scholarly journals Conjecture sur le comportement de l’impôt sur le revenu des particuliers

2009 ◽  
Vol 49 (4) ◽  
pp. 549-558
Author(s):  
Michel Boucher ◽  
Jean-Guy Lebel
Keyword(s):  
Theoretical Model ◽  
Economic Activity ◽  
Income Tax ◽  
Income Elasticity ◽  
Personal Income ◽  
Personal Income Tax ◽  
Taxation Rate ◽  
Per Capita ◽  
The Difference ◽  
Global Increase

Abstract This fiscal essay tries to specify the economic variables which have an effect upon the personal income tax during a business cycle. After clearing out the concept of trend elasticity and cyclical elasticity, we propose a model based on the concept of elasticity which will permit us to see the income increases due to the overall increase in employment (or a decrease in the rate of unemployment), and those produced by the global increase in wealth (such as the increase in per capita revenue due to productivity, inflation and so on). Then we apply this model to the federal personal income tax collected in Quebec for ten income classes and we find that there is a difference between the average taxation rate due to the increment of employment and the average taxation rate due to wealth increase and consequently at the elasticity level also. However, the difference is not statistically significant. So, our theoretical model and its application explains partly why the income elasticity of the personal income tax appears to be greater in periods of decline in economic activity and tends to abate fairly sharply as expansionary momentum is restored.

scholarly journals Penyesuaian Lapisan dan Tarif PPh Orang Pribadi: Agresif atau Progresif?

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 709-721
Author(s):  
Kalyana Mitta Kristanti
Keyword(s):  
Income Tax ◽  
Positive Impact ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Middle Income ◽  
Tax Rate ◽  
Tax Harmonization ◽  
The Difference ◽  
The Government

In 2022, Indonesia would apply changes in tax brackets and rates for personal income tax. This adjustment is based on the Article 17 Paragraph 1 Tax Harmonization Law Number 7 of 2021. The government tries to accommodate the needs of the community through formulating process of this regulation. In particular, it provides convenience to the lower-middle income community and encourages an even distribution of income. People belonging to the high wealth income will be subject to the highest tariffs that have just been set through this law. Through a qualitative descriptive method in which data collection is carried out by taking from literature review; law, articles, books, and website, the author tries to analyze changes in brackets and rates of personal income tax. This study presents illustrations of the calculation to explain the difference in the amount of income tax payable before and after the implementation of the Tax Harmonization Law. In addition, the analysis of the principles of equity and democracy on the adjustment of layers and tax rates is elaborated in this paper. The results obtained explain that with the application of the new tax rate, taxpayers get a tax burden relief because the tax expense is lower due to the broadening of income range. However, wealthy taxpayers will pay more taxes because of the higher tax rates. This condition proves that the new tax rate supports vertical fairness in the taxation system. In addition, the implementation of regulations related to tax rates adjustment provides evidence that the implementation of democracy has been implemented. The adjustment of tax brackets and rates has a positive impact on the community and the government so that the allocation of tax revenues can run optimally to support the welfare of the community.

scholarly journals Heirs’ Responsibility for the Decedent’s Tax Debts in the Republic of Slovenia

2019 ◽  
Vol 19 (2) ◽  
pp. 259-281
Author(s):  
Jernej Podlipnik
Keyword(s):  
Property Rights ◽  
Economic Activity ◽  
Income Tax ◽  
Local Community ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Base ◽  
Number Of Children ◽  
The Republic ◽  
The Moment

In this paper the author discusses the Slovenian tax rules on the responsibility of heirs for tax debts that their ancestors (decedents) had at death and also tax debts of the estate. Generally the heirs must fulfil all of them, but two groups of exceptions exist. The first one consists of exceptions applicable to all types of tax debts, e.g., liability only up to the amount of inherited property, liability of each heir in relation to his share of the inherited property, non-liability if the heir transfers the inheritance to the state or the local community, non-liability when the amount of tax is 80 EUR or lower. The second group of exceptions apply only to the personal income tax residents’ liability for that part of the personal income that is taxed annually (employment income, income from economic activity that is established on the basis of actual revenue and expenses, income from basic agricultural and basic forestry activities, income from transfer of property rights, and other income). Since personal circumstances (e.g. living costs, number of children, age) are taken into account when calculating the annual tax base, the legislator believes that part of the personal income tax is a strictly personal obligation by nature. Hence, it ceases to exist when the tax debtor dies. The heirs are responsible for such tax debts only if the tax is either declared by the tax authority or by the deceased when he is still alive. The author of this paper claims that because the responsibility of the heirs depends on the activity of the tax authority or on the deceased taxpayer and not only on the moment of death, the constitutional equality before the law clause is breached.

scholarly journals THE MECHANISMS FOR EQUALIZING THE FINANCIAL CAPABILITIES OF THE REGIONS OF THE RUSSIAN FEDERATION

2021 ◽  
Vol 229 (3) ◽  
pp. 233-244
Author(s):  
ALEXANDR I. OSHCHEPKOV ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Practical Importance ◽  
Personal Income ◽  
Personal Income Tax ◽  
Sociological Study ◽  
Income Per Capita ◽  
Labor Legislation ◽  
The Russian Federation ◽  
Per Capita

The paper considers the differentiation of the budgets of the constituent entities of the Russian Federation by the level of own income per capita, its economic causes, as well as possible changes in the current rules for the distribution of tax revenues among the budgets of the budget system of the Russian Federation on the example of one tax — personal income tax. There is presented the reasoning of the relevant proposals on the basis of a sociological study conducted and changes in labor legislation, which came into force on January 1, 2021. The results of the work are of practical importance for the introduction into the budget legislation of the Russian Federation.

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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