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Journal articles on the topic 'Tax on income of physical persons'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Semenova, Galina N. "USING TAX DEDUCTIONS AT CALCULATING PHYSICAL PERSONS INCOME TAX." Bulletin of the Moscow State Regional University (Economics), no. 3 (2017): 54–60. http://dx.doi.org/10.18384/2310-6646-2017-3-54-60.

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ARCHVADZE, JOSEPH. "TAX BURDEN OF EMPLOYED PERSONS." Globalization and Business 4, no. 7 (2019): 79–86. http://dx.doi.org/10.35945/gb.2019.07.010.

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Tax burden demonstrates very precisely the scope of fiscal pressure on business and population by the state. In Georgia physical persons are taxed as by direct taxes (income tax is 20%), as indirect taxes. In the end they have much influence on population’s purchasing power. More than population’s cash income comes from the salaries, accordingly income tax, VAT and excise could be considered as the tax burden of salaries. According to the calculation by this principle, the salary tax burden in Georgia is 39.2 %. In the last 7 years (In comparison with the year 2012) because of the rapid growth

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ARCHVADZE, JOSEPH. "TAX BURDEN OF EMPLOYED PERSONS." Globalization and Business 4, no. 7 (2019): 79–86. http://dx.doi.org/10.35945/gb.2019.07.010.

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Tax burden demonstrates very precisely the scope of fiscal pressure on business and population by the state. In Georgia physical persons are taxed as by direct taxes (income tax is 20%), as indirect taxes. In the end they have much influence on population’s purchasing power. More than population’s cash income comes from the salaries, accordingly income tax, VAT and excise could be considered as the tax burden of salaries. According to the calculation by this principle, the salary tax burden in Georgia is 39.2 %. In the last 7 years (In comparison with the year 2012) because of the rapid growth

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Syrovátka, P. "Effects of changes in the tax environment on the consumer demand for food." Agricultural Economics (Zemědělská ekonomika) 57, No. 7 (2011): 350–55. http://dx.doi.org/10.17221/101/2011-agricecon.

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The article describes in detail and applies the methodological approach to the conditions of the Czech markets; such an approach may be used in quantifying changes in the volume of consumer demand for food if the VAT rate or the physical persons' income tax rate are changed. To define the percentage change in the consumer demand for food caused by changes in the VAT rate or in the physical persons' income tax rate, the differential-logarithmic model of the Marshallian demand function was applied: dQ/Q &times; 100 = &epsilon; &times; [ln(1 + &nu;1) &ndash; ln(1 + &nu;0)]

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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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Kaleta, Ks Paweł. "The Bishop's Right to Parish Taxation." Studia Prawnicze KUL, no. 1 (July 1, 2021): 127–42. http://dx.doi.org/10.31743/sp.10791.

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The diocesan tax is a compulsory cash benefit imposed on the income of both a juridical person and a physical person. There are two types of tax in canon law: ordinary and extraordinary tax. Although the Pontifical Council for Legislative Texts issued the authentic interpretation of c. 1263 and ruled that tax may not be imposed on Mass offerings, some doubts might arise as to the legitimacy of the tax imposed on “other physical persons”. The conciliar Decree Christus Dominius states that priests are to contribute from their clerical income for the needs of the diocese “according to the bishop’

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Florișteanu, Elena, and Dragoş Florişteanu. "Public and Fiscality: Facts and Unknowns." International conference KNOWLEDGE-BASED ORGANIZATION 23, no. 2 (2017): 59–64. http://dx.doi.org/10.1515/kbo-2017-0088.

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Abstract Taxes on physical and juridical persons constitute a permanent source of income for the authorities, income that is used to cover public expenses. As the need for public financial resources is growing permanently, a decrease in the tax levels can cause confusion or even public controversy. However, changes brought in the current fiscal legislation have brought a series of decreases (theoretically substantial) of the fiscal obligations owed by the tax payers. Thus, it is natural to try and identify the potential benefits or consequences of the fiscal relaxation that has occurred. Moreo

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Frolovа, N. B. "Income Taxation in U.S.: Current Trends." Statistics of Ukraine 87, no. 4 (2020): 107–16. http://dx.doi.org/10.31767/su.4(87)2019.04.11.

