Relevant bibliographies by topics / System of personal income taxation

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

Academic literature on the topic 'System of personal income taxation'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "System of personal income taxation"

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

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The article analyzes the role and place of taxes on personal income in the formation of the budget system of Russia. Attention is paid to individual elements of the irrationality of the taxation system of personal income. Some problematic aspects in the system of tax deductions are revealed. Measures have been developed to improve the taxation of personal income. The concept of a ‘smooth-step’ progressive taxation of personal incomes is proposed.
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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 ta
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Ryndina, Alexandra O., Maria S. Zhverantseva, and Tatiana E. Totikova. "Development of Taxation of Income of Individuals in the Russian Federation Based on Foreign Experience." Izvestiya of Saratov University. New Series. Series Economics. Management. Law 20, no. 4 (2020): 412–21. http://dx.doi.org/10.18500/1994-2540-2020-20-4-412-421.

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Introduction. The issue of reforming the taxation of personal income has not left the agenda in recent decades. The importance of solving this issue is determined by the high economic and social significance of personal income tax and its impact on the labor market and consumption. Theoretical analysis. The article analyzes the statistics of the Federal Tax Service on income tax on physical incomes in the budget system of the country, identifies and substantiates the problems of income taxation in the Russian Federation. Discussion of results. A study of the characteristics of income taxation
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Dmitro Dema and Iryna Shevchuk. "STATE AND PERSPECTIVES OF PERSONAL INCOME TAXATION." European Cooperation 2, no. 42 (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
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I.A., Korchak, Baturina E.V., and Malyshenko K.A. "THE SYSTEM OF TAXATION OF INCOME OF SELF–EMPLOYED CITIZENS: PROBLEMS OF IMPLEMENTATION AND PROSPECTS FOR USE." ИННОВАЦИОННЫЕ НАУЧНЫЕ ИССЛЕДОВАНИЯ 2022. 6-2(20) (September 19, 2022): 198–210. https://doi.org/10.5281/zenodo.7093883.

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The article deals with the system of taxation of income of self-employed citizens. The methodology of implementation of tax collection from the income of individuals. The article examines the peculiarities of tax collection from individuals. Direct withdrawal by the state of some part of the gross product for the formation of the budget, that is, the centralized financial resources of the state, is the essence of taxation. The share of personal income tax from the population is small. It is lower than in countries with developed market economies, despite the transition from proportional to pro
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Bikas, Egidijus, Rasa Subačienė, Ieva Astrauskaitė, and Greta Keliuotytė-Staniulėnienė. "EVALUATION OF THE PERSONAL INCOME PROGRESSIVE TAXATION AND THE SIZE OF TAX-EXEMPT AMOUNT IN LITHUANIA." Ekonomika 93, no. 3 (2014): 84–101. http://dx.doi.org/10.15388/ekon.2014.0.3882.

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The tax systems of the European Union countries differ in many features. However, for taxing personal income, many EU countries use the method of progressive taxation. Progressive taxation is aimed to shift the tax burden from those with a relatively low income to those whose income is sufficiently high. Such personal income taxation system creates the prerequisites for social justice. In addition to different income tax rates, in a progressive tax system, a crucial role is played by the size of tax-exempt amount. In this article, personal income progressive taxation and the tax-exempt amount
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Bobomurodova, Manzura Panjiyevna. "THEORETICAL AND PRACTICAL ASPECTS OF TAXATION OF PERSONAL INCOME." Multidisciplinary Journal of Science and Technology 5, no. 1 (2025): 562–66. https://doi.org/10.5281/zenodo.14790435.

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The taxation of personal income is one of the key areas of tax policy in every country and has a significant impact on the socio-economic development of the state. The principles of taxation of personal income may vary depending on the economic system, legislation, and cultural characteristics of each country. Taxation of all types of income, progressive tax rates, deductions, and benefits, as well as the principles of fairness and transparency, are fundamental factors in forming an effective tax system.
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Randjelovic, Sasa. "Dual income tax: An option for the reform of personal income tax in Serbia?" Ekonomski anali 53, no. 178-179 (2008): 183–97. http://dx.doi.org/10.2298/eka0879183r.

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Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.
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Palić, Irena, Ksenija Dumičić, and Barbara Grofelnik. "Analysis of Personal Income Taxation Determinants in Croatia in Long Run: Evidence from Cointegration Analysis." Naše gospodarstvo/Our economy 63, no. 3 (2017): 12–18. http://dx.doi.org/10.1515/ngoe-2017-0014.

