scholarly journals Dual income tax: A reform option for personal income tax in Turkey

2010 ◽  
Vol 3 ◽  
pp. 47-57 ◽  
Author(s):  
Ali Celikkaya
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Dual Income Tax ◽  
Dual Income

scholarly journals Dual income tax: An option for the reform of personal income tax in Serbia?

2008 ◽  
Vol 53 (178-179) ◽  
pp. 183-197 ◽  
Author(s):  
Sasa Randjelovic
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Theory And Practice ◽  
Personal Income Tax ◽  
Progressive Taxation ◽  
Dual Income Tax ◽  
Negative Income ◽  
The Subject ◽  
Dual Income ◽  
Negative Income Tax

Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.

On the Issue of Progressive or Proportional Taxation of Personal Incomes

2018 ◽  
Vol 11 (3) ◽  
pp. 114-120
Author(s):  
D. G. Chernik
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Social ◽  
Social And Economic Development ◽  
The Subject ◽  
Discrete Measures ◽  
Personal Income Taxation ◽  
Personal Taxation ◽  
Personal Incomes

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.

TAXATION OF PERSONAL INCOME

2020 ◽  
Vol 3 (8) ◽  
pp. 69-72
Author(s):  
F. S. AGUZAROVA ◽  
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax

The article is devoted to the taxation of income of citizens in Russia. The author determined the role and place of the personal income tax, calculating its share in the structure of budget revenues of a particular subject. The ways of improving the taxation of personal income are identified.

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