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Essential components of D. Trump’s tax reform and its impact on the income distribution and economic growth in U.S. are investigated. The analysis covers innovations in the system of income taxation of citizens (tax rate on income of physical persons, change in the composition of itemized and standard deductions from the taxable income, the alternative minimum income tax, limitations on the inheritance tax, and change in the mode of taxation of pass-through income). The essence of the trickle-down economic theory is explicated, with emphasizing its central role in tax policy development

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Karlsson, Johannes, and Thorolfur Matthiasson. "Basic Income—an early Icelandic experiment**." Nordic Tax Journal 2019, no. 1 (2019): 56–62. http://dx.doi.org/10.1515/ntaxj-2019-0004.

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Abstract Old age, illness, and/or physical and/or mental disabilities may limit the ability of an individual to generate enough income to cover basic costs of living. Most developed nations provide financial assistance to persons with limited abilities. In 1974, an Icelandic government passed an act of law providing a tax credit, payable to taxpayers under certain conditions. The tax allowance was applied first to settle the taxes and public levies owed by the taxpayer, with any amount remaining paid out to the individual. This system can be seen as a first, limited attempt at establishing a p

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Mamcarczyk, Mariola, and Paweł Zieniuk. "Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme: Empirical Research." Central European Management Journal 28, no. 4 (2020): 86–106. http://dx.doi.org/10.7206/cemj.2658-0845.36.

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Purpose: This article seeks to assess the scale of using the funds from Poland’s 1% of personal income tax scheme in the funding of public benefit activity conducted by public benefit organizations in the area of promotion of sports and physical culture. Moreover, it attempts to establish the determinants of revenues from this source earned by individual organizations. Design/Methodology/Approach: The article presents the results of own research based on a sample of 100 random public benefit organizations. Research conclusions are formulated based on the literature and legislation review, data

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Lyutova, O. I. "The Obligation to Register with the Tax Authorities in the conditions of Digitalization." Actual Problems of Russian Law 17, no. 9 (2022): 42–48. http://dx.doi.org/10.17803/1994-1471.2022.142.9.042-048.

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The paper deals with topical issues of the development of legal regulation of the obligations for physical and legal entities to register with tax authorities due to the digital transformation of tax administration. It is noted that the main principles of providing services for registration with the tax authority in electronic form include accessibility, information openness, as well as its competitiveness. The paper highlights the need for the development of legislation on taxes and fees and ensuring the possibility for private subjects of tax law to provide services for registration with tax

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YURCHENKO, O., and О. SVYRYDA. "The Role of Pricing in Taxation of Business Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (November 1, 2019): 40–53. http://dx.doi.org/10.31767/nasoa.3.2019.04.

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The problem of pricing is elaborated with respect to setting the tax base for calculating tax obligations (taxes and duties) assessed and paid by business enterprises by the general tax system. The role of the regular market price when calculating the tax base for national taxes (profit tax, value added tax, excise tax and tax on incomes of physical persons) is highlighted. It is shown that valuation of assets (property rights) is the process of estimating their cost on the date of valuation by the established procedure. The valuation can be performed by entities charged with valuation (

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Makarenko, S. M., Y. O. Kaplina, and N. M. Oliinyk. "IMPROVING TAX POLICY AS THE BASIS OF HARMONIZATION OF RELATIONS BETWEEN THE STATE AND BUSINESS ENTITIES." Economic innovations 19, no. 2(64) (2017): 203–8. http://dx.doi.org/10.31520/ei.2017.19.2(64).203-208.

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Methodical approach to the evaluation of socio-economic development of Ukraine and individual administrative units was studied. Analysis of the structure of state budget of Ukraine was made. The effects of legislative changes in the tax laws for businesses and individuals was revealed. It was detected that employees of private business entities have direct interest and desire to return using of �shadow� business activity schemes when there is shown the minimally allowed labour remuneration level and (or) part-time job. After analyzing of the European experience there was proposed to stipulate

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Журавлева, Оксана, and Oksana Zhuravleva. "Legal Principles of Family Taxation." Journal of Russian Law 4, no. 6 (2016): 0. http://dx.doi.org/10.12737/19771.

