On the experience of flat income tax imposition in Central-Eastern Europe

Publication type Article
Status Published
Occupation: Chief
Affiliation: Center for Eastern European Studies
Address: Russian Federation, Moscow
Affiliation: Institute of Economics, Russian Academy of Sciences
Address: Russian Federation, Moscow
Journal nameObshchestvo i ekonomika
EditionIssue 9

The article considers the main arguments in favor of introducing a flat income tax rate and some results of its imposition. The main attention is paid to the study of the effect of reducing the degree of tax progressivity on the redistribution of income between income groups.

KeywordsCentral-Eastern Europe, income tax, flat tax rate, tax progression, non-taxable minimum income, tax deductions and exemptions
Publication date29.10.2018
Number of characters280
Cite   Download pdf To download PDF you should sign in
Размещенный ниже текст является ознакомительной версией и может не соответствовать печатной

views: 970

Readers community rating: votes 0

1. Аксёнова А.А. Стандартный налоговый вычет по НДФЛ: история формирования и перспективы развития // Экономика, статистика и информатика. 2011. №4. С. 15–18.

2. Ахмадеев Р.Г., Косов М.Е. Справедливый принцип прогрессивной шкалы по налогу на доходы // Финансы и кредит. 2015. № 43. С. 15–25.

3. ECB. Economic and monetary developments. Fiscal developments // ECB Monthly Bulletin, September 2007 (URL:http://www.ecb.europa.eu/pub/pdf/other/mb200709_focus10.en.pdf).

4. European Commission. Tax reforms in EU Member States. 2015 Report. Tax policy challenges for economic growth and fiscal sustainability. European Commission Taxation papers. Working Paper No. 58. 2015.

5. Fuest C., Peichl A., Schaefer T. Is a flat tax politically feasible in a grown-up welfare state? // FIFO-CPE Discussion Paper, 07-6, 2007.

6. Kan Ji, Ligthart J.E. The Causes and Consequences of the Flat Income Tax. Discussion paper. 2012 (URL: https://editorialexpress.com/cgi-bin/conference/download.cgi?db_name=res_phd_2013&paper_id=116);

7. Keen M., Kim Y., Varsano R. The ‘Flat Tax(es)’: Principles and Evidence. IMF Working Paper WP/06/218. 2006.

8. Keen M., Kim Y., Varsano R. The “Flat Tax(es):” Principles and Experience // International Tax and Public Finance. 2008. Vol. 15. P. 712–751.

9. OECD. Fundamental Reform of Personal Income Tax (OECD Tax Policy Studies No. 13. P.: OECD. 2006.

10. Purju A. Tax Reforms in the Baltic States and International Tax Competition // Dabrowski M., Neneman J., Slay B. (eds.). Beyond Transition: Development Perspectives and Dilemmas. Aldershot. 2004. PP. 162?168.

11. PwC Worldwide Tax Summaries Online (URL: http://taxsummaries.pwc.com).

12. PwC. Personal income tax in the European Union. PwC Poland. 2012 (URL: https://www.pwc.pl/pl/publikacje/assets/pit_in_the_eu_eng.pdf).

13. PwC. Praca w UE –podatki i skladki. PwC Poland. 2015 (URL: https://www.pitax.pl/wiedza/podatki-w-innych-krajach/rozliczenia-pit-w-krajach-unii-europejskiej/).

14. Radulescu M. The Fiscal Reforms and Flat Tax in Europe and CEE Countries // Scientific Bulletin – Economic Sciences. 2011. Volume 10. Issue 2 (URL: http://economic.upit.ro/repec/pdf/2011_2_3.pdf).

15. Saavedra P., Marcincin A., Valachy J. Flat income tax reforms // Grey C., Lane T., Varoudakis A., eds. Fiscal Policy and Economic Growth. Lessons for Eastern Europe and Central Asia. Washington, DC. World Bank. 2007 (URL: http://hdl.handle.net/10986/6883).

16. Vanasaun I. Experience of flat income tax: The Estonian case // IB Review. 2006. Vol. 40, № 1–2. P. 101–106.

17. World Bank. The quest for equitable growth in the Slovak Republic. Report No. 32433-SK. Washington, DC. World Bank. 2005 (URL: http://documents.worldbank.org/curated/en/855281468101657689/Slovak-Republic-The-quest-for-equitable-growth-in-the-Slovak-Republic).

Система Orphus