35:
2176:
1643:
1631:
1717:
average salary, with an additional tax rate of 10% being applied. As the second "bracket" , if a person earning six times the average salary, an additional 15% is applied on top of the previously described taxes. It must be clear that all the tax rates described are cumulatively applied, one on top of the other.
1759:
income tax is a synthetic tax that encompasses all possible types of incomes, even going so far as to baselessly proclaim that the person paying the most annual income tax in a year is "the richest man in Serbia", thus hiding the underdevelopment and uncertainty of the tax law in Serbia and the growing
1758:
and interest are not subject to personal income tax, since all three regimes of income tax (monthly payroll tax, annual 10% tax, annual 15% tax) are in essence schedular. However, it has been noted that
Serbian government and government-controlled media have frequently falsely claimed that the annual
1716:
rate is 10%. However, if a physical person earns more than 3 times of an average salary, they are also liable for an additional annual income tax, which has two "brackets". The first "bracket" of the annual income tax encompasses salaries and certain other (but not all) incomes that are 3 times
979:
1901:
1862:
1827:
1849:
3192:
3089:
2418:
3197:
3202:
3119:
3182:
3134:
1775:) living in obvious wealth pay the annual income tax, because their wealth is derived from capital and not encompassed by either the payroll or income taxes.
3109:
3069:
2947:
3187:
3074:
1791:
1816:
1902:"The perfect silence: An empirical study on how ignorance and lack of critical debate effect the process of enacting tax legislation in Serbia"
1863:"The perfect silence: An empirical study on how ignorance and lack of critical debate effect the process of enacting tax legislation in Serbia"
2089:
1325:
2898:
2363:
2161:
2706:
2633:
1182:
2746:
2101:
1802:
1047:
1042:
483:
2010:
1957:
2668:
1396:
989:
210:
478:
2520:
1596:
777:
3027:
2375:
1471:
2957:
2351:
2287:
2118:
1673:
1536:
659:
171:
2047:
997:
745:
2891:
2515:
2094:
462:
2794:
644:
240:
3218:
3164:
2977:
1601:
1320:
3002:
2804:
2799:
2773:
2469:
2141:
1606:
565:
34:
3249:
2716:
2489:
2106:
2079:
2020:
2015:
1304:
595:
3084:
2884:
2811:
2751:
2628:
2474:
2302:
2251:
1987:
1950:
1546:
1516:
3244:
2701:
2691:
2663:
2538:
2358:
2151:
927:
399:
3049:
2711:
2658:
2623:
2336:
2241:
2005:
974:
552:
509:
360:
215:
64:
2317:
2226:
2216:
2211:
2052:
2000:
1566:
984:
468:
3149:
2758:
2741:
2443:
2413:
2246:
2196:
1581:
1521:
1032:
1027:
649:
530:
181:
3239:
3079:
3059:
3039:
2942:
2821:
2736:
2696:
2678:
2588:
2324:
2292:
2146:
2069:
1943:
1772:
1666:
1491:
1376:
1371:
967:
546:
365:
3054:
2560:
2464:
2346:
2329:
2113:
2084:
1571:
1496:
1461:
1446:
1366:
1356:
600:
520:
515:
436:
3129:
3104:
2962:
2433:
2341:
2307:
2279:
2256:
2062:
1591:
1556:
1531:
1411:
1391:
558:
235:
96:
1720:
Obligatory contributions for state funds by an employee (up to a certain amount) include:
8:
3159:
3022:
3017:
3007:
2992:
2987:
2982:
2967:
2952:
2937:
2932:
2927:
2922:
2686:
2613:
2555:
2499:
2438:
2312:
2297:
2184:
2156:
1768:
1611:
1511:
1506:
1451:
1436:
1426:
1421:
1416:
1361:
1351:
1346:
1330:
1200:
1146:
949:
457:
3154:
3144:
3114:
3099:
3094:
3044:
3012:
2997:
2972:
2816:
2763:
2728:
2638:
2618:
2570:
2484:
2370:
2270:
2136:
2057:
1995:
1586:
1576:
1561:
1551:
1526:
1476:
1441:
1431:
1401:
1386:
1381:
1236:
1151:
939:
903:
824:
703:
421:
59:
3139:
3064:
3034:
2851:
2844:
2580:
2494:
2408:
2389:
2221:
2206:
2201:
2074:
2035:
1978:
1970:
1921:
1882:
1764:
1659:
1501:
1486:
1481:
1456:
1406:
1206:
917:
869:
809:
725:
666:
378:
345:
151:
2598:
2565:
2479:
1913:
1874:
1760:
1748:
The effective personal income tax rate is therefore somewhere in the range 20ā41%.
1541:
1466:
1072:
1037:
1017:
829:
797:
671:
525:
276:
2860:
2783:
2768:
2648:
2643:
2608:
2550:
2236:
2231:
2030:
1635:
1251:
1109:
1104:
839:
802:
713:
678:
580:
504:
340:
300:
266:
176:
166:
161:
156:
74:
2042:
2025:
1838:
1734:
Obligatory contributions for state funds by an employer (also capped) include:
1194:
1166:
1141:
1002:
844:
639:
575:
473:
411:
315:
310:
293:
271:
3233:
2865:
2653:
2425:
1925:
1917:
1886:
1878:
1751:
1690:
1266:
934:
859:
750:
683:
617:
585:
452:
394:
355:
335:
305:
220:
141:
136:
111:
101:
43:
2603:
1706:
1647:
1161:
944:
913:
884:
864:
755:
740:
720:
634:
629:
431:
225:
1839:
Maximum contributions for state funds by
Accountancy Association of Serbia
194:
2593:
1713:
1156:
894:
854:
772:
708:
654:
590:
416:
406:
350:
230:
131:
126:
84:
69:
1261:
1231:
1114:
1099:
1022:
954:
922:
874:
849:
834:
735:
730:
698:
624:
330:
325:
146:
106:
52:
2876:
1702:
1094:
1012:
1007:
693:
688:
499:
426:
116:
1755:
1256:
1224:
908:
898:
819:
814:
787:
760:
570:
320:
261:
256:
89:
1935:
1067:
889:
792:
782:
121:
79:
2175:
1966:
1694:
1630:
1276:
1087:
1082:
1077:
879:
767:
1291:
1286:
1281:
1271:
1246:
1241:
1188:
1060:
1697:
is 15%, although some deductions might apply. The standard
2907:
1698:
26:
991:
1701:rate is 20% and the lower rate is 10%. Income from
1763:. In reality, virtually none of the controversial
1709:with most countries in, but few outside, Europe.
3231:
2892:
1951:
1899:
1860:
1667:
1900:KostiÄ, Svetislav; VukoviÄ, Danilo (2019).
1861:KostiÄ, Svetislav; VukoviÄ, Danilo (2019).
2899:
2885:
1958:
1944:
1812:
1810:
1674:
1660:
1183:Institute on Taxation and Economic Policy
1689:consists of the following; the standard
1807:
3232:
2906:
1785:
1705:is a subject to a 15% tax. Serbia has
2880:
1939:
1828:Tax Treaties Summary for Serbia 2012
1767:-like financiers in Serbia (such as
1965:
13:
2119:Federal Republic (1992–2006)
1906:Anali Pravnog fakulteta u Beogradu
1867:Anali Pravnog fakulteta u Beogradu
1796:
14:
3261:
998:Global minimum corporate tax rate
2174:
1641:
1629:
463:Base erosion and profit shifting
33:
241:Optimal capital income taxation
1893:
1854:
1843:
1832:
1821:
1321:List of countries by tax rates
1:
1778:
746:Natural resources consumption
1744:0.00% unemployment insurance
1730:0.75% unemployment insurance
596:United States as a tax haven
7:
10:
3266:
2634:Inventions and discoveries
2352:Chief of the General Staff
2048:Habsburg Kingdom of Serbia
510:Offshore financial centres
400:Repatriation tax avoidance
3211:
3173:
2915:
2838:
2782:
2727:
2677:
2579:
2546:
2537:
2508:
2457:
2401:
2397:
2388:
2278:
2269:
2192:
2183:
2172:
2129:
1986:
1977:
975:Financial transaction tax
65:Property tax equalization
2288:Administrative divisions