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The article focuses on the tax legal basis for family policy realization in Russia. The subject of the research is the principles of family taxation, their definition and implementation in the domestic legislation. Russian tax legislation is based on individual taxation of physical persons’ income. Taxation depends on a family’s status only for tax residents of the RF. There are some deviations in the implementation of the principles of equality and fairness in the tax legislation, which deal with the double deduction and in some situations may cause the infringement of taxpayers’ rights. The

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Okun, Michael S. "U.S. Tax Credits to Promote Practical Proactive Preventative Care for Parkinson’s Disease." Journal of Parkinson's Disease 14, no. 2 (2024): 221–26. http://dx.doi.org/10.3233/jpd-240046.

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Persons with Parkinson’s disease (PD) and society at large can profit from a strategic investment into a forward leaning, practical, preventative, and proactive multidisciplinary care policy. The American healthcare system is not easily bent to accommodate this type of care, and thus a tax benefit is an attractive option. An individual federal income tax benefit of $6200 each year for every person residing in the US with a diagnosis of PD, could among other offerings provide monthly access to a licensed clinical social worker and access to mental health services. The implementation of more coo

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Antić, Dinka. "Electronic Taxable Person – The Last Stage of Evolution of Taxpayer’s Personality? // Elektronska oporeziva osoba – posljednja etapa evolucije personalnosti poreskog obveznika?" Годишњак факултета правних наука - АПЕИРОН 9, no. 9 (2019): 176. http://dx.doi.org/10.7251/gfp1909176a.

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A taxpayer is a person who is required by law to pay the tax. Historically, a taxpayer has been a physical entity since the appearance of tax, before the new era, by the end of 19th century, when the appearance of corporations led to the spread of the term of taxpayer to legal entities. The development of modern concepts of taxation resulted in the acceptance of a group of personally connected individuals with the taxpayer of income tax, and later groups of legal entities with a single taxpayer of VAT and income tax. The development of digitization, telecommunications and robotics has recently

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Safonov, Aleksandr, and Yuliya Dolzhenkova. "Dynamics of income of pensioners: analysis, problems and solutions." Population 26, no. 4 (2023): 133–47. http://dx.doi.org/10.19181/population.2023.26.4.12.

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Currently there is an increasing number of older people in Russia, primarily pensioners. It appears that the mentioned trend will proceed for a long period of time. So, the issue of ensuring high living standards for this group of the population is acute. However, the present trends in the work remuneration of persons in pre-retirement age, spread on informal employment, and hence, precarization of labor relations, as well as the challenges in pension and tax legislation result in a complex and contradictory situation in the formation of monetary income of pensioners.The present article is dev

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Neelam Sheth Parikh. "Disability – Is Itself An Ability." Legal Research Development 2, no. II (2017): 04–08. http://dx.doi.org/10.53724/lrd/v2n2.03.

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In India, people are not aware about Right of Disable Person. Such person still thinks that God has made them such to survive in the world and feel depressed by their inability. But, that’s not true at all. God has given him strength that not even normal person can do. To deal with disability and still doing the same work and daily routine as a normal person is great ability given by God tosuch Special Persons. Disability in normal sense any defect either physical or mental. There is some diseased person who is also covered under disability. We often see the recruitment area where special seat

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19

Журавлева, Оксана, and Oksana Zhuravleva. "LEGAL PRINCIPLES OF THE AUSTRIAN TAX SYSTEM’S REGULATION." Journal of Foreign Legislation and Comparative Law 1, no. 6 (2016): 0. http://dx.doi.org/10.12737/17105.

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According to the Concept of the Foreign Policy of the Russian Federation, the establishment of the Eurasian Economic Union is a priority for Russia. It is necessary to take into account the experience of other federal states through the integration model’s creation. Austria is a federal state like the Russian Federation. The analysis of the Austrian experience in tax regulation including the implementation of supranational regulation rules in the national legislation may help to plan successful strategies. The article is focused on the legal basis for taxation in Austria. The subject of the re

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20

Berezovska, S. V. "The essence and elements of the tax on incomes of physical persons from salary in some countries of the world: experience for Ukraine." State and Regions. Series: Law, no. 2 (2019): 50–55. http://dx.doi.org/10.32840/1813-338x-2019-2-9.

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21

SMIRNOVA, E. E. "ASSESSMENT OF TAX RISKS OF PERSONS, PROFESSIONAL INCOME TAXES." Economic Problems and Legal Practice 20, no. 2 (2024): 260–64. http://dx.doi.org/10.33693/2541-8025-2024-20-2-260-264.

