Integrating the Collection of Social Insurance Contributions and Personal Income Taxes.

This technical note addresses the following questions: -- What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? -- What is the case for transferring responsibility for a country's SIC co...

Deskribapen osoa

Xehetasun bibliografikoak
Erakunde egilea: International Monetary Fund. Fiscal Affairs Dept
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 2021.
Saila:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2021/008
Gaiak:
Sarrera elektronikoa:Full text available on IMF