Personal Income Tax Research Papers (original) (raw)

En este trabajo se analizan los efectos de la Reforma del Impuesto sobre la renta efectuada en España en 1999 sobre la oferta de trabajo de las unidades familiares. Partiendo de la estimació n de una ecuación de oferta laboral de los... more

En este trabajo se analizan los efectos de la Reforma del Impuesto sobre la renta efectuada en España en 1999 sobre la oferta de trabajo de las unidades familiares. Partiendo de la estimació n de una ecuación de oferta laboral de los matrimonios a partir de los datos del PHOGUE94, se estudian los efectos de la Reforma sobre el bienestar por medio del cálculo de la variación equivalente y compensatoria asociadas a la misma. Los resultados permiten inferir unas ganancias de bienestar que, en el caso de las mujeres, son mayores cuando se encuentran desocupadas a consecuencia del incremento esperado en su participación laboral y aumentan a medida que lo hace la renta; en el caso de los hombres, son mayores cuando están ocupados y los resultados por grupos de renta no son concluyentes.

In reforming South Africa's personal income tax system, the Katz Commission relied heavily on equality and the constitution. It did not, however, explain its understanding of the meaning of equality in general or equality of taxation... more

In reforming South Africa's personal income tax system, the Katz Commission relied heavily on equality and the constitution. It did not, however, explain its understanding of the meaning of equality in general or equality of taxation in particular, being content merely to mechanically remove what it perceived to be discriminatory words in the legislation. The meaning of equality of taxation on the other hand, was thoroughly debated by the classical economists. This article explains the classical economists' meaning of equality of taxation and demonstrates that the classical system of equality and that achieved by implementing the Katz Commission's recommendations are vastly different. In particular lower income groups, single income households and families are considerably worse off. Copyright (c) 2006 The Author. Journal compilation (c) 2006 Economic Society of South Africa.

This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with... more

This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.

Thuế là một khoản nộp bắt buộc mà các thể nhân và pháp nhân có nghĩa vụ phải thực hiện đối với Nhà nước. Trong số các nguồn thu từ thuế thu nhập cá nhân thì thuế thu nhập cá nhân từ chuyển nhượng bất động sản là một trong những nguồn thu... more

Thuế là một khoản nộp bắt buộc mà các thể nhân và pháp nhân có nghĩa vụ phải thực hiện đối với Nhà nước. Trong số các nguồn thu từ thuế thu nhập cá nhân thì thuế thu nhập cá nhân từ chuyển nhượng bất động sản là một trong những nguồn thu lớn cho ngân sách Nhà nước. Ngoài ra, việc thực hiện đánh thuế thu nhập cá nhân đối với thu nhập từ chuyển nhượng bất động sản có vai trò quan trọng: tăng nguồn thu cho ngân sách Nhà nước; đảm bảo công bằng cho thị trường bất động sản; là công cụ hữu hiệu nhằm hạn chế việc đầu cơ vào bất động sản. Vì lẽ đó, Nhà nước đã ban hành các quy phạm pháp luật để điều chỉnh vấn đề trên để làm minh bạch trong kê khai, nộp thuế khi giao dịch bất động sản của cá nhân và doanh nghiệp, giúp cho quá trình thu thuế được đúng, đủ và chính xác. Dầu vậy, trong thực tiễn áp dụng luật cũng không tránh khỏi những vướng mắc và thiếu sót, kẻ hở cho người đầu tư, đầu cơ và người dân có những cách trốn thuế và gian lận tinh vi hơn, gây khó khăn cho việc áp dụng dẫn đến làm thất thoát nguồn thu ngân sách Nhà nước. Vì vậy, người viết đã tìm hiểu và chọn đề tài "Pháp luật về thuế thu nhập cá nhân đối với thu nhập từ chuyển nhượng bất động sản" để nghiên cứu những quy định của pháp luật hiện hành và đề xuất những biện pháp nhằm góp ý kiến cho việc thực thi chính sách thuế thu nhập cá nhân đối với thu nhập từ chuyển nhượng bất động sản được ổn định, tránh thất thoát, góp phần làm phát triển thị trường bất động sản.