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The article analyzes the issues of assessing the tax risks of individuals, Transferred to Professional Income Tax. The features of tax control are considered, in the current economic situation (preventive, Current, Before and after tax audits). The main measures of tax control are highlighted, used to improve its effectiveness, and the implementation of pre-test analysis in the context of identifying tax schemes involving self-employed persons. Suggested options for determining the amount of tax risk. Tax risk matrix developed, which it is advisable to implement in the mobile application «My t

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22

Kuruppuarachchi, Y. D. R., A. R. Ajward, and U. A. Kumara. "Distributional Incidence of Indirect Taxation on Consumer Groups in Sri Lanka: A Descriptive Study." Sri Lankan Journal of Banking and Finance 7, no. 1 (2024): 1–18. http://dx.doi.org/10.4038/sljbf.v7i1.51.

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This study investigates how the indirect tax burden was distributed among households under different aspects. Sri Lanka's tax structure represents more indirect tax and significantly less direct tax income. Direct taxes satisfy the equity principle of taxation, while indirect tax is violated. Direct taxes are imposed according to the ability to pay. Persons who have a higher income will pay a higher rate of income tax, and persons who have less income will pay a lower rate of income tax. Unlike direct taxes, indirect taxes are paid by both rich and poor persons irrespective of their income lev

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Shiva, Chetan. "Factors influencing the income of people with cerebral palsy in India and the tax rate." Multidisciplinary Science Journal 7, no. 5 (2024): 2025247. http://dx.doi.org/10.31893/multiscience.2025247.

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This study will examine the determinants of income among individuals with Cerebral Palsy (CP) in India, as well as the implications for income tax. People with cerebral palsy may have limitations in their economic and social opportunities, which can be impacted by factors such as age, gender, type of cerebral palsy, education level, social status, and family wealth. The researcher suggests that the current income tax system is reducing the earnings of persons with cerebral palsy (CP) and proposes changes to the income tax system in the postmodern period. In essence, persons with CP experience

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Pоstoronko, Yevhen. "Features of Taxation of Income Received from Performing an Independent Professional Activity in the War Period." Problems of legality, no. 160 (March 30, 2023): 135–51. http://dx.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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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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Brychta, Karel. "Evidence on Relative Tax Burden of Taxpayers with Income from Employment in the Czech Republic." Equilibrium 5, no. 2 (2010): 209–20. http://dx.doi.org/10.12775/equil.2010.036.

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This paper presents the results of a comparative analysis of relative tax burden of taxpayers (natural persons) with income from employment in the Czech Republic from 1993 to 2009. Single, childless taxpayers with tax residency in the Czech Republic were chosen to represent this category of taxpayers. The amount of the tax burden was conceived as the sum of natural person income tax and the social and health insurance premiums paid by the taxpayer (employee), constituting in its nature and character a tax equivalent. The amount of these legally imposed payments was set with respect to the stat

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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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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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Bogacki, Sylwester, and Tomasz Wołowiec. "The Development and Types of the Income Tax Construction." Teka Komisji Prawniczej PAN Oddział w Lublinie 14, no. 2 (2022): 39–52. http://dx.doi.org/10.32084/tekapr.2021.14.2-4.

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Two basic types of income taxes have evolved in tax systems: tax cedular, also known as analytical tax, and global tax, also known as synthetic or unitary tax. Taxation of personal income has become and is one of the most important redistribution tools income of the population, allowing for the implementation of the principles of universality, justice (equality) and taxation of the so-called clean income (these three principles are the requirements of modern taxation income from natural persons in EU countries) and stimulating the desired behavior in the sphere of consumption. Therefore, incom

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Клоницкая, А., and A. Klonickaya. "Tax Planning: Optimization of a Taxation Basis on Profi t Tax." Auditor 5, no. 11 (2019): 43–46. http://dx.doi.org/10.12737/article_5dcbee2b287342.72441788.

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This article describes how a state tax authority controls the activities of taxpayer legal persons, and also presents characteristics that distinguish tax optimization from intentional tax evasion. The methods of official optimization of income tax are considered in detail.

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31

Lizee, Ruth Rose. "Inflation, impôts sur le revenu et revenu réel disponible." Articles 50, no. 4 (2009): 533–48. http://dx.doi.org/10.7202/803065ar.

