scholarly journals Do Selected Tax Advantages Affect Tax Revenue from the Personal Income Tax?

2019 ◽  
Vol 11 (4) ◽  
pp. 73-88 ◽  
Author(s):  
Michal Krajnak ◽  
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Tax Revenue ◽  
Personal Income Tax

scholarly journals Estimating the Impact of Taxes on the Economic Growth in the United States

2017 ◽  
Vol 55 (4) ◽  
pp. 481-499 ◽  
Author(s):  
Branimir Kalaš ◽  
Vera Mirović ◽  
Jelena Andrašić
Keyword(s):  
Economic Growth ◽  
Social Security ◽  
Gross Domestic Product ◽  
Income Tax ◽  
Personal Income ◽  
Domestic Product ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Gross Domestic Product Growth ◽  
Social Security Contributions

AbstractIn a research paper, the authors provide an empirical approach to taxes and economic growth in the United States in the period 1996-2016. The basic goal is to explore how taxes affect economic growth. The subject of the research is measuring the effects of tax revenue growth and tax form as a personal income tax, corporate income tax and social security contributions on gross domestic product as a proxy for economic growth. Methodology framework includes several tests to clear the potential problem of heteroscedasticity, autocorrelation, multicollinearity and specification of the model. Based on diagnostic tests, a regression model is adequately created where fundamental econometric procedures are applied. Correlation matrix reflects a strong and positive relationship between tax revenue growth and corporate income tax on the one side and gross domestic product growth, on the another side. Also, personal income tax and social security contributions are weakly related to gross domestic product growth. The model shows a significant effect of tax revenue growth and social security contributions, while personal income tax and corporate income tax do not have a significant impact on gross domestic product growth. Interestingly, personal income tax as the main tax form in the tax structure of the United States has no significant impact on economic growth compared to social security contributions which percentage share is lesser.

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA CIBINONG

2015 ◽  
Vol 1 (1) ◽  
pp. 25-31
Author(s):  
Patar Simamora ◽  
Deni Suryaman
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Personal Income ◽  
Tax Revenue ◽  
Analysis Method ◽  
Personal Income Tax ◽  
State Revenue ◽  
Tax Returns ◽  
The Individual ◽  
Income Tax Revenue

ABSTRACTTax is one source of state revenue is used to finance the household of the State and individual taxpayerswho have responsible as a taxpayer who will increase the number of admissions personal income tax, butit does not increase the acceptance of personal income tax, when in reality the level of complianceindividual taxpayers still perceived remains low during this time. The goals to be achieved is to determinethe Effect of Individual Taxpayer Compliance on the Personal Income Tax Revenue on KPP PratamaCibinong. The method I use is descriptive analysis method which defines Effect of Individual TaxpayerCompliance to the Personal Income Tax Revenue on KPP Pratama Cibinong. Based on the research thathas been done, the writer can conclude that the level of the individual taxpayer Kepatuihan effect onPersonal Income Tax Revenue In KPP Pratama Cibinong.Keywords: Level of Compliance, TIN Registered, submission of tax returns, Payment of Tax, Tax ReceiptsOP.

scholarly journals PENGARUH PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Yun Fitriano ◽  
Febri Dwi Rimbawati
Keyword(s):  
Linear Regression ◽  
Income Tax ◽  
Hypothesis Test ◽  
Personal Income ◽  
Coefficient Of Determination ◽  
Tax Revenue ◽  
Simple Linear Regression ◽  
Personal Income Tax ◽  
Taxable Income ◽  
Income Tax Revenue

The purpose of this study is to determine the influence of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance at Kantor Pelayanan Pajak Pratama Argamakmur. PTKP is a certain amount of income that is not taxable which can reduce the amount of personal income tax revenue. The method used in this research is to use data collection method of documentation and analysis method used is descriptive quantitative. The analysis in this study uses a simple linear regression formula and coefficient of determination with the help of SPSS application. And to prove the effect of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance then used hypothesis test (t test).The results of the simple linear regression data data of Y = 9461924484.969 - 1054.200 (X) and data analysis using the determination coefficient is 0.106 with the contribution of the variable non-taxable income (X) to the receipt of personal income tax is 10.6%, while the rest is influenced by other variables not examined in this study. From the results of the data processing, the value of t-count is -2,010 and the value of t-table is 1.305. if the two values are compared, then the t count is -2.010 ≤ t table 1.305 which means that the Non-Taxable Income has a significant negative effect on the Personal Income Tax Revenue.

Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures

2016 ◽  
Vol 48 (42) ◽  
pp. 4042-4050
Author(s):  
José Félix Sanz-Sanz ◽  
Juan Manuel Castañer-Carrasco ◽  
Desiderio Romero-Jordán
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Consumption Tax ◽  
Tax Structures

scholarly journals Tax Buoyancy and Economic Growth: Empirical Evidence of Bulgaria

2019 ◽  
Vol 5 (3) ◽  
pp. 236-248
Author(s):  
S. Tanchev ◽  
◽  
I. Todorov ◽  
Keyword(s):  
Economic Growth ◽  
Social Security ◽  
Income Tax ◽  
Personal Income ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Corporate Tax ◽  
Social Security Contributions ◽  
Long Run ◽  
Short Run

The study analyzes the long-run and short-run tax buoyancies of Bulgaria and their relationship with Bulgaria’s economic growth. The buoyancy measures the response of tax revenue to changes in economic growth. The buoyancy indicates whether collectability of the tax on income, profit, and consumption increases. The object of this study is the collectability of aggregate tax revenues and of the revenues from different types of taxes – value added tax, personal income tax, corporate tax and social security contributions in Bulgaria. The subject of the study is the relationship of different tax revenues with economic growth. The research methods employed are the fully modified least squares (FMOLS) and autoregressive distributed lag model (ARDL). The research covers the period from the first quarter of 1999 to the second quarter of 2017 and uses the Eurostat data (78 observations). The study aims to show which type of revenues (from direct or from indirect taxes) is more important for Bulgaria’s state budget. It is shown that the buoyancies of aggregate tax revenue, personal income tax and social security contributions significantly differ from one another in the long-run. The buoyancies of the value-added tax and the corporate tax are above one in the long run. In the short-run the buoyancy of the aggregate tax revenues, the corporate tax, the income tax and the social security contributions are different from one. The short-run buoyancy of VAT exceeds one, hence dynamics of VAT revenues is sustainable. The collectability of the aggregate tax revenue, personal income tax and social security contributions has increased neither in the long run nor in the short run. It is therefore recommended that inefficient taxes, whose collectability does not increase, be reformed.

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.

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