Flat tax
La flat tax a l'è el sistema di impost indova l'aliquota a l'è semper l'istessa, senza variazion per el reddit anca se, a bon cunt, a l'è possibil parlà de flat tax anca cont di detrazion o cont 'n imposta negativa. A l'è stada pensada in del 1956 del Milton Friedman.[1]
Stat cont la flat tax[Modifega | modifica 'l sorgent]
| Paes o territori | Aliquota media |
|---|---|
| Abcasia[2] | 10% |
| Belise[3] | 25% |
| Russia Bianca[4] | 13% |
| Bolivia[4] | 13% |
| Bosnia e Erzegovina[5][6] | 10% |
| Bulgaria[4][7] | 10% |
| Estonia[8] | 20% |
| Georgia[4][9][10] | 20% |
| Giamaica[4] | 25% |
| Groenlandia[11] | da 36% a 44% (variabil a segonda de la municipalità) |
| Guernsey[4][12] | 20% |
| Guyana[13] | 33.33% |
| Jersey[4][14] | 20% |
| Cosacchia[4][15] | 10% |
| Chirghisia[12][16] | 10% |
| Lettonia[4][9][17] | 23% |
| Lituania[4][9][18] | 15% |
| Macedonia del Nord[4][12][19] | 10% |
| Madagascar[20] | 20% |
| Mauritius[4][12] | 15% |
| Mongolia[21] | 10% |
| Artsakh[22] | 5% |
| Ossezia del Sud[23] | 12% |
| Romania[4][9] | 16% |
| Russia[4][9][24] | 13% |
| Seicelle[4] | 15% |
| Timor Est[25] | 10% |
| Transnistria[26] | 10% |
| Trinidad e Tobago[4] | 25% |
| Turkmenistan[27] | 10% |
| Tuvalu[28] | 30% |
| Ungheria[4] | 15% |
Riferiment[Modifega | modifica 'l sorgent]
- ↑ Flat Tax - Treccani
- ↑ Law on the income tax on individuals, Chamber of Commerce and Industry of the Republic of Abkhazia. (rüssa)
- ↑ Law Revision Commissioner. INCOME AND BUSINESS TAX ACT CHAPTER 55. 2003. URL consultato in data 11 novembre 2017.
- ↑ 4,00 4,01 4,02 4,03 4,04 4,05 4,06 4,07 4,08 4,09 4,10 4,11 4,12 4,13 4,14 4,15 4,16 Worldwide Personal Tax and Immigration Guide 2016-17 Arqiviad qé: [1] , Ernst & Young, September 2016.
- ↑ Law on income tax, Federation of Bosnia and Herzegovina. Modell:Bs icon, Modell:Hr icon, Modell:Sr icon
- ↑ Bosnia and Herzegovina Tax Rates, TaxRates.cc.
- ↑ Bulgarian parliament approves 2008 budget that foresees record 3 percent surplus, The Associated Press.
- ↑ Estonia Highlights 2016 Arqiviad qé: [2] ol 10 settembre 2016, Deloitte.
- ↑ 9,0 9,1 9,2 9,3 9,4 Michael Keen, Yitae Kim, and Ricardo Varsano. "The 'Flat Tax(es)': Principles and Evidence." IMF Working Paper WP/06/218.[3]
- ↑ Alvin Rabushka. "The Flat Tax Spreads to Georgia." 3 January 2005 Arqiviad qé: [4] ol 1º agosto 2013
- ↑ Tax rates 2015 Arqiviad qé: [5] ol 27 luglio 2016, Tax Agency of Greenland.
- ↑ 12,0 12,1 12,2 12,3 Alvin Rabushka. "Flat and Flatter Taxes Continue to Spread Around the Globe." 16 January 2007.Archived copy. URL consultato in data 24 giugno 2007. (archiviato dall'url originale in data 7 luglio 2007)
- ↑ Guyana Tax Rates, TaxRates.cc.
- ↑ http://ec.europa.eu/economy_finance/publications/publication415_en.pdf
- ↑ 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%." [6]
- ↑ What should a foreigner know about Kyrgyzstan's tax system, The Times of Central Asia.
- ↑ Personal income tax rate to stay unchanged at 23% in Latvia, The Baltic Course, 30 November 2015.
- ↑ Alvin Rabushka. "A Competitive Flat Tax Spreads to Lithuania." 2 November 2005.Copia archiviata. URL consultato in data 10 maggio 2013. (archiviato dall'url originale in data 31 luglio 2013)
- ↑ "The lowest flat corporate and personal income tax rates." Invest Macedonia government web site. Retrieved 6 June 2007. Archived copy. URL consultato in data 6 giugno 2007. (archiviato dall'url originale in data 24 febbraio 2007)
- ↑ Madagascar Fiscal Guide 2014/15 Arqiviad qé: [7] ol 2 gennaio 2016, KPMG.
- ↑ Alvin Rabushka. "The Flat Tax Spreads to Mongolia." 30 January 2007 Arqiviad qé: [8]
- ↑ The wannabe nation of Nagorno-Karabakh, The Christian Science Monitor, 30 May 2007.
- ↑ (RU) Law on the income tax on individuals. Committee on Taxes and Duties of the Republic of South Ossetia. URL consultato in data 19 giugno 2017. (archiviato dall'url originale in data 5 novembre 2013)
- ↑ russiaeconomy.org
- ↑ A guide for income taxpayers, Ministry of Finance of East Timor, 30 June 1905.
- ↑ A Low Flat Tax Has Been Adopted in Pridnestrovie, Alvin Rabushka, 17 August 2007.
- ↑ Lega and tax aspects of doing business in Turkmenistan 2009, Central Asia Business Consultants, 13 August 2009.
- ↑ Income Tax Act 1992, Pacific Islands Legal Information Institute.