Analytic method of tax fixing on the income of physical persons

Arso Manov

Economic Thought journal, 2003, issue 2, 48-62

Abstract: This paper analyzes the changes within the taxation scale in correspondence with the Law on Taxation of the Income of Physical Persons and an analytical method is advanced for the calculation of the tax. A short history review is made of the process of preparatory work of and voting on the Law as well as of the fiscal role of taxes. Comments are made on the changes of a number of elements of the tax scale for the period 2001-2005 and their impact on the size of the tax and of the tax weight on the separate level groups. The main shortcomings of the table method of fixing the tax size are indicated. On the basis of putting into form of the different elements of the tax scale, evidence is formulated that the size of the tax does not depend only on the size of the taxation base but also on the number and width of the different income groups within the table. The advanced analytic method of calculation of tax include tax function and tax weight function. The tax function is characterized by accelerated increase in accordance with the increase of the tax base. The function of the tax weight marks a slowing increase in relation to the tax base.

JEL-codes: H21 H24 (search for similar items in EconPapers)
Date: 2003
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ceeol.com/aspx/issuedetails.aspx?issuei ... 63-86c0-861eea2006a1
Free access

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bas:econth:y:2003:i:2:p:48-62

Access Statistics for this article

More articles in Economic Thought journal from Bulgarian Academy of Sciences - Economic Research Institute Contact information at EDIRC.
Bibliographic data for series maintained by Diana Dimitrova ().