The policy of occupational expenses is set as a deduction of income in the calculation of Article 21 Income Tax. This policy has been implemented for nearly a decade since its initial issuance in 2008 through the Minister of Finance... more

The policy of occupational expenses is set as a deduction of income in the calculation of Article 21 Income Tax. This policy has been implemented for nearly a decade since its initial issuance in 2008 through the Minister of Finance Regulation 250/PMK.03/2008. This research aims to analyze the main determinants of occupational expenses while aligning them with current economic development. The qualitative research method is employed in this study by using data collection technique. Study results indicate that the main determining factor is transportation costs paid by permanent employees to travel back and forth from their home to the office, and that the policy regarding maximum limit of occupational expenses needs to be adjusted with a nominal increase when current economic development is taken into consideration.

This study looks at the Nigeria personal income tax administration and the challenges and prospects of assessing the self-employed. The following objectives were outlined in lieu of the research topic: analyze the reasons people avoid... more

This study looks at the Nigeria personal income tax administration and the challenges and prospects of assessing the self-employed. The following objectives were outlined in lieu of the research topic: analyze the reasons people avoid paying taxes; examine the relationship that exists between the tax payers and the tax authorities; analyze various strategies that can be adopted by the government to bring numerous self-employed persons in the society to pay taxes which can impact positively on increased revenue generation and quantity and quality of infrastructure provided by the government.
Data collection was out by distributing questionnaires in the urban area of the study. Purposive sampling method was used in distributing the questionnaire. The study made use of 100 Questionnaires containing 19 relevant questions. Descriptive statistics were used to analyze 96 usable responses.
The study found among other things that increasing tax revenue is a function of effective enforcement strategy which is a pure responsibility of tax administration. Personal income tax that is supposed to be paid by self-employed individuals in Nigeria constitutes a major source of revenue accruable to various state government of the nation. Unfortunately, the correct assessment and collection of taxes from these groups of taxpayers remains a mirage due to myriad of factors. Prominent among these factors is the mode of administration adopted by the revenue authority.
This paper therefore analyzes various strategies that can be adopted by government to bring numerous self-employed persons in the society to pay taxes which can impact positively on increased revenue generation and quantity and quality of infrastructure provided by the government.

Literasi pajak merupakan faktor krusial yang memengaruhi tingkat kepatuhan pajak dalam sistem pemungutan yang menerapkan self-assessment. Masih rendahnya tingkat kepatuhan Wajib Pajak Orang Pribadi (WP OP) di Indonesia salah satunya... more

Literasi pajak merupakan faktor krusial yang memengaruhi tingkat kepatuhan pajak dalam sistem pemungutan yang
menerapkan self-assessment. Masih rendahnya tingkat kepatuhan Wajib Pajak Orang Pribadi (WP OP) di Indonesia salah
satunya diduga karena rendahnya literasi Pajak Penghasilan Orang Pribadi (PPh OP). Tujuan penelitian ini adalah
mengukur tingkat literasi PPh OP di wilayah Jakarta, Bogor, Depok, Tangerang, dan Bekasi (Jabodetabek) serta
mengidentifikasi faktor determinannya. Penelitian dilakukan dengan pendekatan kuantitatif dan teknik pengumpulan data
survei dan wawancara mendalam. Hasil penelitian menunjukkan bahwa tingkat literasi PPh OP di Jabodetabek adalah
sedang. Tingkat literasi sedang ini adalah karena kurangnya ketertarikan WP OP untuk mencari informasi tentang pajak
dan kurang efektifnya sosialisasi pajak yang dilakukan oleh otoritas pajak. Peneliti merekomendasikan optimalisasi
penggunaan sosial media sebagai sarana edukasi pajak untuk masyarakat yang efisien dan efektif. Paradigma bahwa pajak
bersifat tidak kontra prestasi perlu diubah. Pemerintah perlu inovasi agar masyarakat memiliki ketertarikan lebih tinggi dan
merasa bangga apabila berpartisipasi aktif dalam pembangunan melalui pajaknya. Penelitian yang mendalami tentang
taxpayer behavior merupakan penelitian yang menarik bagi penelitian lain agar persoalan klasik kepatuhan WP OP ini
perlahan dapat terpecahkan.

