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

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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Artemov, Nikolay M., and Karina A. Ponomareva. "Taxation of personal income in the context of issues of social fairness." Law Enforcement Review 4, no. 4 (2020): 46–55. http://dx.doi.org/10.24147/2542-1514.2020.4(4).46-55.

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The subject. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that could be received in specific economic conditions. Second, income tax allows to maximize the implementation of the basic principles of taxation - universality and uniformity. In recent decades, national regimes of personal income taxation regimes have been actively developed both in foreign countries and in Russia. Purpose of the study. The arti

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Романов, Виктор, and Viktor Romanov. "THE NEED OF INTRODUCING PROGRESSIVE SCALE OF INCOME TAX." Bulletin of Bryansk state technical university 2016, no. 5 (2016): 286–90. http://dx.doi.org/10.12737/article_58f9c4da0cf918.46999044.

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Results of the functioning of a flat scale of income tax in the Russian Federation are considered. The need of introducing progressive personal income tax (personal income tax) is proved. On the basis of statistical data for the last 15 years the average annual rates of revenues from personal income tax to budget are analysed and shown graphically. Results of the analysis demonstrate sharp decrease of these payments and negative dynamics in accordance with the results of 2015. Maintaining the current system of personal in-come taxation doesn't allow to form socially oriented taxation in relati

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Гасиева, З. П., and Д. Э. Макоева. "World experience in applying personal income tax." Экономика и предпринимательство, no. 7(120) (July 9, 2020): 293–96. http://dx.doi.org/10.34925/eip.2020.120.7.058.

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В большинстве экономически развитых стран мира основой формирования государственного бюджета является налог на доходы физических лиц. В статье приведены направления совершенствования подоходного налогообложения в России, основываясь на зарубежном опыте, в том числе возможности введения прогрессивной системы налогообложения. In most economically developed countries of the world, the basis for the formation of the state budget is the tax on personal income. The article gives directions for improving income taxation in Russia, based on foreign experience, including the possibility of introducing

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HORDIEIEVA-HERASYMOVA, Liudmyla, and А. KRAINIAK. "FEATURES OF TAXATION OF INCOME OF NATURAL PERSONS." Herald of Khmelnytskyi National University. Economic sciences 310, no. 5(1) (2022): 113–19. http://dx.doi.org/10.31891/2307-5740-2022-310-5(1)-18.

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Tax revenues to the budget are the main source of filling its revenue part, which, in turn, is an important tool for the implementation of the country’s social and economic policy. Both regional development and the effectiveness of the country’s implementation of its functions depend on the ability to attract a sufficient amount of money to the budgets of different levels. Among the entire set of taxes and fees introduced in Ukraine, one of the leading places in filling the budget belongs to personal income tax. Among the entire set of taxes and fees established in Ukraine, one of the leading

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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 h

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Raicevic, Bozidar, Brankica Gagic, and Danijel Pantic. "System and tax policy and population policy." Stanovnistvo 36, no. 1-2 (1998): 81–104. http://dx.doi.org/10.2298/stnv9802081r.

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System and tax policy may be used for numerous purposes. That is, especially, the case with contemporary tax systems which are, among other features, based at the synthetic (global) taxation of the economic capacity of the natural persons. Besides the basic, fiscal, many other goals, may be reached through the taxation, including those which fall in the scope of the population policy. In this paper, modern tendencies have been analysed in achieving the goals of the population policy, which provide solutions in respect of the following tax instruments: personal income tax, corporate income tax,

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

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

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Solomka, Yana. "Taxation of income of individuals: foreign practice." University Economic Bulletin, no. 46 (September 1, 2020): 153–60. http://dx.doi.org/10.31470/2306-546x-2020-46-153-160.

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Relevance of research topic. At present, many of the problems that foreign countries have to solve in connection with transformation processes and affecting the financial stability of their economies are similar in nature to the problems that exist in Ukraine. Therefore, the study of foreign practice of taxation of personal income is extremely relevant. Formulation of the problem. The system of taxation of personal income in each country is a significant regulator of the relationship between the state and citizens - taxpayers. On the one hand, it provides the financial base of the state, and o

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Усмонова and M. Usmonova. "Declaration Form of Personal Income Taxation in Uzbekistan: Problems and Solutions." Economics 3, no. 5 (2015): 36–39. http://dx.doi.org/10.12737/13591.

