Tax reliefs for employment of new residents Baturan, Luka; Milošević, Goran; Cvjetković-Ivetić, Cvjetana
Zbornik radova (Pravni fakultet u Novom Sadu),
2022, Letnik:
56, Številka:
4
Journal Article
Recenzirano
Odprti dostop
The paper analyzes the tax relief for employment of new residents. In the first two parts, there is a legal analysis of Art. 15c of the Law on Personal Income Tax and Art. 15a of the Law on ...Contributions for Mandatory Social Insurance. Then, this tax relief will be examined in the context of the principles of tax law and public finance, especially the principle of tax fairness, the principle of tax efficiency and the principle of the stability of the tax system. The conclusion is that the problem of the outflow of highly skilled workers could not be solved by partial reforms of tax laws. A systematic solution implies a radical reform of the personal income tax, which would be firmly based on the principles of tax law and tax science.
In an effort to limit the effects of the COVID-19 epidemic determined by restrictions in economic activity and various areas of social activity, the catalogue of preventive actions was expanded by ...tax and legal instruments in the form of income tax reliefs inclining taxpayers to certain behaviours. The reliefs entitle taxpayers to deduct the value of donations made for the purposes of counteracting COVID-19 from the tax base. Two types of such donations have been distinguished, i.e., donations for entities participating in the treatment of infected persons and donations for educational institutions providing remote education. The aim of this article is to establish the premises justifying the claim that the tax reliefs for donations made by income tax payers are autonomous in relation to other tax preferences available to taxpayers making donations for other socially useful purposes. The hypothesis about the ad hoc and temporary nature of these tax reliefs has been verified as true, and the dominance of the motivating and stimulating function over their fiscal function has been demonstrated. Symmetrical solutions have been identified in the legal structure of the subject tax reliefs, as the donor uses a deduction from the tax base, while the recipient does not include the accepted donation in their income. The study uses the legal-dogmatic method and, in addition, the empirical analytical method to present the jurisprudence of courts in the field of applying tax reliefs due to donations made by income tax payers.
Abstract Background The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993–2020. Between ...1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal rate was linear. Objectives The paper aims to analyse if the type of nominal tax rate affects personal income tax progressivity. Methods/Approach The article uses analysis, synthesis, comparison and regression analysis methods. The progressiveness of the tax obligation indicator is used to evaluate the degree of tax progressivity. Results In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive in the period of validity of the nominal linear rate for taxpayers with incomes below the average wage level. Conclusions Since the linear rate has been in force, the government in the Czech Republic has often mistakenly presented that tax rate innovations will ensure that everyone pays the same tax.
The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area ...is the growing number of such relationships and the demands formulated by the public on the principles of taxation of cohabitants. The study analyzes not only taxes on 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 do not have the right to any preferential taxation rules, above all tax reliefs and exemptions. Moreover, the analysis of the research material clearly indicates that staying in cohabitation can even aggravate the situation of a cohabitant under tax law (which can be seen perfectly well on the example of a cohabitant's liability for his partner's taxes). On the basis of a critical analysis of the Polish tax law provisions, the general thesis has been formulated that the situation of cohabitants is affected by deep asymmetry, because on the one hand the legislator uses cohabitation to improve the allocation of public revenues, but on the other hand it does not include cohabitants with pro-family tax policy (although cohabitation is very similar to marriage). The study includes certain demands on the legislator, thanks to which it is possible to cover cohabitants by pro-family tax policy.
This study contains a critical analysis of the judgment of the Voivodship Administrative Court in Rzeszów of 15th December 2015 (I SA/Rz 1090/15). In the Authors’ opinion the court wrongly ...interpreted the need for a strict interpretation of tax law in respect of the provisions implementing tax exemptions. In this study Authors claim that this view of the judges is not supported by the content of the current regulations and by doctrinal views.
In this paper the authors analyze legal and economic aspect of the tax reliefs related to solving housing issue in the Serbian system of personal income tax, i.e. capital gains tax. The aim of the ...paper is to analyze from the legal and economic viewpoint Serbian law related to the capital gains tax reliefs, problems in its implementation, as well as formulate appropriate de lege ferenda propositions. Due to its legal and economic disadvantages the authors suggest its repealing.
Tax reliefs are optional, but a very important element of the taxation system. This element is used for different purposes by a country’s government institutions. Tax reliefs are a form of tax ...expenditure that helps to reduce budget revenues. Tax reliefs influence individual and corporate financial behaviour and can have positive or negative effects on the economic and social factors. In the last few years, expansion of tax relief has attracted worldwide attention because of the fact that, after the global financial crisis, many countries are still suffering from fiscal deficits, and expansion of tax relief has not contributed to solving this problem. Tax reliefs are presupposed to be a fiscal policy tool of significance in various subsystems of public finances. The main aim of this article is to examine the impact of personal income tax reliefs on Lithuanian public finances. To achieve this aim, statistical information was systemized; Monte Carlo method was used to group data by horizontal rows and logical links analysed, which helped to evaluate the influence of tax reliefs on public finances. In the simulations, the Monte Carlo method helped to simulate random samples, which were then examined by adapting the conclusions of the theory of probability and mathematical statistics methods.
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