Motivated by recent IRS reform that took place among us the goal of this article is to put forward some notes regarding the institution of partial fiscal residence (update version).

The paper investigates impact of Personal Income Tax, Corporate Income Tax, and Value Added Tax on economic growth in European countries applying progressive taxation. The method used is panel data regression analysis. The data for the... more

The paper investigates impact of Personal Income Tax, Corporate Income Tax, and Value Added Tax on economic growth in European countries applying progressive taxation. The method used is panel data regression analysis. The data for the independent variables (PIT, CIT, VAT) and dependent variable (GDP per capita) spans from 2002 to 2014. Twenty European OECD countries that apply the progressive tax, have been selected for study, amounting to 260 observations. Data on GDP per capita as a dependent variable are obtained from the World Bank database, while independent variables are extracted from the OECD database. Independent variable data are presented in percentage of Gross Domestic Product. After analyzing the data, we found that PIT has a negative impact on economic growth in the countries that apply the progressive tax. While CIT and VAT have a strong positive impact on economic growth in countries applying progressive taxation.

SUMARIO: 1. La economía colaborativa en el sector del alojamiento vacacional. El caso de Airbnb. 2. La obtención de rendimientos por personas físicas a través de la plataforma Airbnb. Tratamiento en el IRPF. 2.1 El anfitrión titular del... more

SUMARIO: 1. La economía colaborativa en el sector del alojamiento vacacional. El caso de Airbnb. 2. La obtención de rendimientos por personas físicas a través de la plataforma Airbnb. Tratamiento en el IRPF. 2.1 El anfitrión titular del bien inmueble. 2.2. El anfitrión subarrendador. 2.3 La figura del “coanfitrión”. 3. Conclusiones. Bibliografía.

The paper provides an evaluation of the redistribution effects stemming from the changes to the personal income tax introduced in the last decade. The analysis confirms that between 1989 and 2001 the net average tax rate increased for all... more

The paper provides an evaluation of the redistribution effects stemming from the changes to the personal income tax introduced in the last decade. The analysis confirms that between 1989 and 2001 the net average tax rate increased for all taxpayers and, above all, for one-earner couples. The reason is twofold: a) the progressivity of the tax makes larger the burden on these households of changes in income brackets and tax rates; b) the absence of dependent relatives does not allow the compensation of higher taxes with increased tax ...

The Japanese tax system applies relatively low marginal tax rates on most economic activities which, in combination with moderate tax elasticities of the bases, indicate that the overall distortion from the tax system (the excess burden)... more

The Japanese tax system applies relatively low marginal tax rates on most economic activities which, in combination with moderate tax elasticities of the bases, indicate that the overall distortion from the tax system (the excess burden) is probably modest compared with other OECD countries. Recent sizeable reductions in statutory marginal tax rates in both the personal and the corporate tax system have strengthened this feature. However, significant loopholes and non-neutralities are in place in key parts of the tax system, leading to potentially substantial efficiency losses once the tax-to-GDP ratio starts rising to accommodate the restoration of public finances as well as the expenditure needs related to the ageing population. There is thus an immediate need to start broadening the tax base in major parts of the system, including reducing the vast allowances and credits in the personal income tax system; incorporating bonuses in the base for social security ... Le systeme fiscal...