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The paper analyzes problems and ways to solve them in the field of personal income taxation, using the declaration method. Also provided are some practical approaches, aimed at improving the system of personal taxation.

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20

AGUZAROVA, Fatima S., and Agunda R. TSIRIKHOVA. "A new stage of personal income taxation in Russia." Economic Analysis: Theory and Practice 23, no. 11 (2024): 2076–85. https://doi.org/10.24891/ea.23.11.2076.

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Subject. The article deals the latest changes in the Russian legislation regarding the taxation of personal income that is planned to be legally effective as of January 1, 2025. Objectives. The article aims to examine historical, theoretical, and practical foundations of personal income taxation to determine the feasibility of introducing a progressive scale. Methods. The study draws on methods of comparison, observation, and scientific abstraction. Results. We established that the indicators of budget revenues from the payment of personal income tax tended to increase both at progressive and

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Barannyk, Liliia, Olena Dobrovolska, Victoriia Taranenko, Tetyana Koriahinа, and Ludmyla Rybalchenko. "Personal income tax as a tool for implementing state social policy." Investment Management and Financial Innovations 18, no. 2 (2021): 287–97. http://dx.doi.org/10.21511/imfi.18(2).2021.23.

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Personal income tax (PIT) is one of the most important taxes in Ukraine due to its economic, social and political role. With its help, one can regulate the investment process, the level of real incomes and maintain stability in society. However, the potential of this tax in Ukraine is not fully used. The purpose of the study is to identify the main problems of PIT and further directions of its implementation as an instrument of social policy. Laffer’s tax theory, on the dependence of economic efficiency of taxation on lower tax rates and the degree of progressiveness of taxes, was taken as a c

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Yumaev, M. M. "An Old song in a New Way: About the Progression in the Personal Income Tax." Finance: Theory and Practice 27, no. 5 (2023): 140–49. http://dx.doi.org/10.26794/2587-5671-2023-27-5-140-149.

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The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the research, being the subject of discussions of Russian and foreign scientists. The purpose of the study is to develop the idea of taxation of income of the population in Russia, taking into account the principle of fair taxation. The theoretical objectives of the study include an analysis of the validity of the method of taxation chosen, as well

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H. P., H. P. "The Theoretical Aspects of the Functioning of the System of Personal Income Taxation." Business Inform 12, no. 515 (2020): 389–94. http://dx.doi.org/10.32983/2222-4459-2020-12-389-394.

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The publication outlines theoretical aspects of the system of personal income taxation and determines that individuals and the tax agent are the paramount actors in certain synergistic relations of the institutional system elements. The state of formation of the revenue part of the Consolidated Budget of Ukraine was researched. Monitoring the formation of the revenue part of the consolidated budget is a set of methods for identifying and assessing the causes and signs that may lead to an increase in the tax culture of personal income tax payers and, at the same time, to increase the revenue pa

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Zhao, Dan. "A New Round of Fiscal and Tax Reform: A Discussion on Implementing Uniform Taxation on Labor Income." Journal of Economics and Public Finance 10, no. 4 (2024): p20. http://dx.doi.org/10.22158/jepf.v10n4p20.

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The "Decision on Further Deepening Comprehensive Reforms and Accelerating the Process of Chinese-style Modernization," which was smoothly reviewed and approved at the government conference, "Improving the personal income tax system that combines comprehensive and categorical taxation... and implementing uniform taxation on labor income." This clarifies the direction of personal income tax reform. Based on an analysis and comparison of tax burdens and tax base data for different tax items of personal income tax from 2018 to 2022, this article finds significant differences in tax burdens between

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Popescu, Madalina Ecaterina, Eva Militaru, Larisa Stanila, Maria Denisa Vasilescu, and Amalia Cristescu. "Flat-Rate versus Progressive Taxation? An Impact Evaluation Study for the Case of Romania." Sustainability 11, no. 22 (2019): 6405. http://dx.doi.org/10.3390/su11226405.

