Analytical review of the practice of personal income taxation in foreign countries
Автор: Sinenko O.A., Chunareva E.V.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 11-2 (45), 2018 года.
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Tax on personal income is one of the few taxes that has a rich history. In many European countries, this type of tax appeared at the turn of the 18-19 centuries. This paper presents the results of an analysis of various approaches to the definition of elements of the tax on personal income abroad, which resulted in identifying current trends in the development of tax systems in different countries.
Taxation of individuals, income tax, personal income tax, tax rate, foreign experience, proportional taxation, progressive taxation
Короткий адрес: https://sciup.org/170189759
IDR: 170189759 | DOI: 10.24411/2411-0450-2018-10156
