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...

Full description

Bibliographic Details
Corporate Author: International Monetary Fund. Fiscal Affairs Dept
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2021.
Series:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2021/008
Subjects:
Online Access:Full text available on IMF