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Abstract The purpose of this text is to examine how federal and Quebec provincial income tax policies have affected real disposable income of taxpayers in the context of the rapid inflation of the last five years. It finds that the net effect of federal fiscal reform since 1970 has been to make the tax structure more progressive. Low-income taxpayers have benefitted from lower tax rates in real terms but real tax rates have risen for those with incomes above approximately $14,000. On the provincial level, on the other hand, there has been virtually no change in the tax structure except for an

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Voroshilo, Viktoria Viktorovna, and Mir Abdul Kaum Djalal. "TAXATION OFSELF-EMPLOYED PERSONS: FEATURES AND PROSPECTS OF IMPLEMENTATION." Scientific Bulletin: finance, banking, investment., no. 2 (51) (2020): 21–28. http://dx.doi.org/10.37279/2312-5330-2020-2-21-28.

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The article discusses the features of taxation of self-employed persons in the Russian Federation in connection with the adoption in 2018 of new legislation that allows individuals who are not registered as individual entrepreneurs to work in the legal field, but who receive income from the sale of goods, services and work. In addition, this type of tax can also be applied by individual entrepreneurs in compliance with all legal norms. It has been studied that the tax on professional income has its own features related to restrictions on application in terms of the volume of annual income rece

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SMIRNOVA, E. E. "TAX RISK ASSESSMENT OF TAX CONTROL PERSONS: REGIONAL ASPECT." Economic Problems and Legal Practice 20, no. 2 (2024): 265–70. http://dx.doi.org/10.33693/2541-8025-2024-20-2-265-270.

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The article analyzes the issues of assessing the tax risks of individuals, tax audits (before and during tax audits). The territorial features of tax control (industry) are considered, Geographical, financial, Innovation and Investment). Key tax schemes identified, Identifying tax risks on individual taxes. The main factors of tax risks in individuals are substantiated, Payments to individuals for certain taxes. Research writing purposes: determining the main tax risks, which arise for taxpayers on separate taxes and to allocate factors of tax risks taking into account regional features. The c

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Andrlík, Břetislav. "Corporation Income Tax and Administrative Costs of the Public Sector." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 1 (2015): 165–73. http://dx.doi.org/10.11118/actaun201563010165.

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This contribution examines the issues of measurement of corporate income tax effectiveness in the circumstances of the Czech Republic, referred to as the tax on income of legal persons. The tax on income of legal persons represents a significant part of the public budget revenue, with the volume of collection of CZK 128,002 million in 2012. The theoretical basis for this contribution is the principle of tax system effectiveness, which is one of the principles characterizing a good tax system and is related to costs inherent in a tax system. The contribution defines two existing types of costs

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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 (2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.

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The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets fro

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Jóźwiak, Edyta. "Tax subsidies for entrepreneurs in case of property tax." Acta Scientiarum Polonorum Administratio Locorum 19, no. 3 (2020): 161–71. http://dx.doi.org/10.31648/aspal.5698.

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In Polish tax law, real estate is subject to taxation. Property tax rates depend not only on the type of property but also on the taxable person. Thus, as far as persons conducting business activity are concerned, real estate in their possession is taxed at a higher rate than that of natural persons. The amount of the tax payable annually may exceed the income of the trader concerned, since it does not depend on the taxable person's financial situation (as is the case with other taxes, e.g. personal income tax). Due to this fact, a catalog of tax reliefs and exemptions, i.e. the so-called tax

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Chuzmanova, S. I., and A. I. Chuzmanov. "THE CONTRIBUTION OF LAND TAX FROM LEGAL ENTITIES TO THE DEVELOPMENT OF THE "GREEN" ECONOMY: THEORY AND PRACTIC." Economics Profession Business, no. 3 (September 12, 2022): 140–50. http://dx.doi.org/10.14258/epb202248.

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The rental resources and property potential of land tax on legal persons is not sufficiently represented in economic literature both from the fiscal position of local budgets and in the regulatory context of local green economy. The contribution of land tax on legal persons remains significant for local budgets. Local budgets land tax on legal persons competentions from the position of local green economy development processes regulation are minimal. The paper goal: researching and definition options and markers of the land tax on legal persons transformation for local green economy deve

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Krajňák, Michal, and Kateřina Krzikallová. "Fiscal Burden of Self-Employed Persons in the Context of Tax Reforms and other Legislative Changes in the Czech Republic." Journal of Tax Reform 11, no. 2 (2025): 381–96. https://doi.org/10.15826/jtr.2025.11.2.207.

