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

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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3

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

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ZEE, HOWELL H., and FARHAN HAMEED. "Reforming China's Personal Income Tax." Chinese Economy 39, no. 2 (2006): 40–56. http://dx.doi.org/10.2753/ces1097-1475390204.

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В. О. Рядінська. "Features personal income tax interest." Problems of legality, no. 124 (March 2, 2013): 133–40. http://dx.doi.org/10.21564/2414-990x.124.52502.

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This article analyzes the international experience and national laws personal income tax on interest. The elements of its legal framework provided by the own assessment introduction in Ukraine of tax on income from interest.

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Selyukov, Mikhail V. "Personal income tax: development prospects." Siberian Financial School, no. 4 (February 20, 2023): 39–44. http://dx.doi.org/10.34020/1993-4386-2022-4-39-44.

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The article is devoted to personal income tax. During the analysis of scientific publications, the practice of income taxation in foreign countries, the approaches to the establishment of differentiated tax rates depending on the income received are revealed. The author's vision on the application of tax incentives for individuals is presented, and measures to improve the taxation of personal income are proposed.

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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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Ginting, Wajib. "Pengaruh Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi." Majalah Bisnis Dan IPTEK 11, no. 1 (2018): 1–11. https://doi.org/10.5281/zenodo.2552925.

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The goal of this study is finding the implementation of Personal Income Tax Collection activities at the Primary Tax Service Office in Bandung, to find out the Individual Taxpayer Compliance and find out how much the Personal Income Tax Collection Effect on Individual Taxpayer Compliance. The method used in the study at one of the Primary Tax Service Offices in Bandung is descriptive analysis method. The data collecting techniques are interviews, questionnaires and library research. The sampling technique with non-probability sampling is saturated sample, where all members of the population ar

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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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18

Gbakoro, Neka-Oloo Serekara, Fyneface Nmecha Akani, and Gabriel Nkwazema Ogbonna. "Tax Compliance Expenditure and Personal Income Tax Generation in Nigeria." GPH-International Journal of Business Management 06, no. 11 (2023): 164–85. https://doi.org/10.5281/zenodo.10361226.

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<strong>The study evaluated the implication of tax compliance expenditure on personal income tax in Nigeria from 1981 to 2021. The study employed taxpayer education, law enforcement, technology adoption, taxpayer service, and legal support as proxies for tax compliance expenditures. Secondary data were collected from the Central Bank of Nigeria Statistical Bulletin and the Federal Inland Revenue Service annual report. The analytical techniques used include stationarity, Johansen's co-integration, error correction estimations, and Granger causality tests. The study observed that taxpayer educat

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Ierkwagh, Kwaghkehe. "Emerging Legal Issues in the Taxation of Personal Incomes in Nigeria." ABUAD Law Journal 7, no. 1 (2019): 153–72. http://dx.doi.org/10.53982/alj.2019.0701.07-j.

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The legal framework for personal income taxation in Nigeria is the Personal Income Tax Act, 2004 (as amended in 2011). However, the taxation of personal incomes in Nigeria as provided under the Personal Income Tax Act presents a lot of practical and conceptual legal issues ranging from the legal implications and justifications for the exemption of certain personal incomes from tax liability under the Act, the tax rates, and the issue as to whether the taxation of dividends constitute double taxation. Through the doctrinal research method, this paper has established that apart from equity consi

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20

Sinelnikov-Murylev, S., S. Batkibekov, P. Kadochnikov, and D. Nekipelov. "Assesment of the Results of Personal Income Tax Reform in Russia." Voprosy Ekonomiki, no. 6 (June 20, 2003): 61–77. http://dx.doi.org/10.32609/0042-8736-2003-6-61-77.

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The paper contains results of the analysis of personal income tax reform in Russia in 2000, including the influence of the reform on tax base, tax revenues and progressivity of income taxation. On the basis of the theoretical model the authors formulate two main hypotheses, concerning the influence of major factors on personal income tax revenues and tax base. The first hypothesis implies that the decrease in marginal income tax rate caused the decrease in personal income tax evasion, increase in tax revenues and tax base. The second hypothesis is that the decrease in tax evasion, especially a

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21

Zhang, Xuan, and Ximing Yue. "A Study on the Income Redistribution Effect of China’s 2018 Personal Income Tax Reform." China Finance and Economic Review 11, no. 1 (2022): 70–88. https://doi.org/10.1515/cfer-2022-0004.

