This article addresses the question of whether the time has come for a comprehensive tax policy review in Canada. The … characterize a good tax system. These include fairness, equity, and legitimacy; neutrality and economic efficiency; simplicity … latter two sets of principles, using a number of available indicators of how well our existing tax system measures up against …

agricultural income norms, calculated as regional averages and which are flat baseamounts for tax and health insurance contribution …, but one can notice that tax revenues collected for the State Budget from the taxation of rental income increased almost … a lower tax burden than in case of taxing farm incomes of individual exploitation, but on the another hand to the …

The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to … natural persons, but also the provisions governing the principles of tax liability. The research shows that while pro …-family tax policy is implemented on a fairly large scale in Poland, it does not apply to cohabitants. In principle, cohabitants …

major global tax proposals and then considers what lessons experience in two other spheres in which countries deal with each … regional) tax. Since countries have little appetite for giving up fiscal sovereignty or for explicitly redistributive fiscal … arrangements, most past global tax proposals had little or no prospect of success. However, less ambitious attempts to develop a …

This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional … gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT …), corporate income tax (CIT), and value-added tax (VAT), it employs a dynamic analysis from 2015 to 2021. This research utilizes …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …