scholarly journals Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data

2017 ◽  
Author(s):  
Armin von Schiller
Keyword(s):  
Income Tax ◽  
Party System ◽  
Personal Income ◽  
Personal Income Tax ◽  
Party System Institutionalization ◽  
The Relationship

scholarly journals The Relationship between Understanding, Feeling, Thinking, Behavior, and Satisfaction of Personal Income Tax Payment of People in Muak Lek Municipal, Muak Lek District, Saraburi Province

2019 ◽  
Vol 7 (1) ◽  
pp. 1230-1243
Author(s):  
Subin Putsom
Keyword(s):  
Statistical Analysis ◽  
Income Tax ◽  
Personal Income ◽  
Future Research ◽  
Personal Income Tax ◽  
Validity And Reliability ◽  
Independent Variables ◽  
And Behavior ◽  
The Relationship ◽  
Two Independent Variables

Introduction: The satisfaction of personal income tax payment is a very important to all people who pay income from their salary. The aims of study is to study the relationship between four independent variables (understanding, feeling, thinking, and behavior) toward satisfaction of personal income tax payment. Method: The population in this study is people who pay the personal income tax. Data was collected through a questionnaire from respondents of 233 out of 358 people in Muak Lek Municipal. The authors tested validity and reliability through IOC, pilot study, and Cronbach’s Alpha. The statistical analysis in this study consists of Descriptive, Correlation, and Regression. Four independent variables are namely; understanding, feeling, thinking, and behavior but only two independent variables (thinking and behavior) are significant positively related to satisfaction of personal income tax payment (See Figure 1). Results: The result shown thinking and behavior are related to satisfaction However, in understanding and feeling variables are not related to satisfaction of personal income tax payment which is dissimilar from prior study because understanding and feeling variables not significant (See Table 1). Discussion: This result shed a new insight of knowledge in new independent variables that relate to satisfaction of person who paid personal income tax in the context of Muak Lek Municipal. Implications of the study are discussed, together with limitations and suggestions for future research.

scholarly journals Long-run equilibrium between personal income tax and economic growth in Bulgaria

2021 ◽  
Vol 7 (1) ◽  
pp. 55-67
Author(s):  
S. Tanchev ◽  
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
Personal Income ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Vector Error Correction ◽  
Long Run ◽  
Short Run ◽  
The Relationship ◽  
Long Run Equilibrium

The study analyzes the relationship of personal income tax and economic growth in the long and short runs to show which type of income tax (progressive or proportional) is more compatible with Bulgaria’s economic growth. The methods of Vector Error Correction and Correlation are applied to determine the long-run and short-run impacts of the two types of income tax. The research covers the period from the first quarter of 1999 to the first quarter of 2020. Eurostat data (85 observations) were used. The empirical research has been divided into two periods. The long-run and short-run relationships between economic growth and tax revenue from progressive income tax in Bulgaria have first been studied, followed by the relationship between economic growth and the tax revenue from proportional income tax. The research results show that there is a long-run equilibrium relationship, but not a short-run relationship, between personal income tax and economic growth. The results imply that the progressive income tax is more compatible with economic growth than proportional income tax in Bulgaria in the long run. In the short run, the progressive income tax and proportional income tax have not shown statistically significant relationships with economic growth. Therefore, a progressive income tax leads to greater economic growth than a proportional income tax. From a long-run equilibrium standpoint, it is advisable that Bulgaria switch from proportional to progressive income taxation. It may be inferred that progressive taxation is more appropriate for economic growth than proportional taxation. The results are in conformity with the theory of endogenic growth and reject the neoclassical theory.

scholarly journals Stewardship Concept Utilization on the Websites of Polish Public Benefit Organizations

2020 ◽  
Vol 22 (2) ◽  
pp. 91
Author(s):  
Marian Olinski ◽  
Piotr Szamrowski
Keyword(s):  
Public Relations ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Public ◽  
Public Benefit ◽  
Size Type ◽  
The Right ◽  
To Receive ◽  
The Relationship