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The article deals with the development of the tax and levy burden of self-employed persons in the Czech Republic from 1993 to the present. Payments for income tax and social security contributions are significant costs for entrepreneurs and have an impact on the business environment. The aim of this article is to evaluate the development of the tax and levy burden of self-employed persons in the Czech Republic using regression and correlation analysis methods. While tax reforms are relatively frequent in the area of personal income tax, and it can be concluded that the tax burden is not consta

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Shvets, Alexandra. "Self-employed persons as the actors of tax legal relations: problems of normative legal regulation." Налоги и налогообложение, no. 6 (June 2021): 33–43. http://dx.doi.org/10.7256/2454-065x.2021.6.36978.

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This article examines the normative legal regulation of certain provisions of the legal status of self-employed persons who are the payers of self-employment tax in the Russian Federation. Attention is given to the analysis of such characteristics of the legal structure of this special tax regime as taxpayers, object of taxation and tax rate (in the aspect of social security of the actors of these tax legal relations, alongside other categories of self-employed persons). Assessment is given to the content of Russian legislation considering the legal norms of foreign countries (France, Germany,

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Basnukaev, Musa Sh, Elvira F. Nurdavliatova, and Arina R. Kabisova. "THE ECONOMIC SIGNIFICANCE OF THE PERSONAL INCOME TAX AND WAYS TO IMPROVE IT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3/4, no. 139 (2023): 104–10. http://dx.doi.org/10.36871/ek.up.p.r.2023.03.04.014.

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This article discusses the economic essence of the personal income tax with the identification of the main category of its taxpayers, the tax base and the object of taxation. In addition, much attention is paid to the diversity of income tax interest rates, covering the range from 9 to 35%, with an explanation of each type and group of persons to whom it applies. The article also contains information on the main types of tax deductions.

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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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Munir, Farzana, Muhammad Athar Ishaq, Shees Khalid, and Hina Ali. "Depreciation of Pak Rupee and Its Effects on Tax Collection by FBR." Review of Economics and Development Studies 7, no. 1 (2021): 63–76. http://dx.doi.org/10.47067/reads.v7i1.322.

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This research paper is an attempt to analyze the effect of rupee depreciation on total tax col-lection and on types of tax collection. This study employed ARDL methodology on empirical data of Pakistan for the period of 1990 to 2018 and found that depreciation of Pak rupee negatively affects overall tax collection both in short term and long term. Its effect is particularly detrimental in case of income tax and custom duty. In case of income tax it deteriorates tax collection by reducing real income of persons and businesses and in case of customs it reduces tax collection by making imports co

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Andrlík, Břetislav. "Measurement of Effectiveness of Personal Income Tax in the Tax System of the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 2 (2014): 307–14. http://dx.doi.org/10.11118/actaun201462020307.

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This article deals with the issues of effectiveness of personal income tax in the Czech Republic. The personal income tax in the Czech Republic, referred to as the tax on income of natural persons, represents a significant part of the public budget revenue (23.35% of all tax revenues in 2012). One of the principles of a good tax system is the principle of its effectiveness. The effectiveness of a particular tax is measured by various methods. The theory distinguishes between two types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect) and excessive ta

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Kulikova, Elena Sergeevna, Maya Ivanovna Lvova, and Olga Anatolyevna Rykalina. "New tax system for self-employed persons." JOURNAL OF SOCIAL SCIENCE RESEARCH 14 (February 28, 2019): 3073–80. http://dx.doi.org/10.24297/jssr.v14i0.8155.

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This article focuses on the problem of identification, determination and management the results of the activities of self-employed citizens. People become self-employed either intentionally because they leave work and improve the welfare on their own or because of the lack of money, low wages, and constant price increase. This is just a little list of reasons why people are seeking secondary earnings. The decision to legalize self-employment and on income tax registration of them had become necessary because the government of the Russian Federation intended to include self-employment in the le

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Nyk, Mariusz. "Tax planning for small and medium enterprises (SMEs)." Annals of Marketing Management & Economics 2, no. 1 (2016): 91–98. http://dx.doi.org/10.22630/amme.2016.2.1.8.

