Economic Themes (2008) 46 (3) 5, 71-83
Jadranka Đurović-Todorović
Abstract: Personal income tax is one of the most important type of taxes all around the world. It is very fertile, elastic and apropriate for realization of fiscal and hudge number of others aims. By using this tax, tax authorities take in care whole tax capability and personal circumstances of tax payers. The aim of this paper is to point out of solutions in implementation of personal icome tax in Austria. Especially we analyse tax payers, taxable income and type of tax rates. On the other side, the aim is to find out is there harmonization betwen nature of this tax and fiscal, economic and social goals. Certainly, it is very important to look at reults of achieving this tax, especially their capability and fertility.
Keywords: Personal income tax; Tax system of Austria; Tax payer; Tax base; Tax rates
SPECIFICITY OF PERSONAL INCOME TAX IN AUSTRIA
Jadranka Đurović-Todorović
Abstract: Personal income tax is one of the most important type of taxes all around the world. It is very fertile, elastic and apropriate for realization of fiscal and hudge number of others aims. By using this tax, tax authorities take in care whole tax capability and personal circumstances of tax payers. The aim of this paper is to point out of solutions in implementation of personal icome tax in Austria. Especially we analyse tax payers, taxable income and type of tax rates. On the other side, the aim is to find out is there harmonization betwen nature of this tax and fiscal, economic and social goals. Certainly, it is very important to look at reults of achieving this tax, especially their capability and fertility.
Keywords: Personal income tax; Tax system of Austria; Tax payer; Tax base; Tax rates
