Personal Income Harmonization Process
نویسندگان
چکیده
Purpose: The aim of the research is to determine whether harmonization personal income taxation in European Union countries possible and desirable. Design/Methodology/Approach: paper objective requires a comparative analysis systems countries, taking into account specificity, common features differences tax constructions surveyed as well areas, possibilities potential directions for harmonizing this form taxation. main method was induction. Moreover, uses two general methods, namely analytic synthetic characterized by detailed presentation reality research. Findings: first desirable second find out reference points transformation an individual’s system Countries. assessment possibility desirability has been limited (range research) individuals who do not conduct any business activity it reflects short long-term run. Practical Implications: specificities different models EU integration with pension contributions make impossible standardise harmonise From legal point view possible, but from economic advisable. In addition, wage levels, way minimum subsistence level calculated allowance exemption allow effective tax. Originality/Value: results reflect that despite lack Directives regulate rules taxing income, are emerging spontaneously burdens slowly equalizing. This process result competition between member state systems—nations extensively utilizing construction utilize stimulating functions system, which turn impacts open spontaneous PIT harmonization.
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ژورنال
عنوان ژورنال: European Research Studies Journal
سال: 2021
ISSN: ['1108-2976']
DOI: https://doi.org/10.35808/ersj/2286