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AbstractPersonal income taxation remains an ongoing issue in Croatia. It is used as an important instrument of income redistribution. Moreover, it directly affects purchasing power of the working population. Numerous changes have been made in this type of taxation since the establishment of Croatian tax system. The aim of this paper is to analyse possible determinants of personal income taxation in Croatia. After offering brief insight into public finance theory regarding personal income taxation, the structure of personal income taxation in Croatia is explained. The empirical analysis of the
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Dissertations / Theses on the topic "System of personal income taxation"

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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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Khokrishvili, Elguja. "Good Taxation und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien." Phd thesis, Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2009/2761/.

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Die Umsetzung theoretisch fundierter Besteuerungsprinzipien in die Praxis hat seit längerer Zeit einen prominenten Platz in der finanzwissenschaftlichen Forschung. Dabei besteht kein Zweifel, dass es ein größeres Interesse daran gibt, nicht nur theoretisch fundierte Prinzipien abzuleiten, sondern diese auch auf ihre Anwendbarkeit zu prüfen. Dieses Interesse an der optimalen Ausgestaltung eines Steuersystems in der Praxis wurde mit dem Zusammenbruch der sozialistischen Planwirtschaften in den 1990er Jahren nochmals verstärkt. Im Rahmen dieser umfassenden Transformationsprozesse ist es unabding
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Khokrishvili, Elguja. ""Good Taxation" und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien /." Potsdam : Universitätsverlag, 2010. http://deposit.d-nb.de/cgi-bin/dokserv?id=3463247&prov=M&dokv̲ar=1&doke̲xt=htm.

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Скрипник, А. І. "Оподаткування доходів фізичних осіб в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Skrypnyk.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглянуто теоретичні аспекти прибуткового оподаткування,а саме економічну сутність, основні функції,історичні етапи розвитку та охарактеризовано нормативно-правове регулювання системи оподаткування доходів фізичних осіб. Проаналізовано фіскальну роль податку з доходів фізичних осіб в доходах Зведеного бюджету та проведено моніторинг надходжень податків з доходів до місцевих бюджетів. Запропоновано напрямки підвищення ефективності оподаткування доходів фізичних осіб в Україні.<br>The w
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Martins, Ricardo Lacaz. "Tributação da renda imobiliária." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-03092009-121252/.

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O presente trabalho parte da análise das normas que regem a tributação da renda no mercado imobiliário com a finalidade de possibilitar a identificação de um sistema jurídico dotado de princípios e valores próprios, que possibilite o estudo de suas normas de maneira destacada em relação às demais disposições que versam sobre a imposição da renda. Não se tem por pretensão a busca de uma autonomia das mencionadas normas; pelo contrário, o estudo parte da premissa de um único sistema jurídico, mas que pode ser estudado sob diferentes pontos de vista: um sistema que comporta subsistemas normativos
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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
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Олексіч, Жанна Анатоліївна, Жанна Анатольевна Олексич, Zhanna Oleksich та Р. О. Науменко. "Аналіз видів факторів впливу на ПДФО". Thesis, Видавничий дім «Ельдорадо», 2020. https://essuir.sumdu.edu.ua/handle/123456789/82515.

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Одним із ключових питань бюджетоутворення є забезпечення достатнього за обсягами та своєчасного наповнення доходної частини бюджету країни. Податок на доходи фізичних осіб (ПДФО) виступає в ролі одного з основних бюджетоутворюючих податків та відіграє значну роль у перерозподілі доходів громадян та забезпеченні фіскальної достатності бюджету. Даний податок є соціальним регулятором, адже через сплату цього податку встановлюється зв;язок між платником та державою.<br>Одним из ключевых вопросов бюджетообразования есть обеспечение достаточного по объемам и своевременного наполнения доход
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Науменко, Р. О. "Аналітика та удосконалення системи оподаткування податку з доходів фізичних осіб в україні з урахуванням світового досвіду". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/79172.

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Податок на доходи фізичних осіб є одним із прямих податків, що генерують бюджет, і тому його правильний облік та звітність, з огляду на постійно мінливу економічну ситуацію, є дуже важливим для держави. Україна перебуває на стадії економічних перетворень і має дуже високу залежність від бюджетної системи, особливо в часи глобальних криз та пандемій. Дефіцит бюджету створює значні проблеми для подолання кризи та економічного зростання. Виходом із цієї ситуації може бути реформа податкової системи, а саме податку на доходи фізичних осіб, розширення бази оподаткування, створення нової прогресивн
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Conevová, Ema. "Zdanění práce v Bulharsku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360165.

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The aim of this diploma thesis is the analysis and comparison of labour taxation in the Czech Republic and Bulgaria. After the introduction, in which the goal and methods of solving are defined, there are two chapters that describe theoretically tax systems in both compared countries with focus on personal income tax and social security systems. The following chapter is devoted to indicators of effective taxation of labour, which are used for international comparisons. Another chapter will describe the comparison of the effective taxation of labour based on the achieved results. There is also
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Sankarasubramanian, Lakshminarayanan. "The impact of personal taxes on two areas in the theory of financial markets." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/27524.

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This thesis considers the impact of taxation on two problems in the theory of financial markets. The first paper deals with the optimal choice of debt made by value-maximising firms. We consider a one-period world with personal and corporate taxation and distinguish between the repayment of principal and the payment of interest on corporate debt. It is shown that at optimum, a value-maximising firm may choose to issue multiple debt contracts with differing seniorities. In addition, the impact of a change in the tax rates (corporate or personal) on the optimum level of debt is seen to be ambigu
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Books on the topic "System of personal income taxation"

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Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs., ed. Personal income tax systems under changing economic conditions: Report. Organisation for Economic Co-operation and Development, 1986.

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

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National Education Association of the United States. Professional and Organizational Development., ed. Personal income taxation. National Education Association, Professional and Organizational Development/Research Division, 1987.

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Anyaduba, J. O. Personal income taxation in Nigeria. United City Press, 1999.

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(Firm), Coopers &. Lybrand. Taxation '97: The complete guide to business & personal taxation. Coopers & Lybrand, Business and Finance, 1997.

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Linden, Eline van der. Namibia's tax system. Namibian Economic Policy Research Unit, 1992.

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Parliament, Canada Library of. Personal Income Tax System: Its Reform. Library of Parliament, 1992.

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(Firm), Grant Thornton. Personal taxation: The new regime. 3rd ed. CCH, 1996.

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(Firm), Grant Thornton, ed. Personal taxation: The new regime. 2nd ed. CCH, 1995.

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James, Rouse, and Grant Thornton (Firm), eds. Personal taxation: The new regime. CCH, 1994.

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Book chapters on the topic "System of personal income taxation"

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Erard, Brian, and François Vaillancourt. "4. The Compliance Costs of a Separate Personal Income Tax System for Ontario: Simulations for 1991." In Taxation in a Sub-National Jurisdiction, edited by Allan Maslove. University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487575519-006.

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Pahl, Jan. "Income maintenance, personal taxation and family ideologies." In Money and Marriage. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-20268-3_8.

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

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Cheong, Kwang Soo. "Distributional Effects of Personal Income Taxation in Korea." In The Distributional Effects of Government Spending and Taxation. Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230378605_8.

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Ntertsou, Dimitra, Christos Galanos, and Konstantinos Liapis. "Degree of Personal Income Taxation Convergence in the Eurozone." In Business Development and Economic Governance in Southeastern Europe. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05351-1_22.

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Holmes, Kevin. "International Tax Aspects of Income Derived from the Supply of Intellectual Property: Royalties vs. Business Profits." In The International Taxation System. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-1071-0_10.

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Sinenko, Olga A. "Transformation of Personal Income Taxation in Conditions of Economy Digitalization." In Business 4.0 as a Subject of the Digital Economy. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-90324-4_78.

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Battle, Ken, and Sherri Torjman. "2. The Welfare Wall: An Analysis of the Welfare/fax System in Ontario." In Taxation and the Distribution of Income, edited by Allan Maslove. University of Toronto Press, 1994. http://dx.doi.org/10.3138/9781487575281-004.

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Dardanoni, Valentino. "The Fiscal System and the Dynamic Redistribution of Income." In Design and Reform of Taxation Policy. Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-015-7965-0_2.

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Hartle, Douglas G. "3. The Federal-Provincial Tax Collection Agreements: Personal Income Tax Coordination. A Background Report." In Taxation in a Sub-National Jurisdiction, edited by Allan Maslove. University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487575519-005.

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Conference papers on the topic "System of personal income taxation"

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Черномердина, Алена Романовна, and Марина Викторовна Карп. "FEATURES OF THE PERSONAL INCOME TAXATION SYSTEM IN AUSTRALIA." In Поколение будущего: сборник статей международной научной конференции (Санкт-Петербург, Январь 2023). Crossref, 2023. http://dx.doi.org/10.37539/230130.2023.65.34.003.

