Personal Income Taxation and Its Effects on Economic Development and Growth

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Author(s): Bistra Svetlozarova Nikolova (University of Economics, Varna, Bulgaria)
Copyright: 2023
Pages: 25
Source title: Research Anthology on Macroeconomics and the Achievement of Global Stability
Source Author(s)/Editor(s): Information Resources Management Association (USA)
DOI: 10.4018/978-1-6684-7460-0.ch045

Keywords: Business & Management / Business Science Reference / Economics & Economic Theory / Economics and Economic Theory

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Abstract

This chapter reviews traditional and contemporary concepts of income taxation and their effects on economic development and growth. The author focuses on discussion issues related to the contemporary concepts of income taxation. The author also considers modern functions of personal income taxes relating to environmental protection and income inequality mitigation. Additionally, the author studies the potential of personal income taxation to apply as an instrument for maintaining sustainable economic development and social stability. This chapter analyzes the effects of progressive and proportional personal income taxation on economic development and growth. It presents a technological model of inspections and audits with the aim of improving the tax and social security control of individuals.

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Personal Income Taxation and Its Effects on Economic Development and Growth

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