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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Ente Autore: International Monetary Fund. Fiscal Affairs Dept
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 2021.
Serie:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2021/008
Soggetti:
Accesso online:Full text available on IMF