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Abstract Personal income tax is an important redistribution tool, its redistribution effect has been concerned by all walks of life. Using CHIP2018, this paper calculates and analyzes the income redistribution effect of the personal income tax reform plan in 2018, and finds that: The comprehensive taxation can raise the average tax rate, progressivity and redistribution effect of personal income tax; The rise of the standard of basic deduction, six special additional deductions, and the change of tax rate structure raise the progressiveness of personal income tax, but reduce the average tax ra

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LOHVINOVSKA, Svitlana, and Tetiana KYRIAZOVA. "Influence of personal income tax on budget income formation of Ukraine." Economics. Finances. Law 12/2023, no. - (2023): 44–47. http://dx.doi.org/10.37634/efp.2023.12.9.

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The paper defines the characteristics of population income taxation as the main component of tax revenues of the budget. The impact and fiscal significance of the personal income tax in the structure of tax revenues of the budgets of Ukraine is substantiated. When writing the paper, the method of comparison, synthesis, analysis, tabular and graphical presentation of research results was used, analyzing the dynamics of personal income tax receipts for 2018-2022. The necessity of today's realities regarding the creation of conditions in the tax system for the development of the country's economy

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Лазутина, Дарья, and Татьяна Ляпина. "Enhancing tax administration of the personal income tax." Известия Иркутской государственной экономической академии 25, no. 4 (2015): 645–50. http://dx.doi.org/10.17150/1993-3541.2015.25(4).645-650.

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SOKOLOVSKA, Alla, and Larysa RAINOVA. "Scenarios of personal income tax reform in the context of reducing income inequality in Ukraine." Fìnansi Ukraïni 2023, no. 4 (2023): 7–35. http://dx.doi.org/10.33763/finukr2023.04.007.

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Introduction. The aggravation of the problem of inequality and poverty in the conditions of Russia’s full-scale war against Ukraine determines giving priority to its mitigation in the period of post-war reconstruction. At the same time, ensuring the reduction of income inequality in the period after the termination or abolition of martial law is expected to be achieved by using the redistributive role of taxes, primarily personal income tax. Problem Statement. Although a progressive income tax is considered to be one of the main tools for reducing inequality, a proportional personal income tax

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Cornia, Gary C., R. Bruce Johnson, and Ray D. Nelson. "Personal Income Tax Revenue Growth and Volatility." Public Finance Review 45, no. 4 (2016): 458–83. http://dx.doi.org/10.1177/1091142116668255.

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In order to reduce the volatility of the personal income tax in Utah, review and reform efforts recommended a simple flat tax that disallowed all deductions or exemptions. Among the reasons for the recommended flat tax was the argument that it would result in a more stable year-over-year tax revenue stream. This was especially important for education financing. The tax system that was finally adopted retained exemptions and deductions through a tax credit. Using a series of simulations based on twenty-one years of tax returns, we establish that by retaining exemptions and deductions, tax refor

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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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Hutagaol, Layon Hocben, Iren Meita, Avincennia Vindy Fitriana, and Nelly Nur Fitriani. "Personal Income Tax Calculation and Reporting Training." JUDIMAS 2, no. 1 (2021): 74. http://dx.doi.org/10.30700/jm.v2i1.1172.

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One of the government's ways, in this case the Director General of Taxes, in optimizing tax revenues is to conduct a tax awareness inclusion program. Tax inclusion to provide an understanding that an important element of the foundation of Republic of Indonesia. Tax inclusion starts from universities, to increase tax awareness of students, teachers, and lecturers. As with the government's intention to optimize taxes and provide tax inclusion, the Bina Insani University campus through Community Service wants to provide training on calculating individual income taxes to students, so that in the f

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

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Ajogwu, Idachaba Martins. "Personal Income Tax in Nigerian Fiscal Federalism: Matters Arising." American Journal of Society and Law 1, no. 1 (2022): 9–16. http://dx.doi.org/10.54536/ajsl.v1i1.618.

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Fiscal federalism is a by-product of federalism. Federalism is a political concept in which power to govern is shared between national and sub-national Governments creating what is often called a federation. Federalism is a political concept in which the power to govern is shared between Federal, States and Local Governments, creating what is often called a federation. Fiscal federalism is characterized by fiscal relations between central and lower levels of Government. The progression in taxation in Nigeria is from personal income tax to taxation on other sources such as petroleum, companies

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Aksenova, Anastasia A. "DIGITALIZATION OF PERSONAL INCOME TAX ADMINISTRATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/11, no. 157 (2025): 126–30. https://doi.org/10.36871/ek.up.p.r.2025.04.11.018.

