Research on personal income taxation mode and tax administration efficiency

被引：0

作者：

Liu Hua ^{[1
]}

Tu Min-jie ^{[1
]}

Zhu Xin ^{[1
]}

机构：

[1] Huazhong Univ Sci & Technol, Coll Management, Wuhan 430074, Peoples R China

来源：

PROCEEDINGS OF 2007 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION (3RD), VOL II | 2007年

关键词：

taxation mode; tax collection efficiency; personal income tax;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper analyzes the influence of personal income taxation mode on the efficiency of tax administration basing on the research of Plasschaert's framework for analysis of personal income tax administration efficiency and feasibility. We discuss the restriction factors of tax collection and administration on taxation mode selection including collection and administration technique, legal system and the instrument to gather personal income. On this foundation, we get certain useful conclusions and put forward the corresponding recommendations to the selection of taxation mode.

引用

页码：735 / 739

页数：5

共 50 条

[1] Personal income taxation in a context of a tax structure
Szarowska, Irena
[J]. 17TH INTERNATIONAL CONFERENCE ENTERPRISE AND COMPETITIVE ENVIRONMENT 2014, 2014, 12 : 662 - 669
[2] Taxation of income of minors under the Personal Income Tax Law
Swiech-Kujawska, Katarzyna
[J]. STUDIA PRAWNICZE KUL, 2022, (03): : 155 - 170
[3] NIGERIA - CANONS OF TAXATION AND PERSONAL INCOME-TAX
EZEJELUE, AC
[J]. BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1978, 32 (12): : 533 - 539
[4] Taxation of Artists by Personal Income Tax and Value Added Tax in the Czech Republic
Vybiral, Roman
[J]. PRAVO V UMENI A UMENI V PRAVU, 2011, : 377 - 384
[5] Presence of negative income tax forms in personal income taxation of the OECD countries
Tomcikova, Michaela
[J]. ERA OF SCIENCE DIPLOMACY: IMPLICATIONS FOR ECONOMICS, BUSINESS, MANAGEMENT AND RELATED DISCIPLINES (EDAMBA 2015), 2015, : 881 - 887
[6] IMPLEMENTATION TRENDS OF THE CREDIT INCOME TAX INTO THE PERSONAL INCOME TAXATION IN OECD COUNTRIES
Zubal'ova, Alena
[J]. PROCEEDINGS OF THE 17TH INTERNATIONAL SCIENTIFIC CONFERENCE FINANCE AND RISK 2015, VOL 1, 2015, : 262 - 267
[7] Income tax and taxation
Flux, A. W.
[J]. ECONOMIC JOURNAL, 1902, 12 (48): : 525 - 526
[8] The Effects of Tax Evasion on the Choice between Personal and Corporate Income Taxation
d'Andria, Diego
[J]. PUBLIC FINANCE REVIEW, 2011, 39 (05) : 682 - 711
[9] PERSONAL TAXATION, PORTFOLIO CHOICE, AND THE EFFECT OF THE CORPORATION INCOME-TAX
FELDSTEIN, MS
SLEMROD, J
[J]. JOURNAL OF POLITICAL ECONOMY, 1980, 88 (05) : 854 - 866
[10] Tax setting in a federal system:: The case of personal income taxation in Canada
Esteller-Moré, A
Solé-Ollé, A
[J]. INTERNATIONAL TAX AND PUBLIC FINANCE, 2002, 9 (03) : 235 - 257

← 1 2 3 4 5 →