Details

Subject(s)

• Expenditures, Public [Browse]

Series

• Technical Notes and Manuals; Technical Notes and Manuals ; No. 2021/008 [More in this series]
• Technical Notes and Manuals

Summary note

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)?.

Source of description

Description based on publisher supplied metadata and other sources.

Contents

Front Matter--Integrating the Collection of Social Insurance Contributions and Personal Income Taxes.

ISBN

1-5135-9463-X

Statement on responsible collection description

Princeton University Library aims to describe library materials in a manner that is respectful to the individuals and communities who create, use, and are represented in the collections we manage. Read more...