Comparative Analysis of Personal Income Taxation
This paper presents a comparative analysis of personal income taxation in different countries. This is an important component of fiscal policy and directly influences the budget revenues. Over time there have been several taxation systems, and today they differ from state to state. The statistics...
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Format: | Article |
Language: | English |
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Danubius University
2018-05-01
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Series: | EIRP Proceedings |
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Online Access: | http://proceedings.univ-danubius.ro/index.php/eirp/article/view/1881/1942 |
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author | Rodica Pripoaie |
author_facet | Rodica Pripoaie |
author_sort | Rodica Pripoaie |
collection | DOAJ |
description | This paper presents a comparative analysis of personal income taxation in different countries. This
is an important component of fiscal policy and directly influences the budget revenues. Over time there have
been several taxation systems, and today they differ from state to state. The statistics contain detailed
information on income tax on individuals and their income, including gender, age, income and source of
income. This work shows how the income distribution of individual taxpayers has changed over time, as well
as the differences and similarities of personal income taxation in the different countries. |
first_indexed | 2024-12-12T03:49:11Z |
format | Article |
id | doaj.art-7d48b53d236045f88b7f0126c5c2f507 |
institution | Directory Open Access Journal |
issn | 2067-9211 2069-9344 |
language | English |
last_indexed | 2024-12-12T03:49:11Z |
publishDate | 2018-05-01 |
publisher | Danubius University |
record_format | Article |
series | EIRP Proceedings |
spelling | doaj.art-7d48b53d236045f88b7f0126c5c2f5072022-12-22T00:39:27ZengDanubius UniversityEIRP Proceedings2067-92112069-93442018-05-01131154173Comparative Analysis of Personal Income TaxationRodica Pripoaie0Dunărea de Jos University of GalatiThis paper presents a comparative analysis of personal income taxation in different countries. This is an important component of fiscal policy and directly influences the budget revenues. Over time there have been several taxation systems, and today they differ from state to state. The statistics contain detailed information on income tax on individuals and their income, including gender, age, income and source of income. This work shows how the income distribution of individual taxpayers has changed over time, as well as the differences and similarities of personal income taxation in the different countries.http://proceedings.univ-danubius.ro/index.php/eirp/article/view/1881/1942fiscal policy; comparative analysis of fiscal policy; personal income; taxation |
spellingShingle | Rodica Pripoaie Comparative Analysis of Personal Income Taxation EIRP Proceedings fiscal policy; comparative analysis of fiscal policy; personal income; taxation |
title | Comparative Analysis of Personal Income Taxation |
title_full | Comparative Analysis of Personal Income Taxation |
title_fullStr | Comparative Analysis of Personal Income Taxation |
title_full_unstemmed | Comparative Analysis of Personal Income Taxation |
title_short | Comparative Analysis of Personal Income Taxation |
title_sort | comparative analysis of personal income taxation |
topic | fiscal policy; comparative analysis of fiscal policy; personal income; taxation |
url | http://proceedings.univ-danubius.ro/index.php/eirp/article/view/1881/1942 |
work_keys_str_mv | AT rodicapripoaie comparativeanalysisofpersonalincometaxation |