for Fiscal Studies, October 2012. http://dx.doi.org/10.1920/bn.ifs.2012.00132.

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Edeh, Henry C. Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria. Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.020.

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Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the effect of tax revenue collections, micro household-level empirical analyses of the distributional effect of personal income tax (PIT) and value added tax (VAT) reforms in Nigeria have been scarcely carried out. This study for the first time quantitatively assessed both the equity and redistributive effects of PIT and VAT across different reform scenarios in Nigeria. Data used in this study was mainly drawn from the most recent large scale nationally representative Nigeria Living Standard Survey, conducted in 2018/2019. The Kakwani Index was used to calculate and compare the progressivity of PIT and VAT reforms. A simple static micro-simulation model was employed in assessing the redistributive effect of PIT and VAT reforms in the country. After informality has been accounted for, the PIT was found to be progressive in the pre- 2011 tax scheme, but turned regressive in the post-2011 tax scheme. It was also discovered that the newly introduced lump sum relief allowance in the post-2011 PIT scheme accrues more to the high-income than to the low-income taxpayers – confirming the regressivity of the current PIT scheme. However, the study further shows (through counterfactual simulations) that excluding the relatively high-income taxpayers from sharing in the variable part of the lump sum relief allowance makes PIT progressive in the post-2011 scheme. The VAT was uncovered to be regressive both in the pre-2020 scheme, and in the current VAT reform scheme. Further, after putting informality into consideration, the PIT was found to marginally reduce inequality but increase poverty in the pre-2011 scheme. The post-2011 PIT scheme reduced inequality and increased poverty, but by a smaller proportion – confirming a limited redistribution mainly resulting from the concentration of the lump sum relief allowance at the top of the distribution. However, if the variable part of the lump sum relief allowance is provided for ‘only’ the low-income taxpayers below a predefined income threshold, the post-2011 PIT scheme becomes largely redistributive. VAT was uncovered to marginally increase inequality and poverty in the pre-2020 scheme. Though the current VAT scheme slightly increased inequality, it considerably increased poverty in the country. It is therefore suggested that a better tax reform, with well-regulated relief allowance and differentiated VAT rates, will help to enhance the equity and redistribution capacity of the Nigeria tax system.
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Agrawal, Asha Weinstein, and Hilary Nixon. What Do Americans Think About Federal Tax Options to Support Transportation? Results from Year Twelve of a National Survey. Mineta Transportation Institute, June 2021. http://dx.doi.org/10.31979/mti.2021.2101.

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This report summarizes the results from the twelfth year of a national public opinion survey asking U.S. adults questions related to their views on federal transportation taxes. A nationally-representative sample of 2,516 respondents completed the online survey from February 5 to 23, 2021. The questions test public opinions about raising the federal gas tax rate, replacing the federal gas tax with a new mileage fee, and imposing a mileage fee just on commercial travel. In addition to asking directly about support for these tax options, the survey collected data on respondents’ views on the quality of their local transportation system, their priorities for federal transportation spending, their knowledge about gas taxes, their views on privacy and equity matters related to mileage fees, travel behavior, and standard sociodemographic variables. This large set of variables is used to identify personal characteristics and opinions correlated with support for the tax options. Key findings include that large majorities supported transportation improvements across modes and wanted to see the federal government work towards making the transportation system well maintained, safe, and equitable, as well as to reduce the system’s impact on climate change. Findings related to gas taxes include that only 2% of respondents knew that the federal gas tax rate had not been raised in more than 20 years, and 71% of respondents supported increasing the federal gas tax by 10 cents per gallon if the revenue would be dedicated to maintenance. With respect to mileage fees, roughly half of respondents supported some form of mileage fee, whether that was assessed on all travel or just on commercial travel, 62% believe that low-income drivers should pay a reduced mileage fee rate, and 52% think that electric vehicles should pay a lower rate than gas and diesel vehicles. The analysis of trends across the survey series, which has run from 2010 to 2011, shows that support for both higher gas taxes and a hypothetical new mileage fee has risen slowly but steadily, and Americans’ experience with COVID over the past year has not disrupted those trends. Finally, support for the tax and fee options varies mostly by most personal characteristics, but there are frequently large differences correlated with age, community type, and political affiliation.
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Okunogbe, Oyebola, and Fabrizio Santoro. The Promise and Limitations of Information Technology for Tax Mobilisation. Institute of Development Studies (IDS), January 2022. http://dx.doi.org/10.19088/ictd.2022.001.

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Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions due to COVID-19 have further highlighted the role of information technology in tax mobilisation. This paper examines the potential of technology to transform tax administration by helping to identify the tax base, facilitate compliance, and monitor compliance. It also identifies possible limitations to the use of technology arising from inadequate infrastructure and connectivity, lack of adoption (or resistance) by taxpayers and tax collectors, lack of institutional mainstreaming, and an unsupportive regulatory environment.
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Ulate Brenes, Eliana, Edgar Mora, Cristina Pombo, Carlos Rebellón, Nancy Vega, Gloriana Lang, and Chaves Martínez Priscila. La importancia de establecer un marco orientador de política pública para el uso responsable y ético de la inteligencia artificial y su aplicación en Costa Rica. Banco Interamericano de Desarrollo, November 2021. http://dx.doi.org/10.18235/0003773.

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El Ministerio de Ciencia, Tecnología y Telecomunicaciones (MICITT) de Costa Rica, en colaboración con el Banco Interamericano de Desarrollo (BID), y con apoyo del Consejo Asesor de fAIr LAC Costa Rica, elaboró este documento de referencia como insumo de una hoja de ruta que permita crear un marco para el uso ético, responsable y seguro de la IA en el país. Este esfuerzo está enmarcado en la iniciativa fAIr LAC y está basado en el modelo de la quíntuple hélice de innovación del ecosistema costarricense a través de un Consejo Asesor, el cual reúne al sector privado (America Free Zone -AFZ, Intel, Microsoft), la academia (INCAE), el sector público (CCSS, MEP, MICITT, MEP, SINIRUBE y el BID), la sociedad civil (CINDE, Programa Estado de la Nación), y el ecosistema emprendedor (BID Lab e Innova 10x). Con el rápido avance de la tecnología y la ciencia, el uso de la inteligencia artificial (IA) se ha vuelto cada vez más común en la vida de las personas, generando un impacto significativo en la economía, la sociedad y el medio ambiente. En tal sentido, se requiere una respuesta rápida, asertiva e inclusiva por parte de los países en materia de políticas, estrategias, regulación y generación de capacidades. Por ello, como un paso inicial hacia un abordaje proactivo de estos desafíos, con este documento se pretende contribuir a crear las condiciones necesarias para impulsar la IA como uno de los aceleradores más importantes en la actualidad. En este documento se incorpora una guía de lo que debe entenderse como marco ético de la IA; se esboza un primer barrido no exhaustivo de las mejores prácticas internacionales a nivel global y regional; se describen algunos de los esfuerzos del país en materia de políticas nacionales y estrategias que contribuyen a definir esta hoja de ruta; y se presentan los principales esfuerzos que en materia de IA que se están llevando a cabo en Costa Rica.
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