Economic Themes (2008) 46 (4) 7, 73-83
Jadranka Đurović-Todorović, Marina Đorđević
Abstract: Personal income tax is one of the most important taxation forms. With him it is possible collect the big sum of gross revenues. In this article, we present the elements of tax structure in income taxation. An emphasis is on tax rate and flat taxation. This is new manner of taxation, with single tax rate from personal income tax and corporative income tax. In such a way, tax authority may reduce tax expense and realize principle efficiency.
Keywords: personal income tax; tax unit; tax base; tax rate; flat taxation
THE ELEMENTS OF PERSONAL INCOME TAXATION
Jadranka Đurović-Todorović, Marina Đorđević
Abstract: Personal income tax is one of the most important taxation forms. With him it is possible collect the big sum of gross revenues. In this article, we present the elements of tax structure in income taxation. An emphasis is on tax rate and flat taxation. This is new manner of taxation, with single tax rate from personal income tax and corporative income tax. In such a way, tax authority may reduce tax expense and realize principle efficiency.
Keywords: personal income tax; tax unit; tax base; tax rate; flat taxation