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Digitalization of personal income tax administration is a crucial aspect of modernizing fiscal systems in line with the development of the digital economy. This article explores the integration of digital technologies into personal income tax management processes, analyzing the benefits and challenges associated with automating tax processes. Special emphasis is placed on enhancing transparency and efficiency in interactions between taxpayers and tax authorities, while also identifying risks to taxpayers due to their lack of obligation to independently report their income and expenses. Additio

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Tala, Lavisa. "Economic Growth Effects of Fiscal Policy in South Africa: Empirical Evidence from Personal Income Tax." International Journal of Economics and Financial Issues 14, no. 3 (2024): 1–11. http://dx.doi.org/10.32479/ijefi.15795.

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This study determined economic growth effects of fiscal policy in South Africa. Particular attention was paid to effects of personal income tax on economic growth for the period 1993Q3 -2022Q4. The influence of personal income tax on economic growth was analysed using non-linear autoregressive distributed lag (NARDL) bounds test for cointegration. Estimated results indicated rise in personal income tax is growth-friendly in the short-run. While, in the long –run growth is affected by both positive and negative shocks in personal income tax. Positive personal income tax changes are detrimental

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Berlizev, R. N. "Prospective Directions of Personal Income Changes in the Context of Changing Legislation in the Russian Federation." Economics and Management 26, no. 6 (2020): 649–55. http://dx.doi.org/10.35854/1998-1627-2020-6-649-655.

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The topic of the study is relevant in light of changes in tax legislation pertaining to the current personal income tax system. From January 1, 2021, the personal income tax rate will change from 13 to 15 percent for incomes exceeding 5 million rubles (applies only to the amount over 5 million), which is basically the first step in the transition from a flat personal income tax rate to a progressive one.Aim. The presented study proposes and substantiates by calculation a new approach to calculating personal income tax based on a progressive rate.Materials and methods. This study uses generaliz

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iJEGE, J. I., Adabenege Yahaya Onipe, and Olumide Mustapha Lateef. "Tax Morale and Personal Income Tax Compliance Behaviour in Kurmin-Mashi, Kaduna." Journal of Accounting and Management 1, no. 1 (2022): 113–27. https://doi.org/10.5281/zenodo.7018268.

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This study addresses the issue of tax compliance behaviour in Kurmin-Mashi Area of Kaduna. The compliance behaviour has been very low which has in turn adversely affected the revenue of the state. This study examines the effect of tax morale on personal income tax compliance behaviour in Kurmin-Mashi Area of Kaduna. The population consists of 144 self-employed businesses that registered with the Kaduna State Internal Revenue Service and resides in Kurmin-Mashi Area of Kaduna. Yamane (1964) formula was used for sample size determination. Data were collected through questionnaire while descripti

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FEDOTOV, Dmitrii Yu. "Approaches to reducing social inequality in Russia through the Personal Income Tax reform." Finance and Credit 30, no. 11 (2024): 2423–49. https://doi.org/10.24891/fc.30.11.2423.

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Subject. The article investigates approaches to reducing social inequality in Russia through personal income tax reform. Objectives. The purpose is to develop a progressive model of individual income taxation in Russia, enabling to redistribute the tax burden from the low-income to high-income population, to assess possible consequences of introducing a progressive personal income tax rate scale proposed by the Ministry of Finance of the Russian Federation. Methods. The study rests on methods of statistical dynamic analysis, induction, deduction, scientific generalization, analogy, classificat

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Pitelin, Anatoliy K. "Applied Aspects of Progressive Taxation of Personal Income." Economics of Contemporary Russia, no. 1 (April 1, 2023): 63–72. http://dx.doi.org/10.33293/1609-1442-2023-1(100)-63-72.

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In 2018 and 2019, the author published a number of articles on progressive taxation of personal income. The concept of fair taxation, formulated using the utility function, was introduced and put into mathematical form, illustrative examples of such taxation were built. In this article, this topic is updated, but with an emphasis on the possible practical use of the results obtained. All calculations were carried out on the basis of a detailed distribution of taxable income by groups of taxpayers, built on the reporting data of 2020. This made it possible to compare the results obtained with t

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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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Mitroshin, I. V. "Regional differentiation of the tax burden on personal income in Canada." Vestnik Universiteta, no. 3 (May 10, 2024): 102–11. http://dx.doi.org/10.26425/1816-4277-2024-3-102-111.

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The income of citizens reflects the degree of economic development of the country, and in the regional aspect – the degree of economic development of each region. Canada is very similar to Russia in its geographical location, nature and climate, so the standard of living of the population in this country is of interest. One of its indicators is the income of citizens. The state’s approach to personal income taxation reflects the general socio-economic policy in the country. The study analysed the tax burden on personal income in the provinces of Canada in 2000–2022, determined the dynamics of

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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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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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김의석. "A Review of 2009 Corporate Income Tax and Personal Income Tax Cases." Seoul Tax Law Review 16, no. 2 (2010): 328–60. http://dx.doi.org/10.16974/stlr.2010.16.2.009.

