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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: © 2023 |Pages: 25
ISBN13: 9781668474600|ISBN10: 1668474603|EISBN13: 9781668474617
DOI: 10.4018/978-1-6684-7460-0.ch045
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MLA

Nikolova, Bistra Svetlozarova. "Personal Income Taxation and Its Effects on Economic Development and Growth." Research Anthology on Macroeconomics and the Achievement of Global Stability, edited by Information Resources Management Association, IGI Global, 2023, pp. 816-840. https://doi.org/10.4018/978-1-6684-7460-0.ch045

APA

Nikolova, B. S. (2023). Personal Income Taxation and Its Effects on Economic Development and Growth. In I. Management Association (Ed.), Research Anthology on Macroeconomics and the Achievement of Global Stability (pp. 816-840). IGI Global. https://doi.org/10.4018/978-1-6684-7460-0.ch045

Chicago

Nikolova, Bistra Svetlozarova. "Personal Income Taxation and Its Effects on Economic Development and Growth." In Research Anthology on Macroeconomics and the Achievement of Global Stability, edited by Information Resources Management Association, 816-840. Hershey, PA: IGI Global, 2023. https://doi.org/10.4018/978-1-6684-7460-0.ch045

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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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