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Подоходный налог оказывает значительное влияние на уровень жизни населения. Австралия уже продолжительное время находится в топе рейтингов по комфорту и уровню жизни. Каковы особенности взимания подоходного налога в Австралии, как отличается система сбора данного налога в Австралии от российской системы, какие ставки подоходного налога существуют в этой стране. Всем этим вопросам и посвящается данная статья. Income tax has a significant impact on the standard of living of the population. Australia has been at the top of the ratings for comfort and standard of living for a long time. What are t
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Čolaković-Prguda, Nerma. "Tax System in Bosnia and Herzegovina." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.193.

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The paper deals with taxes and the tax system in Bosnia and Her­zegovina. Modern tax systems are based on taxation of income and con­sumption. For developing countries like Bosnia and Herzegovina, the tax­ation of consumption is more dominant than the taxation of income. This means that in such countries the participation of indirect taxes concerning direct taxes is higher. The basic taxation categories in Bosnia and Herzego­vina are corporate income tax, personal income tax, value-added tax, so­cial security contributions, and excises. The taxation system in Bosnia and Herzegovina is characte
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Zotikov, Nikolay, Elena Lyubovtseva, and Alina Savderova. "Taxation of Personal Income in Russia: Areas of Improvement." In Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200113.054.

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Blanari, Veronica. "The contribution of personal income tax to the formation of public financial resources." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v1.61.

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The topicality of the subject derives from the crucial role of taxation in the development of the economies of modern states and in extending their influence, regardless of the source of taxes - whether provided by their citizens or those of other states in various forms of dependence on the state in question. No effective alternative to taxation has been found for financing and supporting the state thus far. The purpose of the research lies in the need to understand in depth the role and impact of income tax on the formation of public financial resources, given current social, economic and po
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Zorin, N., and T. Rustamov. "The Impact of the Progressive Scale of Personal Income Tax on Social Inequality in Russia." In Current Issues of Science: Student Thought. Zorin, N., 2025. https://doi.org/10.61726/8686.2025.70.17.001.

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Starting from 2025, the progressive scale of personal income tax will be introduced in Russia. Under this taxation system, the tax rate increases alongside the growth of the taxable base, i.e., individuals’ income. For the first time, a five-tier progressive scale of personal income tax will be implemented, which will be directly linked to income levels. The progressive tax is expected to promote social justice, as a high level of wealth inequality characterises Russia. This article is devoted to the study of the impact of the progressive scale of personal income tax on social inequality in Ru
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Арабаджийская, Е. И., and Д. А. Останков. "The possibility of introducing, as well as the objective application of a progressive scale of taxation on the territory of the Russian Federation." In XXIII Международная научная конференция «Цивилизация знаний: российские реалии» «Цивилизационные задачи современного правоведения: наука, образование, практика» (стратегическая панель). Crossref, 2022. http://dx.doi.org/10.18137/cz22.2022.62.97.001.

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Статья посвящена рассмотрению сущности прогрессивного налогообложения на доходы физических лиц и его отличительным особенностям, позволяющим отличать данную систему налогообложения от других. Актуальность изучения данного явления связана с появлением нововведений в нашем налоговом законодательстве и необходимостью изучения перспектив применения данных новшеств на практике. В работе изучены примеры реализации прогрессивной шкалы налогообложения в других странах, а также приводится теоретический анализ данного вида налогообложения, подробно описывающий как его положительные, так и отрицательные
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Wołowiec, Tomasz, and Aleksander Suseł. "Harmonisation of personal income taxation and the process of EU integratio." In The 6th International Scientific Conference "Business and Management 2010". Vilnius Gediminas Technical University Publishing House Technika, 2010. http://dx.doi.org/10.3846/bm.2010.100.

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Tereshko, Zoya Andreevna, and Anastasia Anatolievna Rudetskaya. "Excess profit taxation within progressive tax rate implementation on personal income." In 3d International Scientific and Practical Conference. TSNS Interaktiv Plus, 2017. http://dx.doi.org/10.21661/r-116020.

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Ofiarski, Zbigniew. "Principles of Taxation of Interest Income or Discount on Covered Bonds Issued in Poland." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.15.

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The rules of taxation of revenues or income from covered bonds issued in Poland may become a significant barrier to the demand for this category of debt securities and, as a result, considerably limit the capabilities of mortgage banks to grant long-term loans for investment purposes. The present study has analysed and assessed the legislation in force in Poland regarding the scope and methods of taxation of interest and discount on covered bonds as a form of revenue or income earned by their holders. The aim of the study is to present various methods of taxation of these revenues or income, d
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Liscu, Cristina. "Income tax: problematic issues of accounting and taxation." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.93.

