Pajak tetap

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Undang-undang  · Peraturan Pemerintah  · Keputusan Menteri Keuangan
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Internasional
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Tax treaty
Menurut negara
Tarif pajak diseluruh dunia
Pendapatan pajak dalam %PDB
Amerika Serikat  · Singapura  · Malaysia  · Indonesia
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Pajak tetap adalah tarif pemungutan pajak dengan persentase yang tetap.[1] Sistem pajak tetap sangat berbeda dengan sistem progresif, yang jumlahnya bergantung dengan tingkat pendapatan. Pajak tetap memberikan kemudahan dalam kode pajak, yang dilaporkan telah meningkatkan pelayanan dan menurunkan biaya pemerintahan.[2]

Negara yang menetapkan tarif pajak tetap

  flat personal income tax >0%   flat personal income tax 0%

Referensi

  1. ^ James, Simon (1998) A Dictionary of Taxation, Edgar Elgar Publishing Limited: Northampton, MA
  2. ^ Mitchell, Daniel J. (2005-07-07). "A Brief Guide to the Flat Tax". Heritage Foundation. Diarsipkan dari versi asli tanggal 2009-04-24. Diakses tanggal 2009-04-23. 
  3. ^ The Associated Press. "Bulgarian parliament approves 2008 budget that foresees record 3 percent surplus". [1]
  4. ^ Daniel Mitchell. "Albania Joins the Flat Tax Club." Cato at Liberty, April 9, 2007. [2] Diarsipkan 2009-03-07 di Wayback Machine.
  5. ^ Jonilda Koci. "Albanian government approves 10% flat tax". Southeast European Times, June 4, 2007. [3]
  6. ^ Alvin Rabushka. "The Flat Tax Spreads to the Czech Republic." hoover.org, 27 August 2008. [4] Diarsipkan 2007-12-10 di Wayback Machine.
  7. ^ Alvin Rabushka. "Estonia Plans to Reduce its Flat-Tax Rate." March 26, 2007. [5] Diarsipkan 2008-10-14 di Wayback Machine.
  8. ^ Toby Harnden. "Pioneer of the 'flat tax' taught the East to thrive." Telegraph, April 9, 2005.[6] Diarsipkan 2008-02-24 di Wayback Machine.
  9. ^ a b c d e f g h Michael Keen, Yitae Kim, and Ricardo Varsano. "The 'Flat Tax(es)': Principles and Evidence." IMF Working Paper WP/06/218.[7]
  10. ^ "Alvin Rabushka. "The Flat Tax Spreads to Georgia." January 3, 2005". Diarsipkan dari versi asli tanggal 2008-11-19. Diakses tanggal 2010-02-05. 
  11. ^ a b c d e Alvin Rabushka. "Flat and Flatter Taxes Continue to Spread Around the Globe." January 16, 2007.[8] Diarsipkan 2007-07-07 di Wayback Machine.
  12. ^ The Economist Intelligence Unit, Kazakhstan fact sheet. "In 2007 Kazakhstan introduced several changes to the taxation system. The flat-rate VAT on all goods was reduced from 15% to 14%, and a flat rate of income tax of 10% was introduced, in place of the previous progressive range of 5-20%." [9]
  13. ^ Daniel Mitchell. "Iceland Comes in From the Cold With Flat Tax Revolution." March 27, 2007.[10]
  14. ^ The Globe and Mail, as quoted on Cato-at-liberty by Daniel Mitchell: "Effective this year, Iceland (population: 300,000) taxes all personal income at a flat rate of 32 per cent — which appears high because it includes municipal as well as national taxes." [11] Diarsipkan 2010-03-03 di Wayback Machine.
  15. ^ Daniel Mitchell. "Iceland Joins the Flat Tax Club." Cato Tax and Budget Bulletin, February 2007. [12]
  16. ^ Daniel Mitchell. "If a Flat Tax is Good for Iraq, How About America?" Heritage foundation, November 10, 2003. [13] Diarsipkan 2010-03-01 di Wayback Machine..
  17. ^ Alvin Rabushka. "The Flat Tax in Iraq: Much Ado About Nothing—So Far." May 6, 2004. [14] Diarsipkan 2008-09-15 di Wayback Machine.
  18. ^ "Noam Chomsky. "Transfer real sovereignty." znet, May 11, 2004". Diarsipkan dari versi asli tanggal 2006-10-10. Diakses tanggal 2010-02-05. 
  19. ^ http://ec.europa.eu/economy_finance/publications/publication415_en.pdf
  20. ^ Alvin Rabushka. "A Competitive Flat Tax Spreads to Lithuania." November 2, 2005.[15] Diarsipkan 2008-11-19 di Wayback Machine.
  21. ^ "The lowest flat corporate and personal income tax rates." Invest Macedonia government web site. Retrieved June 6, 2007. [16] Diarsipkan 2007-02-24 di Wayback Machine.
  22. ^ "Alvin Rabushka. "The Flat Tax Spreads to Mongolia." January 30, 2007". Diarsipkan dari versi asli tanggal 2007-06-26. Diakses tanggal 2010-02-05. 
  23. ^ "Alvin Rabushka. "The Flat Tax Spreads to Montenegro." April 13, 2007". Diarsipkan dari versi asli tanggal 2008-12-02. Diakses tanggal 2010-02-05. 
  24. ^ "Alvin Rabushka. "Russia adopts 13% flat tax." July 26, 2000". Diarsipkan dari versi asli tanggal 2008-11-19. Diakses tanggal 2010-02-05. 
  25. ^ "Alvin Rabushka. "The Flat Tax Spreads to Serbia." March 23, 2004". Diarsipkan dari versi asli tanggal 2004-12-10. Diakses tanggal 2010-02-05. 
  26. ^ "Alvin Rabushka. "The Flat Tax Spreads to Ukraine." May 27, 2003". Diarsipkan dari versi asli tanggal 2009-01-05. Diakses tanggal 2010-02-05. 

Pranala luar

Wikiquote memiliki koleksi kutipan yang berkaitan dengan: Taxation.
  • The Laffer Curve: Past, Present and Future Diarsipkan 2007-12-01 di Wayback Machine.: A detailed examination of the theory behind the Laffer curve, and many case studies of tax cuts on government revenue in the United States
  • Podcast of Rabushka discussing the flat tax Alvin Rabushka discusses the flat tax with Russ Roberts on EconTalk.
Ikon rintisan

Artikel bertopik ekonomi ini adalah sebuah rintisan. Anda dapat membantu Wikipedia dengan mengembangkannya.

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