Pajak tetap

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Pajak tetap adalah tarif pemungutan pajak dengan persentase yang tetap.[1] Sistem pajak tetap sangat berbeda dengan sistem progresif, yang jumlahnya bergantung dengan tingkat pendapatan. Pajak tetap memberikan kemudahan dalam kode pajak, yang dilaporkan telah meningkatkan pelayanan dan menurunkan biaya pemerintahan.[2]

Negara yang menetapkan tarif pajak tetap[sunting | sunting sumber]

  flat personal income tax >0%   flat personal income tax 0%

Referensi[sunting | sunting sumber]

  1. ^ James, Simon (1998) A Dictionary of Taxation, Edgar Elgar Publishing Limited: Northampton, MA
  2. ^ Mitchell, Daniel J. (2005-07-07). "A Brief Guide to the Flat Tax". Heritage Foundation. Diakses 2009-04-23. 
  3. ^ The Associated Press. "Bulgarian parliament approves 2008 budget that foresees record 3 percent surplus". [1]
  4. ^ Daniel Mitchell. "Albania Joins the Flat Tax Club." Cato at Liberty, April 9, 2007. [2]
  5. ^ Jonilda Koci. "Albanian government approves 10% flat tax". Southeast European Times, June 4, 2007. [3]
  6. ^ Alvin Rabushka. "The Flat Tax Spreads to the Czech Republic." hoover.org, 27 August 2008. [4]
  7. ^ Alvin Rabushka. "Estonia Plans to Reduce its Flat-Tax Rate." March 26, 2007. [5]
  8. ^ Toby Harnden. "Pioneer of the 'flat tax' taught the East to thrive." Telegraph, April 9, 2005.[6]
  9. ^ a b c d e f g h Michael Keen, Yitae Kim, and Ricardo Varsano. "The 'Flat Tax(es)': Principles and Evidence." IMF Working Paper WP/06/218.[7]
  10. ^ Alvin Rabushka. "The Flat Tax Spreads to Georgia." January 3, 2005
  11. ^ a b c d e Alvin Rabushka. "Flat and Flatter Taxes Continue to Spread Around the Globe." January 16, 2007.[8]
  12. ^ 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%." [9]
  13. ^ Daniel Mitchell. "Iceland Comes in From the Cold With Flat Tax Revolution." March 27, 2007.[10]
  14. ^ The Globe and Mail, as quoted on Cato-at-liberty by Daniel Mitchell: "Effective this year, Iceland (population: 300,000) taxes all personal income at a flat rate of 32 per cent — which appears high because it includes municipal as well as national taxes." [11]
  15. ^ Daniel Mitchell. "Iceland Joins the Flat Tax Club." Cato Tax and Budget Bulletin, February 2007. [12]
  16. ^ Daniel Mitchell. "If a Flat Tax is Good for Iraq, How About America?" Heritage foundation, November 10, 2003. [13].
  17. ^ Alvin Rabushka. "The Flat Tax in Iraq: Much Ado About Nothing—So Far." May 6, 2004. [14]
  18. ^ Noam Chomsky. "Transfer real sovereignty." znet, May 11, 2004
  19. ^ http://ec.europa.eu/economy_finance/publications/publication415_en.pdf
  20. ^ Alvin Rabushka. "A Competitive Flat Tax Spreads to Lithuania." November 2, 2005.[15]
  21. ^ "The lowest flat corporate and personal income tax rates." Invest Macedonia government web site. Retrieved June 6, 2007. [16]
  22. ^ Alvin Rabushka. "The Flat Tax Spreads to Mongolia." January 30, 2007
  23. ^ Alvin Rabushka. "The Flat Tax Spreads to Montenegro." April 13, 2007
  24. ^ Alvin Rabushka. "Russia adopts 13% flat tax." July 26, 2000
  25. ^ Alvin Rabushka. "The Flat Tax Spreads to Serbia." March 23, 2004
  26. ^ Alvin Rabushka. "The Flat Tax Spreads to Ukraine." May 27, 2003

Pranala luar[sunting | sunting sumber]