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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Main Author: Rodica Pripoaie
Format: Article
Language:English
Published: Danubius University 2018-05-01
Series:EIRP Proceedings
Subjects:
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.
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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