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

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.

Keywords

Central-Eastern Europe, income tax, flat tax rate, tax progression, non-taxable minimum income, tax deductions and exemptions

Received

29.10.2018

Publication date

29.10.2018

Number of characters

280

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GOST	Kulikova N., Sinitsina I. On the experience of flat income tax imposition in Central-Eastern Europe // Obshchestvo i ekonomika – 2018. – Issue 9 C. 74-90 [Electronic resource]. URL: https://oie.jes.su/S020736760001439-1-1 (circulation date: 19.04.2024). DOI: 10.31857/S020736760001439-1
MLA	Kulikova, Natalia, Sinitsina, Irina "On the experience of flat income tax imposition in Central-Eastern Europe." Obshchestvo i ekonomika 9 (2018):74-90. DOI: 10.31857/S020736760001439-1
APA	Kulikova N., Sinitsina I. (2018). On the experience of flat income tax imposition in Central-Eastern Europe. Obshchestvo i ekonomika (9), pp.74-90 DOI: 10.31857/S020736760001439-1

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