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This study points to the essence of appropriate differentiation among tax optimisation, tax savings, tax evasion and tax avoidance. It discusses criteria for choosing taxation forms for entities in the small and medium enterprise sector that do not have a legal personality (in other words, they are run by natural persons and pay personal income tax). It uses a case study based on actual economic data, taking into account applicable tax regulations. The study concludes with recommendations for entrepreneurs facing the dilemma of choosing the form of income taxation that is most appropriate for

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Holly, Anthony, Robert Jao, and Ana Mardiana. "PENDAMPINGAN eSPT PPh 21 SESUAI UU No.7 (2021) PADA CV MAJU MAKMUR BERSAMA." Jurnal Balireso: Jurnal Pengabdian pada Masyarakat 8, no. 2 (2023): 74–82. https://doi.org/10.33096/balireso.v8i2.264.

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CV Maju Makmur Bersama is a profit-oriented firm which holds a culinary Korean food franchisee. The employee of CV Maju Makmur Bersama is 20 persons who get various income. In line with the dynamic of tax, regulation changed over time. Following business conditions, CV Maju Makmur Bersama, as a taxpayer, needs to adjust its tax obligation activity, especially ini Income tax Article 21deduction. Law Number 7 of 2021, known as the Law of Harmonization of Tax Regulation, has changed some tax regulations, especially in Income Tax Article 21 in the progressive tax rate bracket stated in Income Tax

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Sejdini, Imelda. "Personal Income Tax Law Changes and the Impact on Family Budget in Albania." Review of European and Comparative Law 50, no. 3 (2022): 129–44. http://dx.doi.org/10.31743/recl.13667.

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Personal income tax is a tax on wages or salaries and other income a person earns during a calendar year. It is calculated on the income of all resident individuals and each government imposes personal income tax on earnings according to its fiscal package. The taxable incomes has been on focus of the latest fiscal package of Albanian Government approved by the end of December 2019 and starting from January 2020, changes effect a larger category of people. This paper is focused in analyzing the changes of personal income tax law and evaluating the impact on family budget. Considering the effec

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Apresova, N. G. "THE LEGAL STATUS OF SELF-EMPLOYED AS A TAXPAYER." Courier of Kutafin Moscow State Law University (MSAL)), no. 7 (September 16, 2020): 130–37. http://dx.doi.org/10.17803/2311-5998.2020.71.7.130-137.

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The article examines the legal status of self-employed persons as taxpayers in connection with the changes in the Tax code in 2016 and in the Civil code in 2017. The analysis of the legislation regulating taxation of the self-employed in Russia. The characteristic of the self-employed in comparison with individual entrepreneurs is given. The main criteria for classifying persons engaged in any activity as self-employed are described. The author notes the secondary nature of tax relations that are the result of any legal relations and for the occurrence of which it is essential to determine the

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Małecka-Ziembińska, Edyta, and Łukasz Ziębakowski. "POTENTIAL FISCAL AND NON-FISCAL CONSEQUENCES OF INTRODUCING A POLL TAX IN POLAND." Research Papers in Economics and Finance 1, no. 1 (2025): 25–32. https://doi.org/10.18559/ref.2016.1.34.

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The inspiration to take up the issue of the poll tax resulted from the desire to verify the claims made by supporters of the introduction of this tax in Poland in relation to its amount. For this purpose, the simulation of quota rate of this tax, assuming compensation of total income from income tax from natural persons was carried out. In addition, the potential effects of the introduction of this tax in the fiscal and social areas were subjected to analysis. The analysis of simulation of replacing the Personal Income Tax with poll tax brings the conclusion that the poll tax would not gain ac

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Schmidt, Dennis. "Ministerial Tax Issues: On Wingo and a Prayer." ATA Journal of Legal Tax Research 6, no. 1 (2008): 78–93. http://dx.doi.org/10.2308/jltr.2008.6.1.78.

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Special tax provisions apply to individuals who qualify as “ministers.” For example, they are allowed to exclude certain housing allowances from gross income and are exempt from federal tax withholdings. Most ministers are classified as employees, yet courts have also held some of them to be independent contractors. Minister-employees have a dual tax status. They are considered employees for income reporting, fringe benefit, and expense deducting purposes but are treated as self-employed persons for social security purposes. Because of their intricacies and material financial impact, special p

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