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...
| 企業作者: | |
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2021.
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| 叢編: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2021/008 |
| 主題: | |
| 在線閱讀: | Full text available on IMF |