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The article provides information on income tax, namely some changes in the Tax Code for 2024, as well as problematic tax issues that arise for practicing accountants. When performing this work, methods of comparison, analysis were used. The purpose of this work is to reveal problematic issues that require detailed study. This topic is always relevant in the accounting system, since constant changes in the tax code require detailed attention. The importance of studying this topic is that many accountants are looking for answers to questions regarding taxation, and this article will help to unde
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Reports on the topic "System of personal income taxation"

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von Schiller, Armin. Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries. Inter-American Development Bank, 2015. http://dx.doi.org/10.18235/0011710.

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This paper explores the effect of party system institutionalization on the relevance of the personal income tax in the tax composition. Based on a fiscal contractualism approach, it is argued that institutionalized political party systems increase the capacity of political actors to credibly commit to fiscal contracts agreed with wealthy taxpayers. Consequently, in countries characterized by institutionalized political party systems wealthy taxpayers accept paying a bigger share of the tax burden, as reflected in a greater relevance of progressive tax types. The analysis of panel data for more
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MYLNIKOVA, L. PROBLEMS OF TAXATION OF INDIVIDUALS IN THE RUSSIAN FEDERATION. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2070-7568-2021-10-5-3-149-154.

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The article considers the most urgent problems of taxation of personal income in the Russian Federation. Taxes collected from the population are an important source of financial resources received by the country’s budget. Being a special tool, the fiscal system requires a progressive gradation of taxation.
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Lora, Eduardo, Ana Corbacho, and Vicente Fretes Cibils. More than Revenue: Taxation as a Development Tool (Executive Summary). Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0005982.

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This executive summary presents the argument for using taxation as a development tool rather than simply a source of revenue. It also touches on some of the problem areas in tax systems including evasion, regressive personal income tax structures, and the failure to use taxes to improve environmental quality and general well-being. Together, this summary and the table of contents of the book provide just a taste of the rich information and valuable policy implications that distinguish this year's edition of the DIA.
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Edeh, Henry C. The Effect of the Liberian Government’s Taxation Policies on Poverty and Inequality. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.102.

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Many low- and middle-income countries engage in tax policy reforms. This is usually motivated by efforts to increase tax revenue collection, and also sometimes to improve equity by reducing the burden of taxation on relatively poorer taxpayers. However, little is known about the extent to which these tax policy reforms affect poverty and inequality, especially at the household level. This study exhaustively analyses the progressivity and effect of taxation policies on poverty and inequality in Liberia, a low-income country, for the first time. After accounting for the informal sector, personal
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Edeh, Henry C. Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria. Institute of Development Studies (IDS), 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 scen
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Hallerberg, Mark. Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0009026.

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This paper reviews developments in Europe from the eve of the introduction of the euro through the euro crisis. The paper begins with a discussion of the tax reform agenda. Although there are differences in the literature on specific taxes, and while European countries vary in their preferred levels of taxation, there is general consensus on the shape reforms should take. The paper then discusses the evolution of tax systems with the overall agenda in mind. It is found that overall revenue levels were broadly stable until just before the crisis, but marginal rates in corporate and top personal
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Stotsky, Janet, and Maria Hanna Concepcion P. Jaber. Personal Income Taxation in Asia and the Pacific:. Asian Development Bank, 2025. https://doi.org/10.22617/brf250083.

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MYLNIKOVA, L. A. THE ROLE AND REGULATORY SIGNIFICANCE OF THE PERSONAL INCOME TAX. Science and Innovation Center Publishing House, 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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Pessino, Carola, Alejandro Rasteletti, Daniel Artana, and Nora Lustig. Distributional Effects of Taxation in Latin America. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005230.

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This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten Latin American countries circa 2018. The study finds that although there is a significant heterogeneity, the redistributive impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without accounting for spending effects and interactions, is slightly equalizing for some countries and unequalizing for others, but the burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high sha
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Ardanaz, Martín, and Carlos Scartascini. Why Don't We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0011353.

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This paper argues that the details of political institutions help explain the low levels of personal income taxation. In particular, legislative malapportionment enables rich elites to exercise disproportionate political influence. Because over-represented districts tend to be dominated by parties aligned with the elite, these groups can block legislative attempts to introduce progressive taxes. Using a sample of more than 50 countries (including 17 across Latin America) between 1990 and 2007, this paper finds that i) countries with historically more unequal distributions of wealth and income
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