Relevant bibliographies by topics / The tax on personal income

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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 'The tax on personal income'

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

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Journal articles on the topic "The tax on personal income"

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Aguzarova, Fatima S., and Agunda R. Tsirikhova. "TAX DEDUCTIONS FOR PERSONAL INCOME TAX." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 8/4, no. 139 (2023): 142–47. http://dx.doi.org/10.36871/ek.up.p.r.2023.08.04.018.

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The subject of the study is the study of tax deductions for personal income tax (personal income tax). It is noted that the federal personal income tax under consideration represents the withdrawal of part of citizens’ income to the budget system of the Russian Federation. The researchers found that the total amount of personal income tax receipts is affected by the amount of tax deductions. It is proposed to tighten administrative measures on personal income tax evasion. This applies primarily to employers who violate the norms of labor legislation. The authors propose to introduce a tax-free
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Su, Yudi. "Tax Evasion in Personal Income Tax." Highlights in Business, Economics and Management 21 (December 12, 2023): 924–28. http://dx.doi.org/10.54097/hbem.v21i.14830.

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Tax evasion is an illegal act of not paying or underpaying tax. With a significant rise in the number of tax evasion cases in recent years, discussions based around this topic has increased overall. Its substantial level of severity not only affects the tax evaders themselves, but also influences the economy as a whole. Although there are many types of taxes that are likely to be evaded, for example corporate income tax, this essay aims to discover several aspects of tax evasion in personal income tax, such as the ways in which people tax evade, including the question of why people tax evade a
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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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MISHCHENKO, Vladimir V., Ol'ga V. ZONOVA, and Oksana B. SHEVELEVA. "Personal income tax scale: Social justice issues." National Interests: Priorities and Security 21, no. 5 (2025): 18–34. https://doi.org/10.24891/ni.21.5.18.

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Subject. This article focuses on personal income tax as the main source of budget revenue. Objectives. The article aims to identify problems associated with the enforcement of personal income tax, and determine possible ways to eliminate them. Methods. For the study, we used empirical methods of cognition and theoretical research methods. Results. The article reveals that personal income tax carries both a fiscal and social burden. It also discusses a new progressive tax scale. Conclusions. Income taxes vary significantly among different social groups. But the number of individuals with maximu
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John Ayoola, Tajudeen, Odunayo Olamide Olaniyi, Peace Ebunoluwa Kolawole, Olateju Dolapo Aregbesola, and Olatunde Wright. "Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria." Public and Municipal Finance 12, no. 1 (2023): 12–21. http://dx.doi.org/10.21511/pmf.12(1).2023.02.

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Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals. This paper aims to examine the moderating role of trust in tax authorities for the relationship between tax administration and personal income tax compliance in Nigeria. The study used a survey design to obtain data through a structured questionnaire administered to randomly selected individual taxpayers from Nigeria; 365 responses were collected. The OLS results revealed that tax
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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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Alekseeva, N. A., N. B. Pimenova, and O. I. Ryzhkova. "REGULATION OF TAX DEDUCTIONS PERSONAL INCOME TAX." Фундаментальные исследования (Fundamental research), no. 1 2025 (2025): 8–13. https://doi.org/10.17513/fr.43757.

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Arykbaev, Ravil Karimovich, Elena Igorevna Kozyrenko, Marina Aleksandrovna Shulimova, and Elena Nicolaevna Derbeneva. "Personal income tax: social aspect." Vestnik of Astrakhan State Technical University. Series: Economics 2022, no. 4 (2022): 19–32. http://dx.doi.org/10.24143/2073-5537-2022-4-19-32.

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In modern conditions that are characterized by financial and economic instability the problem of ensuring the balance of funds coming to budgets of all levels is quite acute. One of the key sources of income of the Russian consolidated budget are the tax payments, among which the personal income tax (PIT) plays an important role. In-come tax in Russia has a fairly long history of formation. Its economic content and implemented functions indicate the high importance of income taxation for the life of society, economic and budgetary systems. There have been studied the current trends in developm
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Shinkareva, O. V. "Progressive Personal Income Tax Rate: innovations 2025." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 10 (October 25, 2024): 22–28. http://dx.doi.org/10.33920/med-17-2410-03.

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The study considers changes made to the Tax Code of the Russian Federation, which significantly change the tax rates on personal income tax. The study examined the specifics of applying progressive tax rates to the income of employees and individuals attracted by medical organizations under civil law contracts — residents of personal income tax. An analysis of innovations in 2025 in this area was carried out — it was noted that there was a significant expansion of the range of tax rates, which led to an increase in the tax burden of highly paid categories of employees. it is emphasized that th
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Iżewska, Monika. "Personal Income Tax and Corporate Income Tax in Reverse Factoring." Studenckie Zeszyty Naukowe 19, no. 31 (2017): 63. http://dx.doi.org/10.17951/szn.2016.19.31.63.