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Taking into consideration the recent debates on adopting a progressive tax system over the flat-rate taxation, our paper aims to investigate the impact of a change in the current Romanian personal income tax policy system from the 10% flat-rate tax system to some alternative progressive taxation scenarios. The methodological approach consisted in using the European Union Survey on Income and Living Conditions (EU-SILC) database to micro-simulate the impact upon poverty and income inequality. Through our ex-ante tax policy analysis we bring empirical evidence of a modest, but positive effect up

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Wołowiec, Tomasz. "Potential and Possible Ways of Harmonizing the Personal Income Taxation Process." Comparative Economic Research. Central and Eastern Europe 21, no. 3 (2018): 109–30. http://dx.doi.org/10.2478/cer-2018-0022.

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Personal income tax (hereinafter referred to as PIT) has a short history, as it appeared in tax systems of EU countries as late as at the end of the 18th century. As a specific universal structure it performs two economic functions: providing financial means for covering some public expenses (fiscal function), leveling inequalities – through its structure – in population incomes (a redistribution function). It also implements social functions of taxation through various tax reliefs and exemptions or the structure of the tax scale. Contemporary personal income tax in European countries has been

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TYURINA, Yulia G., and Kristina A. BANNOVA. "CONCEPTUAL DIRECTIONS OF THE TAXATION THEORIES DEVELOPMENT THROUGH THE REALIZING PRISM INTERESTS OF THE STATE AND TAXPAYERS." Tyumen State University Herald. Social, Economic, and Law Research 7, no. 1 (2021): 188–204. http://dx.doi.org/10.21684/2411-7897-2021-7-1-188-204.

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Nowadays, direct taxation of personal income is used in almost all countries of the world, and to this day there are various changes that shift the share of revenue from these taxes towards increasing the state budget. The significance of the personal income tax in economic policy is also due to the fact that it affects the interests of almost the entire population of the country. A variety of disputes constantly arise around the personal income tax, which can be explained by a wide range of taxpayers in various social strata. The ongoing transformations in the tax area predetermine the constr

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Guerre, Asuncion Arner. "Subcentral Taxation in Spain." International Journal of Economics and Financial Issues 12, no. 4 (2022): 1–12. http://dx.doi.org/10.32479/ijefi.13131.

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The latest reform of the Financing System of the Autonomous Communities of the common regime (AFS) has deepened Spain's fiscal co-responsibility and financial autonomy. In the Personal Income Tax, the income transfer has been accompanied by a growing regulatory capacity, creating a regional personal income tax (RPIT). Subsequently, Autonomous Communities must approve yearly an autonomous rate. Regional governments get the RPIT income by monthly payments on account (POA) based on the budget forecast for the following year on fractional payments and withholdings. Subsequently, there is the corre

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Kiyasov, Sherzod. "THE IMPORTANCE OF SOCIAL ASSEMBLIES OF PERSONAL INCOME TAX SYSTEM IN REDUCING POVERTY." INNOVATIONS IN ECONOMY 4, no. 7 (2021): 33–45. http://dx.doi.org/10.26739/2181-9491-2021-7-4.

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This article discusses one of the most pressing and global issues of human development today -the need to study the problems of poverty reduction, modern features, problems and a system of effective government measures, the State Poverty Reduction Program of the Government of the Republic of Kazakhstan and the Republic of Uzbekistan. A comparative analysis of the implementation of government measures to reduce poverty, the study of the importance of reforms in the system of personal income taxation in addressing the problems of poverty reduction. In this regard, the article aims to ensure the

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Staroverova, Olga V., and Georgy M. Epifanov. "PROSPECTS FOR THE INTRODUCTION OF A PROGRESSIVE SCALE OF TAXATION OF PERSONAL INCOME IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/4, no. 138 (2023): 160–66. http://dx.doi.org/10.36871/ek.up.p.r.2023.06.04.016.

