Welcome to the InfoSci Platform
Reference Hub3
Personal Income Taxation and Its Effects on Economic Development and Growth

Personal Income Taxation and Its Effects on Economic Development and Growth

Bistra Svetlozarova Nikolova
Copyright: © 2021 |Pages: 25
ISBN13: 9781799849339|ISBN10: 1799849333|ISBN13 Softcover: 9781799856641|EISBN13: 9781799849346
DOI: 10.4018/978-1-7998-4933-9.ch008
Cite Chapter Cite Chapter

MLA

Nikolova, Bistra Svetlozarova. "Personal Income Taxation and Its Effects on Economic Development and Growth." Bridging Microeconomics and Macroeconomics and the Effects on Economic Development and Growth, edited by Pantelis C. Kostis, IGI Global, 2021, pp. 148-172. https://doi.org/10.4018/978-1-7998-4933-9.ch008

APA

Nikolova, B. S. (2021). Personal Income Taxation and Its Effects on Economic Development and Growth. In P. Kostis (Ed.), Bridging Microeconomics and Macroeconomics and the Effects on Economic Development and Growth (pp. 148-172). IGI Global. https://doi.org/10.4018/978-1-7998-4933-9.ch008

Chicago

Nikolova, Bistra Svetlozarova. "Personal Income Taxation and Its Effects on Economic Development and Growth." In Bridging Microeconomics and Macroeconomics and the Effects on Economic Development and Growth, edited by Pantelis C. Kostis, 148-172. Hershey, PA: IGI Global, 2021. https://doi.org/10.4018/978-1-7998-4933-9.ch008

Export Reference

Mendeley
Favorite

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.

Request Access

You do not own this content. Please login to recommend this title to your institution's librarian or purchase it from the IGI Global bookstore.