scholarly journals Personal Income Tax Compliance in Nigeria: A Generalised Ordered Logistic Regression

2020 ◽  
Vol 11 (3) ◽  
pp. 261
Author(s):  
Oluwafadekemi S. Areo ◽  
Obindah Gershon
Keyword(s):  
Logistic Regression ◽  
Empirical Research ◽  
Psychological Factors ◽  
Tax Compliance ◽  
Personal Income ◽  
Personal Income Tax ◽  
Ordered Logistic Regression ◽  
The Subject ◽  
Proper Analysis ◽  
Income Taxpayers

This paper builds on already existing theoretical and empirical research on the economic and psychological factors used in explaining tax compliance. The likelihood that personal income taxpayers in Nigeria will be tax non-compliant, low tax compliant or tax compliant for either economic or psychological factors and a combination of both factors are evaluated using the Generalised ordered logistic regression. The findings in this paper provide extra information on the mixed results that have been obtained by empirical research on the subject matter of tax compliance by revealing how economic and psychological factors have different likelihood values for individuals to fall into the tax compliant category. This paper recommends that a proper analysis of the peculiar traits of the Nigerian tax system be conducted before decisions are made on either of the economic or psychological factors to be employed, to move personal income taxpayers to the tax compliant category.

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.

scholarly journals Catastrophic Household Expenditure Associated with Out-of-Pocket Healthcare Payments in Spain

2021 ◽  
Vol 18 (3) ◽  
pp. 932
Author(s):  
Samuel López-López ◽  
Raúl del Pozo-Rubio ◽  
Marta Ortega-Ortega ◽  
Francisco Escribano-Sotos
Keyword(s):  
Health Care ◽  
Logistic Regression ◽  
Regression Models ◽  
Financial Risk ◽  
Household Expenditure ◽  
Financial Protection ◽  
Logistic Regression Models ◽  
Ordered Logistic Regression ◽  
Out Of Pocket Payments ◽  
The Subject

Background. The financial effect of households’ out-of-pocket payments (OOP) on access and use of health systems has been extensively studied in the literature, especially in emerging or developing countries. However, it has been the subject of little research in European countries, and is almost nonexistent after the financial crisis of 2008. The aim of the work is to analyze the incidence and intensity of financial catastrophism derived from Spanish households’ out-of-pocket payments associated with health care during the period 2008–2015. Methods. The Household Budget Survey was used and catastrophic measures were estimated, classifying the households into those above the threshold of catastrophe versus below. Three ordered logistic regression models and margins effects were estimated. Results. The results reveal that, in 2008, 4.42% of Spanish households dedicated more than 40% of their income to financing out-of-pocket payments in health, with an average annual gap of EUR 259.84 (DE: EUR 2431.55), which in overall terms amounts to EUR 3939.44 million (0.36% of GDP). Conclusion. The findings of this study reveal the existence of catastrophic households resulting from OOP payments associated with health care in Spain and the need to design financial protection policies against the financial risk derived from facing these types of costs.

scholarly journals Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization

2020 ◽  
pp. 016001762094281
Author(s):  
Julio López-Laborda ◽  
Jaime Vallés-Giménez ◽  
Anabel Zárate-Marco
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Fiscal Decentralization ◽  
Tax Compliance ◽  
Personal Income ◽  
Extensive Literature ◽  
Personal Income Tax ◽  
Institutional Variables ◽  
The Public ◽  
The Individual

This article quantifies personal income tax compliance by regions for the first time in Spain and identifies the factors explaining differences in tax compliance between regions, an aspect that has scarcely been analyzed in the literature. To this end, and in addition to the dynamic and spatial components considered by Alm and Yunus, this article considers the variables included in the classical tax evasion model of Allingham and Sandmo, as well as tax morale and political-institutional variables, including those linked to the country’s fiscal decentralization. The results obtained confirm, on one hand, those reached in the very extensive literature studying tax evasion from the individual perspective (including the importance of the dynamic element) and, on the other, the relevance of the spatial component in explaining tax compliance, so that greater or lesser tax compliance is partly explained by factors such as the tax behavior of neighbors or how those neighbors are treated by the public sector.

scholarly journals Dual income tax: An option for the reform of personal income tax in Serbia?

2008 ◽  
Vol 53 (178-179) ◽  
pp. 183-197 ◽  
Author(s):  
Sasa Randjelovic
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Theory And Practice ◽  
Personal Income Tax ◽  
Progressive Taxation ◽  
Dual Income Tax ◽  
Negative Income ◽  
The Subject ◽  
Dual Income ◽  
Negative Income Tax

Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.

scholarly journals Opodatkowanie kryptowalut w Polsce

2019 ◽  
Vol 28 ◽  
pp. 275-286
Author(s):  
Damian Dobosz ◽  
Anna Niziołek
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Subject ◽  
Polish Law

Artykuł podejmuje problematykę opodatkowania kryptowalut. W niniejszym opracowaniu zaprezentowano rozwój kryptowalut i prawodawstwa polskiego w tej materii. Przede wszystkim przedstawiono tematykę ujęcia kryptowalut z punktu widzenia przedmiotu opodatkowania w ustawach podatkowych. Ponadto przywołane zostały interpretacje podatkowe, w których można zaobserwować różne sposoby ujęcia problematyki opodatkowania kryptowalut przez urzędy skarbowe. W dalszej części opracowania zaprezentowano najnowsze zmiany ustawy o PIT, wchodzące w życie od 1 stycznia 2019 roku oraz ich potencjalne konsekwencje dla podatników. Taxation of cryptocurrencies in PolandThe article delves into the issue of cryptocurrencies taxation. This work explains the development of cryptocurrencies as well as the Polish law concerning that problem. What is also presented is the perception of cryptocurrencies in view of the subject of taxation in Polish tax regulations. Furthermore, the article refers to the tax rulings in which several different ways of perceiving cryptocurrencies taxation by tax authorities are included. The work also examines the changes in Personal Income Tax in Poland from 1 January 2019 and their potential consequences for taxpayers.

scholarly journals The distribution of UK personal income tax compliance costs

2010 ◽  
Vol 42 (3) ◽  
pp. 351-368 ◽  
Author(s):  
Laurence Mathieu ◽  
Catherine Waddams Price ◽  
Francis Antwi
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Personal Income ◽  
Personal Income Tax ◽  
Compliance Costs

Two General Lessons from the 2019 Personal Income Tax Reform of China

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Zhiyong An
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Reform ◽  
Tax Compliance ◽  
Personal Income ◽  
Third Party ◽  
Tax Incidence ◽  
Personal Income Tax ◽  
Academic Researchers ◽  
Income Tax Reform

Abstract We have identified two general lessons, suggested from the 2019 personal income tax reform of China, regarding third-party reporting, tax compliance, and tax incidence. First, third-party reporting is an effective mechanism to enforce tax compliance. Second, tax evasion can affect tax incidence. We argue that these two general lessons are important for both academic researchers and policymakers.

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