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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Autor corporatiu: International Monetary Fund. Fiscal Affairs Dept
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2021.
Col·lecció:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2021/008
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Accés en línia:Full text available on IMF
Descripció
Sumari: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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Descripció física:1 online resource (24 pages)
Format:Mode of access: Internet
ISSN:2075-8669
Accés:Electronic access restricted to authorized BRAC University faculty, staff and students