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The article is devoted to the prospects of introducing a progressive scale of taxation of personal income in Russia. Methods of income taxation were considered; their comparative analysis was carried out. For the study, the method of comparative analysis was used, a mathematical model was compiled. The optimality of the progressive scale of taxation and the need to introduce its elements into the tax system of Russia are substantiated. Based on the analysis of these proposals and changes, the prospects for the further introduction of elements of progressive taxation into the tax system of Russ

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

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

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Wołowiec, Tomasz. "DIRECTIONS, SENSE AND PURPOSE OF PERSONAL INCOME TAXATION HARMONIZATION PROCESS ACROSS EUROPEAN UNION MEMBER STATES." International Journal of New Economics and Social Sciences 7, no. 1 (2018): 28–33. http://dx.doi.org/10.5604/01.3001.0012.2549.

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The current taxation of personal incomes is a very complex phenomenon which should be analysed not only from the legal point of view, but also taking into account its social, cultural, economic, political and system aspects. We cannot isolate the economic sphere from the tax sphere, as income taxes directly affect the taxpayers function as well as their purchasing power; moreover, they determine labour costs for entrepreneurs and thus significantly influence the GDP growth rate. The issues of harmonizing taxation of incomes obtained by individuals who do not act as economic operators are pract

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LEPESHKINA, E. A. "PROGRESSIVE INCOME TAXATION: FOREIGN EXPERIENCE AND OPPORTUNITIES FOR FURTHER DEVELOPMENT IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 54–58. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.010.

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The relevance of the research topic is due to the fact that in 2021 there was an important change in wages-the introduction of a progressive personal income tax rate. This system of income taxation is just be-ginning to be implemented and, of course, will be subject to further changes. The state has an important task to carry out this process consistently, taking into account the peculiarities of the country and relying on the successful experience of developed countries. The article reveals the concepts of progressive and propor-tional taxation, considers the views of supporters of these type

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Artemov, N. M., and К. A. Ponomareva. "Elements of progressive personal income taxation in the context of the principle of forward and backward links." Law Enforcement Review 5, no. 1 (2021): 68–79. http://dx.doi.org/10.52468/2542-1514.2021.5(1).68-79.

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The idea of progressive tax scale in Russia received a fundamentally new development in 2020. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that could be received in specific economic conditions. Second, income tax allows to maximize the implementation of the basic principles of taxation – universality and uniformity. In recent decades, national regimes of personal income taxation regimes have been actively

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Расулова, З. Д. "Promising areas of property deduction for personal income tax." Экономика и предпринимательство, no. 5(142) (August 21, 2022): 278–81. http://dx.doi.org/10.34925/eip.2022.142.5.052.

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Одной из важнейших проблем в области налогообложения доходов физических лиц является вопрос наиболее полной реализации принципа справедливого налогообложения. В этих условиях особую актуальность приобретают вопросы совершенствования действующей системы налоговых вычетов по НДФЛ для усиления социальной справедливости в обществе. Действующий механизм предоставления вычета на приобретение жилой недвижимости не обеспечивает полной реализации его социальной и стимулирующей роли. Введение благоприятных механизмов в отношении размера имущественных налоговых вычетов в связи с приобретением жилой недви

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Roshchupkina, V. V., and M. V. Roshchupkin. "Progressive scale of personal income taxation: Russia and the countries of the world." Вестник Северо-Кавказского федерального университета, no. 6 (105) (2024): 188–93. https://doi.org/10.37493/2307-907x.2024.6.19.

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Introduction. A decent life is material security according to the standards of a developed society, the potential for possessing and using the material benefits of modern civilization. The concept of social justice is a revolutionary concept that gives meaning and sense to life and makes the rule of law dynamic. When the society seeks to solve the problem of socio-economic inequality with its legislation, it seeks to achieve economic justice without any violent conflicts. One of the attempts to achieve economic justice is the progressive taxation system, in which the percentage of tax increase

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Kluzek, Marta. "Obszary nieobjęte działaniami uszczelniającymi system podatkowy w Polsce w latach 2015–2019 w zakresie opodatkowania dochodów osób fizycznych – konsekwencje budżetowe, społeczne i gospodarcze." Studia BAS 4, no. 64 (2020): 121–36. http://dx.doi.org/10.31268/studiabas.2020.33.