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Celikkaya, Ali. "Dual income tax: A reform option for personal income tax in Turkey." Business and Economic Horizons 3 (October 14, 2010): 47–57. http://dx.doi.org/10.15208/beh.2010.26.

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Grant-Young, Sean, and Katie Rogers. "Personal Tax Planning: Income-Splitting Update." Canadian Tax Journal/Revue fiscale canadienne 67, no. 1 (2019): 209–34. http://dx.doi.org/10.32721/ctj.2019.67.1.ptp.

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Terry, Chris. "Inflation and the Personal Income Tax." Economic Analysis and Policy 15, no. 2 (1985): 145–63. http://dx.doi.org/10.1016/s0313-5926(85)50018-1.

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Goerke, Laszlo. "Corporate and personal income tax declarations." International Tax and Public Finance 14, no. 3 (2006): 281–92. http://dx.doi.org/10.1007/s10797-006-9001-0.

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Hnydiuk, I. V., L. V. Umanets, and T. V. Goncharenko. "Assessing the Personal Income Tax as a Fiscal Indicator." Business Inform 2, no. 517 (2021): 279–85. http://dx.doi.org/10.32983/2222-4459-2021-2-279-285.

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The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the relevant criteria. The results of the research once again testify to the fact that the most important role of personal income tax consists in regulating the cash (income) of the population and stimulating the use of labor force, as well as in being a significant source of income to the Consolidated Budget of Ukraine. To disclose the topic of t

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Aksenova, Anastasiya A. "PERSONAL INCOME TAX ADMINISTRATION IN MODERN ECONOMIC CONDITIONS AND ITS PROSPECTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/6, no. 147 (2024): 84–88. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.06.013.

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The article is devoted to the changes that will affect the personal income tax in the near future. At the legislative level, they take the initiative to use this tax as an instrument of a fair, socially oriented state policy. On the one hand, the main function of taxes is fiscal, and they should serve as a source of stable financial revenues to the budget system of the Russian Federation, on the other hand, the personal income tax is designed to perform a social function. The experience of introducing a progressive scale of taxation – a 13% tax rate for incomes not exceeding 5 million rubles a

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Muhtarudin, Muhtarudin, Maisa Azizah Asmara, Rikky Wisnu Nugraha, Hamida Hamida, and Rani Ahsani Alfi. "Analysis of Deposit Calculations and Reporting Personal Income Tax Uses E-Form Application on Personal Wp Registered at Kpp Tegalaga." International Journal of Business, Economics, and Social Development 4, no. 2 (2023): 94–99. http://dx.doi.org/10.46336/ijbesd.v4i2.431.

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Personal income tax is a tax imposed on personal tax subjects on income received or earned in one tax year and has been regulated in Law no. 36 of 2008 concerning Income Tax. In this study using a qualitative descriptive method, namely collecting available data, compiling it, studying it, and then conducting further analysis regarding the calculation, deposit and reporting of Personal Income Tax on personal taxpayers registered at The Pratama Bandung Tegalega Tax Service Office. Based on the results of the analysis conducted, it can be concluded that the personal taxpayers registered at the Pr

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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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F., Y. Gbadago. "Personal Tax Relief Schemes: Awareness and Usage among Personal Income Taxpayers within Kumasi Metropolis of Ghana." Asian Journal of Economics, Business and Accounting 3, no. 1 (2017): 1–16. https://doi.org/10.9734/AJEBA/2017/32107.

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To lessen burdens caused by enforcement of tax laws and to ensure equal distribution of tax burdens, good tax systems grant individual personal income taxpayers (PIT) reduction(s) in their taxable income through personal income tax reliefs schemes (PTRS). The Ghanaian tax system is no exception to this. The usage however depends on the taxpayer’s awareness and willingness to adopt. This study therefore sought to ascertain the PTRS awareness and usage level and the factors that influence the PTRS usage in mitigating tax burdens among individual Ghanaian PIT within the Kumasi Metropolis. Also, t

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Totska, Olesia, and Iryna Dmytruk. "INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION." Financial and credit systems: prospects for development 1, no. 8 (2023): 30–39. http://dx.doi.org/10.26565/2786-4995-2023-1-04.

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The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy. Personal income tax is one of the most effective sources of income for Ukrainian budgets. However, the indicators of income from its payment have regional differences. The purpose of the study is to determine the fiscal role of personal income tax in Ukraine at the national and regional levels. Analysis methods were used to study the absolute and relative indicators of income from the personal income tax in

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