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

 
PIIS020736760001439-1-1
DOI10.31857/S020736760001439-1
Publication type Article
Status Published
Authors
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
Pages74-90
Abstract

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
Received29.10.2018
Publication date29.10.2018
Number of characters280
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