연구정보
[정책] Personal Income Tax Piggybacking
인도네시아 국외연구자료 연구보고서 - World Bank 발간일 : 2023-03-13 등록일 : 2023-03-17 원문링크
Personal income tax (PIT) piggybacking is a local surcharge levied by Subnational government (SNGs) on top of the taxable personal income or on the personal income tax liability already being levied by the central government. In contrast to tax sharing arrangements, piggybacking provides more SNG autonomy since the SNG is granted the power to set and levy the piggybacking rate, typically within certain bounds established by the central government, thereby strengthening the accountability between SNGs and their residents. Different versions of PIT piggybacking have been implemented largely in high-income countries, including Denmark, Norway, US, Canada, Spain, and Portugal. Croatia, a middle-income country, has adopted a PIT piggybacking system. While PIT piggybacking is an important source of SNG revenue in these countries, if Indonesia were to adopt a PIT piggyback, it would be one of the first few major middle-income countries to do so.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
이전글 | [경제] 주요 투자은행의 아시아 주요국 경제지표 전망(2023.2월말 기준) | 2023-03-17 |
---|---|---|
다음글 | [경제] Enhancing Green Mobility by Leveraging Data and Innovation in UNESCO Herita... | 2023-03-17 |