The article deals with the state of reporting on personal income tax, including income tax declaration of individuals. It was analyzed the declarations in which individuals represent their income. It was determined the urgency of... more

The article deals with the state of reporting on personal income tax, including income tax declaration of individuals. It was analyzed the declarations in which individuals represent their income. It was determined the urgency of improvement of electronic services and additionally offered to analyze incomes of high net worth individuals. Further improvement of reporting should be aimed at simplification (for example, by eliminating military levy and introducing an increased rate of personal income tax), as well as creating conditions for more effective control through combining income information from different sources. In the context of preparing for the conducting of the personal tax income tax reform, it is necessary to analyze the current situation, which requires the gradual disclosure of generalized and impersonal information for expert evaluation (for example, if necessary, strengthening control over investment income, taxation of foreign incomes, etc.).
У статті розглянуто стан звітності з податку на доходи фізичних осіб, включаючи податкове декларування доходів фізичних осіб. Проаналізовано декларації, в яких фізичні особи відображають свої доходи та доведено низьку ефективність декларування в цілому та електронного декларування зокрема. Визначено нагальність удосконалення електронних сервісів та запропоновано додaтково аналізувати доходи особливо багатих осіб. Подальше удосконалення звітності повинно бути направлено на спрощення (наприклад, через відміну військового збору і запровадження підвищеної ставки ПДФО), а також створення умов для більш ефективного контролю через об'єднання інформації про доходи з різних джерел. У контексті проведення підготовки до здійснення податкової реформи з персонального прибуткового оподаткування, потрібно проаналізувати наявний стан, що вимагає поступового розкриття узагальненої та знеособленої інформації для проведення експертної оцінки (наприклад, при необхідності посилення контролю за інвестиційними доходами, оподаткуванні іноземних доходів тощо).

This paper examines tax policy priorities at the provincial level in an international and national context. Canada needs a change in emphasis in the formulation of tax policy—away from distributional considerations and toward a pro-growth... more

This paper examines tax policy priorities at the provincial level in an international and national context. Canada needs a change in emphasis in the formulation of tax policy—away from distributional considerations and toward a pro-growth tax regime that would lower the disincentives to work, to save, and to invest. With provincial deficits to varying degrees under control, and with the opportunity for provincial income taxation to move toward a "tax-on-income" approach in 2001, Canada's current fiscal, economic, and legislative environment offers a good opportunity to reduce and restructure taxes at the provincial level. Provincial tax policy should focus on a substantial flattening of the marginal rate structure coupled with an increase in the basic personal amount, a change in the tax mix away from income taxation and toward sales or consumption taxation, and a reduction in corporate tax rates. In light of these priorities, this paper evaluates the tax reforms that ...

O imposto de renda da pessoa física sofreu grande simplificação com a Constituição Federal de 1988. Esta Constituição ao mesmo tempo em que determinou que o IRPF seria orientado pelos critérios da universalidade, da generalidade e da... more

O imposto de renda da pessoa física sofreu grande simplificação com a Constituição Federal de 1988. Esta Constituição ao mesmo tempo em que determinou que o IRPF seria orientado pelos critérios da universalidade, da generalidade e da progressividade, visando a aferição da capacidade contributiva, estabeleceu uma série de direitos sociais que deveriam ser instituídos e promovidos pelo Estado (e.g., saúde e educação). Esses direitos devem ser preservados e sua efetivação não representa manifestação de capacidade contributiva. Este estudo, através da leitura e interpretação de trabalhos doutrinários con-cernentes ao imposto sobre a renda, buscará estabelecer em que grau gastos com educação podem ser dedutíveis ou devem ser considerados consumo e, portanto, não dedutíveis da base de cálculo do imposto. Palavras-chave: Imposto de renda da pessoa física; deduções; limites.

This article describes the teacher's willingness to promote tax and the constraints. The often overlooked aspect of tax administration is the immense effort applied to build a partnership with the community to facilitate and improve... more

This article describes the teacher's willingness to promote tax and the constraints. The often overlooked aspect of tax administration is the immense effort applied to build a partnership with the community to facilitate and improve voluntary compliance. Teachers, as one of informal leader in society, is such community. Primary data collected by survey method to high school teachers in Bogor and Jakarta in 2013 and 2015 respectively. This study finds that teachers have high willingness to participate in promote tax. Most of the them will transfer their tax knowledge and skill to their students and society. Furthermore, tax socialization and training can change their perspective of tax positively. However, lack of tax knowledge, both theoretically and practically, are the constraints. Most of them don't do their tax obligation in tax reporting because they never receive any tax withheld evidence. As the recommendation, teacher's empowerment as tax promoter can be one of solutions to develop tax people in Indonesia. Moreover, there should be more tax socialization and training for teachers, in this matter academician from universities can contribute more in such activities. The result of present study contributes to fields concerned with building tax people and improving tax morale. Further research to develop tax promoter concept from informal leader will be prospective for building tax people through community partnership.

