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...
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| Natura: | Periodico |
| Lingua: | English |
| Pubblicazione: |
Washington, D.C. :
International Monetary Fund,
2021.
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| Serie: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2021/008 |
| Soggetti: | |
| Accesso online: | Full text available on IMF |
| Riassunto: | 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 collection from its social insurance agency(ies) to its tax authority (Section II)? -- What changes does such integration of collection functions involve (Section III)? -- Are there any lessons from international experience to guide such reforms (Section IV)? -- How to build on these lessons when planning a transfer of collection functions (Section V)? -- Are there any beneficial alternatives to full integration of functions (Section VI)? |
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| Descrizione del documento: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Descrizione fisica: | 1 online resource (24 pages) |
| Natura: | Mode of access: Internet |
| ISSN: | 2075-8669 |
| Accesso: | Electronic access restricted to authorized BRAC University faculty, staff and students |