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Dissertations / Theses on the topic "The tax on personal income"

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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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Tan, How Teck. "The personal income tax and the flat and linear tax alternatives /." Title page, contents and introduction only, 1985. http://web4.library.adelaide.edu.au/theses/09EC/09ect1608.pdf.

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

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Mestrado em Finanças<br>A dissertação investiga os determinantes do imposto sobre o rendimento das pessoas singulares (IRS) em Portugal, e de forma a concretizar o estudo recolhemos dados económicos desde Janeiro de 1998 até Dezembro de 2018. O IRS fornece as diretrizes que são fundamentais para os decisores políticos combaterem as diferenças de desigualdade em Portugal. Para tal no presente estudo, usamos seis variáveis explicativas e de controle, tais como, o crescimento do PIB, inflação, consumo privado, desemprego, troika e taxa marginal de imposto, que ajudarão a testar os objetivos do e
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Klemm, Alexander Daniel. "Empirical analyses of corporate and personal income tax reforms." Thesis, University College London (University of London), 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.430040.

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

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This dissertation uses NIDS Wave 4 to simulate past, present and future personal income tax progressivity in South Africa. It is divided into two main sections. The first section investigates changes in progressivity between tax years 1996 and 2017. Using the Kakwani index I find increased progressivity over this time period. However, pre-and post-Gini coefficients show decreased progressivity. The second section uses a static, arithmetic microsimulation model to simulate two policies aimed at increasing progressivity: a negative income tax and increased tax rates for high income earners. The
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McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers." Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.

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This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behav
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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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Ibrahim, Idawati Binti. "Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/312.

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This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behaviour. Overall, e-filing has no significant effect on compliance costs. Further analysis indicates on who benefits from e-filing and who does not. The role of pre-filling system is also discussed.
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Jastrzembski, André. "Einkommensteuerschätzung in Georgien." Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1875/.

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Tax estimation is a fundamental prerequisite for a sustainable fiscal policy. This paper uses the Georgian Household Survey and s simple microsimulation model in order to describe the household incomes in Georgia for the year 2005, their structure and regional distribution within eleven historical regions. Based on a thorough analysis of the existing taxable incomes and following the documentation of the applied model both a tax allowance and three percent raise of the income tax are estimated with respect to tax revenue and distributional effects. The paper comes to the conclusion that the po
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Gupta, Ranjana. "Receipts from personal exertion mere gifts or gross income? : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/735.

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Books on the topic "The tax on personal income"

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Seidel, Karen M. Personal income tax. Oregon State University Extension Service, 1994.

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

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Québec (Province). Ministère des finances., ed. Personal income tax reduction. Gouvernement du Québec, Ministère des finances, 1999.

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Thomas, W. Scott. California personal income tax. Tax Management, 1996.

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Asukwo, Peter E. Nigerian personal income tax. Wusen Press, 1990.

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Canada. Dept. of Finance. Personal income tax: Tax reform 1987. Dept. of Finance, 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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Suyderhoud, Jack P. Personal income taxation. National Education Association, Professional and Organizational Development/Research Division, 1987.

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

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

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Book chapters on the topic "The tax on personal income"

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

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

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

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

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

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Qingwang, GUO, LV Bingyang, and YUE Ximing. "Impact of personal income tax on resident income distribution." In Regulating Effect of Tax on Chinese National Income Distribution. Routledge, 2019. http://dx.doi.org/10.4324/9780429448126-8.

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

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

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Li, Yike. "Earned Income Tax Credit in the US and Its Inspirations for China’s Personal Income Tax Reform." In Applied Economics and Policy Studies. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-5727-7_9.

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

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Conference papers on the topic "The tax on personal income"

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Panich, Supawich, Pratchayapong Yasri, and Chalita Toopsuwan. "Development of Game-Based Learning on Personal Income Tax Literacy and Mathematical Decision Making for Strategic Tax Planning." In 2024 9th International STEM Education Conference (iSTEM-Ed). IEEE, 2024. http://dx.doi.org/10.1109/istem-ed62750.2024.10663196.

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Sudhakaran, Pradeep, Prudhvi Kolamudi, Preetha M, and K. Pragash. "Income Tax Fraud Deduction Using Machine Learning." In 2024 4th International Conference on Advancement in Electronics & Communication Engineering (AECE). IEEE, 2024. https://doi.org/10.1109/aece62803.2024.10911869.