The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the taxpayer behavior approach is still rarely applied. The re-emergence of... more

The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the taxpayer behavior approach is still rarely applied. The re-emergence of the issue of tax data publication through Pandora Paper after previously being surprised with the Panama Paper is the right momentum to look back at tax transparency with the naming and shaming instrument. But before that, research is needed on whether the application of this approach is suitable to be applied in Indonesian society with a heterogeneous socio-cultural character. Therefore, the
purpose of this study is to explore the level of social control of the community as initial capital in implementing the public disclosure on tax in an effort to increase tax compliance. A quantitative approach was conducted with the online survey as a data collection technique. As the
result, Indonesian people have strong social control, especially with the existence of social media. The majority of respondents support if the publication of tax data is applied. Public disclosure on tax has a significant role in shaping tax morals.

У статті досліджено сутність оподатковуваного доходу для цілей персонального прибуткового оподаткування та визначено основні фактори регулятивної ефективності персонального прибуткового податку. Здійснено порівняльний аналіз баз... more

У статті досліджено сутність оподатковуваного доходу для цілей персонального прибуткового оподаткування та визначено основні
фактори регулятивної ефективності персонального прибуткового податку. Здійснено порівняльний аналіз баз оподаткування
персонального прибуткового податку в державах – членах ЄС та Україні, що дозволило оцінити його стан та визначити перспективи
вдосконалення бази оподаткування ПДФО.
The article deals with the essence of taxable income for the purposes of personal income taxation and the main factors that affect the regulatory
effectiveness of the personal income tax. Also the comparative analysis of tax bases of personal income tax in the EU Member States and Ukraine was conducted, allowing to assess its situation and prospects of improvement of tax base of personal income tax in Ukraine.

The contribution of personal income tax to gross national income is assessed in this study. Over the years, tax revenue has been an important government source of income to finance public goods and services. In Nigeria, the tax structure... more

The contribution of personal income tax to gross national income is assessed in this study. Over the years, tax revenue has been an important government source of income to finance public goods and services. In Nigeria, the tax structure includes personal income tax (PIT) as well as other direct and indirect taxes. There is PIT collection by both the state and federal governments. This study examines the influence of PIT on aggregate income of the country from 2011 to 2020 using ordinary least squares method. The dependent variable is the gross national earnings while the independent variable is the personal income tax collected at the federal government level in Nigeria. The study finds corruption and inflation as two useful control variables that have direct influence and link with individuals' tax compliance in Nigeria. The data sources include the Organization for Economic Co-operation and Development (OECD) for PIT figures, Transparency International (TI) for Corruption Per...

Ukraine is currently debating whether personal income tax (PIT) should be shared with local governments according to where taxpayers work, live, or some combination of the two. This brief argues that Ukraine should share PIT with local... more

Ukraine is currently debating whether personal income tax (PIT) should be shared with local governments according to where taxpayers work, live, or some combination of the two. This brief argues that Ukraine should share PIT with local governments on the basis of where taxpayers live and vote. The first part explains why contrary to popular belief Ukraine is not currently sharing PIT with local governments according to where people work. The second, reviews why virtually all European countries that share significant amounts of PIT with local governments do so according to where taxpayers live and vote. The conclusion explains why the national government needs to build an information system that it currently does not have to allocate PIT by either place of work or residence. And it argues that given that the costs of moving to either system are similar, there should be little question that Ukraine should adopt one based on where taxpayers reside. Finally, we outline the steps that would need to be taken to move to a residency-based system arguing that this can be done by FY 2023 so long as PIT is-at least initially-allocated according to a simple declaration of the local government in which a taxpayer lives, and not their legally registered addresses.

In Brazil, the increase in the tax burden must comply with the Constitutional Principles of Legality and Annuality. The non-adjustment of Income Tax Progressive Rates, when there is an increase in wages, violates these principles. This... more

In Brazil, the increase in the tax burden must comply with the Constitutional Principles of Legality and Annuality. The non-adjustment of Income Tax Progressive Rates, when there is an increase in wages, violates these principles. This non-adjustment of the progressive tax brackets is known as "bracket creep" in the international literature, which may manifest itself in a restricted or in a broad sense of the term. In this article, the effects of “bracket creep” on Brazilian employees salaries are shown through simulation in both restricted and broad senses. The results presented show that the increase in "hidden" taxes affects the employees positioned in classes B, C and D more intensely. To eliminate the extent and effects produced by “bracket creep” in a broad and restricted sense, three mechanisms of readjustment of the progressive table are presented: readjustment of the progressive table at the same level of inflation variation; readjustment of the progressive table at the same level of variation as the real increase in the wage bill; and creation of a "rolling rate".///// Keywords: bracket creep; progressive table; rolling rate. ///// No Brasil, o aumento da carga tributária deve obedecer aos Princípios Constitucionais da Legalidade e da Anualidade. O não reajuste da Tabela Progressiva do Imposto de Renda, quando há um aumento dos salários, fere esses princípios. Esse não reajuste da tabela progressiva é conhecido na literatura internacional como bracket creep, o qual pode se manifestar em sentido restrito ou em sentido amplo do termo. No presente artigo, mostra-se, por meio de simulação, os efeitos do bracket creep, em sentido restrito e em sentido amplo, sobre a massa salarial dos empregados brasileiros. Os resultados apresentados demonstram que o aumento dos impostos “ocultos” afeta de forma mais intensa os assalariados posicionados nas Classes B, C e D. Para eliminar a extensão e os efeitos produzidos pelo bracket creep em sentido amplo e em sentido restrito, são apresentados três mecanismos de reajustamento da tabela progressiva: reajustamento da tabela progressiva no mesmo nível de variação da inflação; reajustamento da tabela progressiva no mesmo nível de variação do aumento real da massa salarial; criação de uma “taxa rotativa” ///// Palavras-chave: bracket creep, tabela progressiva, taxa rotativa.

The role of indirect taxes in social policy is investigated by 1) comparing the distributional pattern of indirect taxes with the one of personal income taxes and social security contributions; 2) calculating the indirect tax liabilities... more

The role of indirect taxes in social policy is investigated by 1) comparing the distributional pattern of indirect taxes with the one of personal income taxes and social security contributions; 2) calculating the indirect tax liabilities for recipients of social benefits; 3) assessing the distributional impact of shifting the financing of social security from contributions to indirect taxes. For this

The objective of this paper is to revisit as well as empirically examine an old but still discussed postulate, the Khaldun-Laffer curve, on the basis of personal income tax by making use annual time-series data for Turkey for the period... more

The objective of this paper is to revisit as well as empirically examine an old but still discussed postulate, the Khaldun-Laffer curve, on the basis of personal income tax by making use annual time-series data for Turkey for the period 1970-2015. The findings of the paper confirm the validity of the Khaldun-Laffer curve hypothesis. In addition, we infer that the optimal tax rate that maximizes the tax revenue generated from personal income taxation in Turkey is 15.03 percent. This rate is well-below than the current rate which we estimate as 15.37 percent, implying that Turkey's current tax rate for personal income tax takes place in the prohibitive range of the Khaldun-Laffer curve. These findings suggest that the current tax rate should be lowered and to its optimal level to collect more tax revenue. Getting down the current rate to its revenue-maximizing rate not only would it enable the Turkish authorities to collect more revenues with a relatively lower rate, but also would allow them to minimize the substitution effects of personal income tax while maximizing the income revenues from it.