[PDF] Top 20 Assessing the Productivity of Personal Income Tax System in Nigeria.

Assessing the Productivity of Personal Income Tax System in Nigeria.

... traditional tax revenue has never assumed a strong role in the country’s management of fiscal ...proper tax system which has the capacity to generate revenue. Since tax is a major source of ... See full document

10

Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria

... of tax avoidance and tax evasion on personal income tax administration in ...Nigeria. Tax evasion and tax avoidance, a problem which seems to have defied solution, ... See full document

10

Analysis of income tax system productivity in Kenya

... regarding income during the early years, addressed the issues of efficiency-equity dilemma and ...to personal income taxes are another example of the use of income taxation in addressing ... See full document

18

Personal income tax reforms and tax progressivity in Slovenia, 1991-2012

... in income inequality in the 1980s, the place to start is with the rise in wage ...the income distribution in a number of developed countries, but has also provided quite plausible explanations as to why the ... See full document

23

PERSONAL INCOME TAX AMENDMENT ACT 2011 AND TAX LIABILITIES OF INDIVIDUAL TAXPAYERS IN NIGERIA

... pays tax with a smile; if its payment was voluntary, then many persons would obviously not want to pay their share unless subject to the possibility that government might only protect those who contributed to its ... See full document

21

A Separate Personal Income Tax Collection System For Alberta: Advantages and Disadvantages

... some tax credits and rebates for the Government of ...the Tax Collection Agreements for the 2001 Taxation Year” prepared in February 2003 lists five Alberta tax credits and rebates currently being ... See full document

39

Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 A MICSIM microsimulation analysis of distributional impacts

... the Income Tax Statistic does not provide working hours and further socioeconomic breakdowns for an economic modelling for those incentives/disincentive effects based on labour supply analyses (but see the ... See full document

108

Impact of Taxation on Investment, Social and Economic Development in Nigeria

... in Nigeria. The objective of the study was to examine how tax revenue affects investment, social and economic development in ...of Nigeria Statistical Bulletin and National Bureau of Statistics ... See full document

17

Do Budget Deficits Reduce Household Taxpayer Compliance? Preliminary Evidence Using the Feige Data

... federal personal income tax evasion in the ...aggregate personal income tax evasion for the period 1961-1997, 1997 being the most recent year for which all of the needed data are ... See full document

18

Perspective of Problems and Countermeasures by the Analysis of the Collection Data on the Personal Income Tax Collection and Administration of High Income Groups

... monthly income over 22,000 Yuan is 420,000 Yuan, accounting for ...monthly income between 7000 Yuan to 22,000 Yuan, the proportion only year-on-year grow 80%; but in 2013, the monthly income over ... See full document

10

An Empirical Analysis of Determinants of Recent Federal Personal Income Tax Evasion in the U S

... marginal personal income tax rate would elicit a 3% increase in the aggregate degree of federal personal income tax ...the Tax Reform Act of 1986 is negative and ... See full document

22

Distribution of personal income tax changes in Slovenia

... PIT system from 1991 remained almost unchanged until 2004, when a new tax code was passed by parliament, coming into effect in January ...20% tax rate was introduced for these types of ...capital ... See full document

14

Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits

... reporting income to the IRS are hypothesized to be an increasing function of the expected risks/costs thereof (Pestieau, et ...taxable income to the IRS are enhanced by an increase in AUDIT, the percentage ... See full document

18

Pre-filled Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia

... the tax process adopted – prefilled tax returns – was of signifi- cance to this ...research. Income information from third-party sources (employers, banks) in Slovenia was already required as control ... See full document

15

Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits

... reporting income to the IRS are hypothesized to be an increasing function of the expected risks/costs thereof 16 ...taxable income to the IRS are enhanced by an increase in AUDIT, the percentage of filed ... See full document

13

Income Tax Issues in Personal Injury Litigation

... 77 (1964), involved a taxpayer's agreement with a stage-play producer whereby the parties provided by contract that money paid to Roosevelt would be compensation for [r] ... See full document

19

PERSONAL INCOME TAX STRUCTURE IN INDIA: AN EVALUATION

... of tax is a moral obligation and tax payer is aware about the fact that revenue generated by government through taxes is used for the welfare of the society but due to high personal income ... See full document

13

Personal income tax non-compliance in Malaysia

... Thus another approach to assessing the level of income tax non-compliance that is used is an analyses of failure in submitting annual retums in the years of 1995-1997 in Malaysia, amon[r] ... See full document

268

People's Republic of China - Personal Income Tax

... taxation. Money earned in the People's Republic will not necessarily be reinvested there, although incentives in the new tax plan are designed to encourage such a [r] ... See full document

14

Criteria of International Tax Policy

... eliminate tax at source on investment income, grant the first right to tax to the source state on business income and personal service income but only if that income is ... See full document

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