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R, Muthamizhan, and C. Bala Kamatchi. "Income Tax Fraud Detection Using Machine Learning." In 2025 8th International Conference on Trends in Electronics and Informatics (ICOEI). IEEE, 2025. https://doi.org/10.1109/icoei65986.2025.11013192.

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Sproge, Ilze, Natalja Lace, and Aina Joppe. "Tax Benefits of the Income Tax Systems of the Baltic States: Comparison and Assessment." In 16th International Multi-Conference on Complexity, Informatics and Cybernetics. International Institute of Informatics and Cybernetics, 2025. https://doi.org/10.54808/imcic2025.01.216.

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

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

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

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

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Personal income tax (PIT) policy in Latvia has been changed significantly in 2018 with the aim to reduce the tax burden and increase the income of working population by amending progressive tax rates and increasing the non-taxable minimum and minimum wage. Purpose − the aim of this study is to estimate the impact of PIT reform by assessing the effect of implementation of non-taxable minimum, deductions and substantiated spending on the dynamics of income and tax administration efficiency. Research methodology − PIT theoretic and normative concepts have been analyzed; unpublished data on actual
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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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Xiangyu, Wan, and Jia Peng. "Personal income tax design system based on microsimulation technology." In 2010 2nd IEEE International Conference on Information Management and Engineering. IEEE, 2010. http://dx.doi.org/10.1109/icime.2010.5477720.

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Reports on the topic "The tax on personal income"

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

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Ortega Carrillo, Julio, and Roberto Ramos. Parametric estimates of the spanish personal income tax in 2019. Banco de España, 2024. http://dx.doi.org/10.53479/37494.

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This paper provides an update for 2019 on the parametric function estimates of the Spanish personal income tax carried out by García-Miralles, Guner and Ramos (2019), which pertained to 2015 for individual taxpayers and to 2013 for households. Thus, the new estimates summarise personal income tax prior to the pandemic and, in particular, they include the 2015 tax reform in the case of households. These functions are useful for calibrating general equilibrium macroeconomic models to simulate tax reforms and to compute after-tax income in surveys where information is collected solely in gross te
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Balladares, Sofía, and Esteban García-Miralles. Fiscal drag: the heterogeneous impact of inflation on personal income tax revenue. Banco de España, 2024. http://dx.doi.org/10.53479/37393.

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In recent years, personal income tax collection has shown strong dynamism. Part of this increase is due to household income growth, while another part is due to the “fiscal drag” effect, which results in an increase in average effective rates when the parameters that determine the tax (brackets and tax benefits) are not fully updated with inflation. This paper uses a tax microsimulation tool based on tax filers’ administrative data to study the magnitude of the fiscal drag effect, its heterogeneity across the income distribution, its mechanisms and its impact on tax collection and on average e
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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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Goldin, Jacob, Sebastian Koehne, and Nicholas Lawson. Optimal Income Tax Deductions for Mixed Business and Personal Expenditures. National Bureau of Economic Research, 2024. https://doi.org/10.3386/w33270.

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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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Vaillancourt, François. Tax complexity and individual tax compliance costs of the personal income tax in Canada, 1985-2023: a synthesis. CIRANO, 2024. https://doi.org/10.54932/ziyd4645.

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This paper presents evidence on the evolution of both the complexity of the personal income tax system and the compliance costs incurred by personal income tax filers(PIT) in Canada. The complexity is measured using three indicators: ;length of federal income tax code(1971-2018), number of federal PIT expenditures(1981-2014) and length of PIT forms (2000-2015) .All three indicators show an increase in complexity. The compliance costs of the PIT are calculated using survey information gathered from individual canadians on time expanded and amount spent the following year for the 1985, 2007, 201
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Deza Delgado, María Cecilia, H. Xavier Jara, Nicolás Oliva, and Javier Torres. Simulating Personal Income Tax Reforms and Fiscal Gains in the Andean Region. Inter-American Development Bank, 2020. http://dx.doi.org/10.18235/0002493.

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Jouste, Maria, Tina Kaidu Barugahara, Joseph Okello Ayo, Jukka Pirttilä, and Pia Rattenhuber. Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda. UNU-WIDER, 2023. http://dx.doi.org/10.35188/unu-wider/2023/374-1.

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Riedel, Nadine, and Ida Zinke. On the redistributive impact of the personal income tax: Evidence from South Africa. UNU-WIDER, 2025. https://doi.org/10.35188/unu-wider/2025/574-5.

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