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The aim of the article is to review and evaluate selected solutions in the area of personal income tax in terms of their impact on the tax and political gap. The solutions affecting the labour market, taxation of rent and income from real estate transactions were analysed. The author claims that taxation rules for individual sources of income in Poland are not conducive to building tax justice and contribute to deepening the tax gap understood as the sum of the political gap and non-compliance with fiscal rules of taxation by taxpayers.

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Pоstoronko, Yevhen V. "Features of Taxation of Income Received from Performing an Independent Professional Activity in the War Period." Problems of legality 160 (2023) (March 30, 2023): 135–51. https://doi.org/10.21564/2414-990X.160.274226.

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The article analyzes the changes in income taxation of self-employed persons due to the introduction of martial law. A comparison of the transformation in taxation of two types of self-employed persons, namely: individual entrepreneurs (who are on a simplified taxation system) and persons who conduct independent professional activities. The purpose of this article is to consider and analyze the features of taxation of income from independent professional activities during the wartime period. It has been established that the legislation provides for changes in the norms regarding terms, tax con

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

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

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J. A., Demehin,. "Nigerian Tax System and Economic Development." Asian Journal of Economics, Business and Accounting 24, no. 9 (2024): 120–34. http://dx.doi.org/10.9734/ajeba/2024/v24i91481.

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Efficient taxation system is a necessity for economic growth and development of a country. While taxes such as personal income and sales taxes can have direct negative effect on the welfare of the people by reducing disposable income while it can increase revenue for the government. This study examined how revenue from taxation, namely, company income tax less (CINT), customs and excise duties (CUED), education tax (EDUT) personal income tax, PITX, (apart from PAYE), petroleum profit tax (PPT) and value added taxes (VATR) affect the country’s economic development from 1995 to 2023. Economic de

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SHVABII, Kostiantyn, and Oleksandr CHYRVA. "IDENTIFYING BEHAVIORAL RESPONSE TO TAX CHANGE OF LABOR INCOME IN UKRAINE." WORLD OF FINANCE, no. 4(77) (2024): 22–40. http://dx.doi.org/10.35774/sf2023.04.022.

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Introduction. The National Revenue Strategy states that one of the directions for the further development of the national taxation system is the restoration of the progressive rates’ scale of personal income tax. Such a proposal looks appropriate and corresponds to the trends in the development of the labor market, the system of income generation in the national economy, and the demands of society. At the same time, the opportunistic reaction of taxpayers to the introduction of additional (increased) tax rates may lead to further evasion of labor income from taxation and, accordingly, an incre

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Titarchuk, Mykhailo I. "Tax Revenues in the System of Formation of Budget Revenues." Business Inform 10, no. 561 (2024): 412–19. https://doi.org/10.32983/2222-4459-2024-10-412-419.

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The article’s aim is determining the peculiarities of the formation of budget revenues at the expense of tax revenues, substantiating the provisions on increasing the fiscal significance of basic taxes. The article shows the dynamics of the proportion of tax revenues in the total volume of consolidated budget revenues for the period 2014–2023. The main transformations of the structure of budget revenues, which is due to ongoing military actions, have been identified. Changes in the taxation of household incomes are characterized, a comparison of domestic practice with the USA and Great Britain

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Raicevic, Bozidar, Brankica Gagic, and Danijel Pantic. "System and policy of public revenues in Serbia in the function of demographic policy: Possibilities and ranges - review." Stanovnistvo 38, no. 1-4 (2000): 93–117. http://dx.doi.org/10.2298/stnv0004093r.

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In this paper, possibilities of application of the system and policy of public revenues in Serbia have been analyzed. The basic finding is that these possibilities are fairly modest. Already for several years, modern system of direct taxation of personal income and property, corporate income, as well as, partly reformed system of sales tax has been in use, in Serbia. Significant opportunities for achievement of goals of the demographic policy exist in the proper implementation of the personal income tax, which has not been the case in practice. Potential solutions in the domain of the corporat

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von Schiller, Armin. "Party System Institutionalization and Reliance on Personal Income Taxation in Developing Countries." Journal of International Development 30, no. 2 (2018): 274–301. http://dx.doi.org/10.1002/jid.3347.