This paper aims to identify the significance of using the stewardship concept in a specific type of Polish nonprofit organization, i.e. the Public Benefit Organization (PBO). The subject of the research were the websites of the Polish Public Benefit Organizations, and the purpose was to determine the level of implementation of stewardship strategies. Having PBO status involves the possibility of using certain privileges such as the right to receive 1% of personal income tax. However, this requires from the organization the ability to acquire and maintain relations with stakeholders (including donors). The current study applies content analysis to scrutinize the relationship between implementation of the stewardship concept on their websites and certain features that characterize organizations (e.g., their size, type of business, total revenue, etc.). The stewardship concept seems to be a particularly valuable construct in the public relations process, by explicitly emphasizing the need for the cultivation of an everlasting relationship with stakeholders. Therefore, this article explores the degree of application of the stewardship concept in Polish public benefit organizations, as well as the dependence between specific features of these organizations and the intensity of the stewardship concept application. The results have revealed a statistical relationship between the size of a PBO and the implementation of the stewardship concept (the size was identified by the level of total annual revenue, receiving 1% of personal income tax and the number of employees). However, the research suggests that the type of PBO activity does not affect the implementation of the stewardship concept.

scholarly journals Pajamų natūra apmokestinimo problemos

Teisė ◽  
2011 ◽  
Vol 81 ◽  
pp. 73-90
Author(s):  
Martynas Endrijaitis
Keyword(s):  
Income Tax ◽  
Dispute Settlement ◽  
Case Law ◽  
Personal Income ◽  
Fringe Benefits ◽  
Personal Income Tax ◽  
The Relationship

Straipsnyje analizuojamos pajamų natūra apmokestinimo problemos, siekiant atskleisti pajamų natūra sampratos turinį, būtinas sąlygas pajamoms natūra pripažinti, apmokestinant gyventojų pajamų mokesčiu, tų sąlygų santykį, kaip pajamos natūra aiškintinos konkrečiais apmokestinimo atvejais ir kokių problemų kyla, interpretuojant mokestinius ginčus nagrinėjančių institucijų pajamų natūra apmokestinimą.This article analyzes fringe benefits taxation problems for the purpose of disclosing the conception of fringe benefits as an object of personal income tax. It also reveals what terms are necessary for the fringe benefits taxation and what the relationship between these terms is. Fringe benefits taxation in particular cases and its problems are examined with special attention to the Tax dispute settlement institutions case-law.

scholarly journals Innovative approaches to the assessment of the impact of the shadow economy on social development: an analysis of causation

2021 ◽  
Vol 5 (3) ◽  
pp. 165-174
Author(s):  
Inna Tiutiunyk ◽  
Angela Kuznetsova ◽  
Jana Spankova
Keyword(s):  
Social Development ◽  
Income Tax ◽  
Shadow Economy ◽  
Causal Analysis ◽  
Personal Income ◽  
Personal Income Tax ◽  
Social Contribution ◽  
Individual Effects ◽  
The Impact ◽  
The Relationship

The article investigates the causal links between the level of the shadow economy and indicators of social development of 13 European countries. Based on the analysis of research results of scientists, three hypotheses concerning relationship between the analyzed indicators: there is a one-way link between social development indicators and the level of the shadow economy; there is a one-way causal link between the level of the shadow economy and the country's social development; there is a bilateral relationship between the analyzed indicators were tested. Based on the causal analysis the main hypothesis that the increase in the level of the shadow economy is accompanied by a decrease in the level of social development of the country is proved. The purpose of the paper is to analyze the correlation between the level of the shadow economy and the indicators of social development of the country using methods of causal analysis and panel data from 2010 to 2019. Based on comparative analysis of the levels of the shadow economy, share of the population at the level of poverty and share of the population in a difficult financial situation the statistically significant indirect relationship between indicators has been proved. The analysis of the relationship between the level of the shadow economy and the share of personal income tax and social contribution to GDP was made using the Granger test. Reliability established hypotheses and the nature of the relationship between the indicators on the basis of the construction of end-to-end regression (Wald test), regression with fixed individual effects (Brush-Pegan test) and regression with random individual effects (Hausman test) was carried out. Empirical calculations show that it is appropriate to describe the relationships between the level of the shadow economy and the amount of single social contribution, personal income tax and Index of Social Development by using a model with fixed individual effects. All indices are statistically at 5% significant level.

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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