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| 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- ↑ Flat Tax - Treccani
- ↑ Law on the income tax on individuals Arqiviad qé: [1] , Chamber of Commerce and Industry of the Republic of Abkhazia. (rüssa)
- ↑ Law Revision Commissioner. INCOME AND BUSINESS TAX ACT CHAPTER 55. 2003. URL consultad 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: [2] , Ernst & Young, September 2016.
- ↑ Law on income tax Arqiviad qé: [3] , 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: [4] 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.[5]
- ↑ Alvin Rabushka. "The Flat Tax Spreads to Georgia." 3 January 2005 Arqiviad qé: [6] ol 1º agosto 2013
- ↑ Tax rates 2015 Arqiviad qé: [7] 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 consultad in data 24 giugno 2007. (arqiviad de l'url orijenal 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%." [8]
- ↑ 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 consultad in data 10 maggio 2013. (arqiviad de l'url orijenal 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 consultad in data 6 giugno 2007. (arqiviad de l'url orijenal in data 24 febbraio 2007)
- ↑ Madagascar Fiscal Guide 2014/15 Arqiviad qé: [9] ol 2 gennaio 2016, KPMG.
- ↑ Alvin Rabushka. "The Flat Tax Spreads to Mongolia." 30 January 2007 Arqiviad qé: [10]
- ↑ 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 consultad in data 19 giugno 2017. (arqiviad de l'url orijenal 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 Arqiviad qé: [11] , Central Asia Business Consultants, 13 August 2009.
- ↑ Income Tax Act 1992, Pacific Islands Legal Information Institute.