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Vorhach, Olena. "Personal income taxation in the human capital development incentive." Economy of Industry 4, no. 96 (2021): 56–80. http://dx.doi.org/10.15407/econindustry2021.04.056.

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The article substantiates the opportunities for stimulating the human capital development through personal income taxation in Ukraine. The need for constant investments in the human capital for improvement of its quality has been substantiated by conceptual provisions of the human capital theory and empiric researches of its influence on economic growth. The completed analysis of theoretical concepts and practical use of income taxes worldwide allows substantiating the fact that concept of a flat income taxation can be successfully used to promote the human capital development. However, the an

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Сарапкина, Nikol' Sarapkina, Азеева, and Dar'ya Azeeva. "Improving the system of administration of the tax on personal income in the Russian Federation." Clusters. Research and Development 3, no. 1 (2017): 14–19. http://dx.doi.org/10.12737/article_58ebdcae6728e2.21857666.

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Tax on income of physical persons (hereinafter - PIT) as the most affecting the material well-being of citizens have repeatedly been subjected to drastic methodological changes, having been proportional, differentiated, with simple and complex progression rate. All changes emphasize the need to find a balance interests of the state and citizens in the income taxation.

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Domonkos, Stefan. "Who Wants a Progressive Income Tax?" East European Politics and Societies: and Cultures 30, no. 2 (2015): 423–48. http://dx.doi.org/10.1177/0888325415602055.

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Using multi-level modeling, this study investigates the determinants of public opinion on personal income taxation (PIT) in Central and Eastern European countries. The analysis finds that socio-economic and demographic variables, such as household income, occupational social class, and age, are important in determining PIT preferences. However, beliefs about fairness and perceptions of corruption also play a significant role. Support for progressive taxation decreases with the acceptance of income differences as a reward for talent and effort. Also, distrust of the legal system and a convictio

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Martins, António. "Personal Income Taxation in Portugal: Moving towards Tax Neutrality between Capital Gains and Dividends." Intertax 40, Issue 4 (2012): 285–89. http://dx.doi.org/10.54648/taxi2012033.

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This article shows how the Portuguese tax reform of 1988 set up a non-neutral system for the taxation of dividends and capital gains. Capital gains had a much more generous treatment. The consequences of this lack of neutrality were immediately felt in two areas, with share buy-backs and the changing of legal status of firms coming to the forefront of individual tax planning. The system then enacted discriminated between holding periods for the same equity holders and also between gains realized by the sale of different types of equity instruments. In 2010, faced with a desperate public financ

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Xu, Yan, and Zizheng Zhao. "International Tax Planning: China's New Regime for Taxing Expatriate Income: Tightening the Screws or Vintage Wine in a New Bottle?" Canadian Tax Journal/Revue fiscale canadienne 69, no. 3 (2021): 953–79. http://dx.doi.org/10.32721/ctj.2021.69.3.itp.

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Expatriates have been fundamental to China's economic growth, contributing to the country's socioeconomic development and modernization. The second-largest group of expatriates in China are North Americans. Personal income taxation concessions for expatriate workers have been an important instrument to attract and retain skilled foreign labour since China opened its doors to foreign investment and an income tax was adopted four decades ago. A recent overhaul of the law on individual income tax introduced a number of changes to expatriate income taxation, including the winding back of some pref

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Dub, Andriy R., and Roman Ya Hrytsay. "Prospects for the transformation of the tax system of Ukraine and its potential impact on local budget revenues." Socio-Economic Problems of the Modern Period of Ukraine, no. 6(164) (2023): 3–9. http://dx.doi.org/10.36818/2071-4653-2023-6-1.

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The article reveals the prospects for the transformation of the tax system in an unstable environment and their potential impact on the tax revenues of local budgets. The options for tax reform in Ukraine in terms of personal income tax on wages and its possible impact on tax revenues of territorial communities during the war and after its end are assessed. These include the “10-10-10” tax reform (provides for a reduction in the personal income tax rate); “total” taxation (provides for personal income taxation of all citizens of working age regardless of the amount and source of their income);

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