2053:History of modern Serbia
1918:10.5937/AnaliPFB1901069K
1879:10.5937/AnaliPFB1901069K
1326:Tax revenue to GDP ratio
985:Currency transaction tax
566:Liechtenstein tax affair
2742:Serbian Orthodox Church
1741:5.15% state health fund
1727:5.15% state health fund
1033:Permanent establishment
1028:Exchange of Information
531:Financial Secrecy Index
182:Medical savings account
2958:Bosnia and Herzegovina
2812:Basketball superleague
1738:12% state pension fund
1724:14% state pension fund
928:Vehicle miles traveled
547:Ireland as a tax haven
361:Private tax collection
2114:Serbia and Montenegro
2085:Kingdom of Yugoslavia
1817:Personal Taxation Law
1712:The standard monthly
601:Panama as a tax haven
553:Ireland v. Commission
521:Conduit and sink OFCs
516:Offshore magic circle
437:Unreported employment
2669:World Heritage Sites
2102:Socialist Yugoslavia
2063:Revolutionary Serbia
1792:Company Taxation Law
1597:United Arab Emirates
1339:Individual Countries
1048:Foreign revenue rule
840:Inheritance (estate)
559:Leprechaun economics
3250:Taxation by country
3174:States with limited
1636:Business portal
1331:Tax rates in Europe
1201:Tax Justice Network
1147:Dhammika Dharmapala
650:Airport improvement
458:Transfer mispricing
249:Distribution of Tax
21:Part of a series on
2490:Telecommunications
2107:Socialist Republic
2058:Serbian Revolution
2016:Grand Principality
1850:Working calculator
1687:Taxation in Serbia
1237:Eight per thousand
1152:James R. Hines Jr.
1043:European Union FTT
60:Government revenue
3245:Economy of Serbia
3227:
3226:
2874:
2873:
2834:
2833:
2830:
2829:
2752:Roman Catholicism
2533:
2532:
2529:
2528:
2384:
2383:
2376:Political parties
2359:National Assembly
2303:Foreign relations
2265:
2264:
2170:
2169:
2090:German occupation
1803:VAT Law in Serbia
1773:Miroslav MiÅ”koviÄ
1684:
1683:
1619:
1618:
1215:
1214:
1207:Tax Policy Center
950:Negative (income)
726:Environmental tax
608:
607:
526:Financial centres
346:Tax investigation
284:
283:
152:Tax harmonization
3257:
2916:Sovereign states
2901:
2894:
2887:
2878:
2877:
2854:
2847:
2664:National symbols
2577:
2576:
2544:
2543:
2430:
2399:
2398:
2395:
2394:
2276:
2275:
2190:
2189:
2178:
1984:
1983:
1960:
1953:
1946:
1937:
1936:
1930:
1929:
1897:
1891:
1890:
1858:
1852:
1847:
1841:
1836:
1830:
1825:
1819:
1814:
1805:
1800:
1794:
1789:
1761:income disparity
1676:
1669:
1662:
1648:Money portal
1646:
1645:
1644:
1634:
1633:
1310:
1309:
1131:
1130:
1038:Transfer pricing
1018:Tax equalization
992:
935:Corporate profit
571:Luxembourg Leaks
505:Corporate havens
384:
383:
200:
199:
37:
18:
17:
3265:
3264:
3260:
3259:
3258:
3256:
3255:
3254:
3230:
3229:
3228:
3223:
3207:
3193:Northern Cyprus
3175:
3169:
3090:North Macedonia
2911:
2905:
2875:
2870:
2857:
2850:
2843:
2826:
2778:
2723:
2673:
2659:Public holidays
2575:
2525:
2504:
2453:
2428:
2380:
2337:Law enforcement
2261:
2179:
2166:
2125:
2031:Moravian Serbia
1973:
1964:
1934:
1933:
1898:
1894:
1859:
1855:
1848:
1844:
1837:
1833:
1826:
1822:
1815:
1808:
1801:
1797:
1790:
1786:
1781:
1680:
1642:
1640:
1628:
1621:
1620:
1307:
1297:
1296:
1252:Fiscus Judaicus
1227:
1217:
1216:
1175:Advocacy groups
1128:
1120:
1119:
1110:Trade agreement
1105:Free-trade zone
1063:
1053:
1052:
990:
970:
960:
959:
620:
610:
609:
581:Paradise Papers
422:Debtors' prison
381:
371:
370:
341:Tax preparation
301:Revenue service
296:
286:
285:
197:
187:
186:
167:Double taxation
162:Tax withholding
157:Tax competition
75:Non-tax revenue
55:
12:
11:
5:
3263:
3253:
3252:
3247:
3242:
3225:
3224:
3222:
3221:
3219:European Union
3215:
3213:
3212:Other entities
3209:
3208:
3206:
3205:
3200:
3195:
3190:
3185:
3179:
3177:
3171:
3170:
3168:
3167:
3165:United Kingdom
3162:
3157:
3152:
3147:
3142:
3137:
3132:
3127:
3122:
3117:
3112:
3107:
3102:
3097:
3092:
3087:
3082:
3077:
3072:
3067:
3062:
3057:
3052:
3047:
3042:
3037:
3032:
3030:
3025:
3020:
3015:
3010:
3005:
3000:
2995:
2990:
2985:
2980:
2978:Czech Republic
2975:
2970:
2965:
2960:
2955:
2950:
2945:
2940:
2935:
2930:
2925:
2919:
2917:
2913:
2912:
2904:
2903:
2896:
2889:
2881:
2872:
2871:
2869:
2868:
2863:
2856:
2855:
2848:
2840:
2839:
2836:
2835:
2832:
2831:
2828:
2827:
2825:
2824:
2819:
2814:
2809:
2808:
2807:
2802:
2797:
2788:
2786:
2780:
2779:
2777:
2776:
2771:
2766:
2761:
2756:
2755:
2754:
2749:
2744:
2733:
2731:
2725:
2724:
2722:
2721:
2720:
2719:
2714:
2709:
2704:
2699:
2692:Notable people
2689:
2683:
2681:
2675:
2674:
2672:
2671:
2666:
2661:
2656:
2654:Naming culture
2651:
2646:
2641:
2636:
2631:
2626:
2621:
2616:
2611:
2606:
2601:
2596:
2591:
2585:
2583:
2574:
2573:
2568:
2563:
2558:
2553:
2547:
2541:
2535:
2534:
2531:
2530:
2527:
2526:
2524:
2523:
2518:
2516:Shopping malls
2512:
2510:
2506:
2505:
2503:
2502:
2497:
2492:
2487:
2482:
2477:
2472:
2467:
2461:
2459:
2455:
2454:
2452:
2451:
2446:
2444:Stock Exchange
2441:
2436:
2431:
2423:
2422:
2421:
2411:
2405:
2403:
2392:
2386:
2385:
2382:
2381:
2379:
2378:
2373:
2368:
2367:
2366:
2356:
2355:
2354:
2349:
2339:
2334:
2333:
2332:
2322:
2321:
2320:
2318:Prime Minister
2315:
2305:
2300:
2295:
2290:
2284:
2282:
2273:
2267:
2266:
2263:
2262:
2260:
2259:
2254:
2249:
2244:
2239:
2234:
2229:
2227:Extreme points
2224:
2219:
2214:
2209:
2204:
2199:
2193:
2187:
2181:
2180:
2173:
2171:
2168:
2167:
2165:
2164:
2159:
2154:
2149:
2144:
2139:
2133:
2131:
2127:
2126:
2124:
2123:
2122:
2121:
2111:
2110:
2109:
2099:
2098:
2097:
2095:NediÄ's regime
2087:
2082:
2077:
2072:
2067:
2066:
2065:
2055:
2050:
2045:
2043:Ottoman period
2040:
2039:
2038:
2033:
2028:
2023:
2018:
2013:
2003:
1998:
1992:
1990:
1981:
1975:
1974:
1963:
1962:
1955:
1948:
1940:
1932:
1931:
1892:
1853:
1842:
1831:
1820:
1806:
1795:
1783:
1782:
1780:
1777:
1769:Milan RadoiÄiÄ
1746:
1745:
1742:
1739:
1732:
1731:
1728:
1725:
1682:
1681:
1679:
1678:
1671:
1664:
1656:
1653:
1652:
1651:
1650:
1638:
1623:
1622:
1617:
1616:
1615:
1614:
1609:
1604:
1602:United Kingdom
1599:
1594:
1589:
1584:
1579:
1574:
1569:
1564:
1559:
1554:
1549:
1544:
1539:
1534:
1529:
1524:
1519:
1514:
1509:
1504:
1499:
1494:
1489:
1484:
1479:
1474:
1469:
1464:
1459:
1454:
1449:
1444:
1439:
1434:
1429:
1424:
1419:
1414:
1409:
1404:
1399:
1394:
1389:
1384:
1379:
1374:
1369:
1364:
1359:
1354:
1349:
1341:
1340:
1336:
1335:
1334:
1333:
1328:
1323:
1315:
1314:
1308:
1303:
1302:
1299:
1298:
1295:
1294:
1289:
1284:
1279:
1274:
1269:
1264:
1259:
1254:
1249:
1244:
1239:
1234:
1228:
1223:
1222:
1219:
1218:
1213:
1212:
1211:
1210:
1204:
1198:
1195:Tax Foundation
1192:
1186:
1177:
1176:
1172:
1171:
1170:
1169:
1167:Gabriel Zucman
1164:
1159:
1154:
1149:
1144:
1142:Mihir A. Desai
1136:
1135:
1129:
1126:
1125:
1122:
1121:
1118:
1117:
1112:
1107:
1102:
1097:
1092:
1091:
1090:
1085:
1075:
1070:
1064:
1059:
1058:
1055:
1054:
1051:
1050:
1045:
1040:
1035:
1030:
1025:
1020:
1015:
1010:
1005:
1003:Robin Hood tax
1000:
995:
987:
982:
977:
971:
966:
965:
962:
961:
958:
957:
952:
947:
942:
940:Excess profits
937:
932:
931:
930:
925:
920:
911:
906:
892:
887:
882:
877:
872:
867:
862:
857:
852:
847:
842:
837:
832:
827:
825:Gross receipts
822:
817:
812:
807:
806:
805:
800:
795:
790:
785:
780:
775:
765:
764:
763:
758:
753:
748:
743:
738:
733:
723:
718:
717:
716:
711:
706:
701:
696:
691:
686:
676:
675:
674:
664:
663:
662:
657:
652:
642:
637:
632:
627:
621:
616:
615:
612:
611:
606:
605:
604:
603:
598:
593:
588:
583:
578:
576:Offshore Leaks
573:
568:
563:
562:
561:
556:
541:
540:
539:Major examples
536:
535:
534:
533:
528:
523:
518:
513:
507:
502:
494:
493:
489:
488:
487:
486:
481:
476:
474:Dutch Sandwich
471:
466:
460:
455:
447:
446:
442:
441:
440:
439:
434:
429:
424:
419:
414:
412:Tax resistance
409:
404:
403:
402:
389:
388:
382:
377:
376:
373:
372:
369:
368:
363:
358:
353:
348:
343:
338:
333:
328:
323:
318:
316:Taxable income
313:
311:Tax assessment
308:
303:
297:
292:
291:
288:
287:
282:
281:
280:
279:
274:
269:
264:
259:
251:
250:
246:
245:
244:
243:
238:
233:
228:
223:
218:
213:
205:
204:
203:General Theory
198:
193:
192:
189:
188:
185:
184:
179:
174:
172:Representation
169:
164:
159:
154:
149:
144:
139:
134:
129:
124:
119:
114:
109:
104:
99:
94:
93:
92:
82:
77:
72:
67:
62:
56:
51:
50:
47:
46:
39:
38:
30:
29:
23:
22:
9:
6:
4:
3:
2:
3262:
3251:
3248:
3246:
3243:
3241:
3240:Law of Serbia
3238:
3237:
3235:
3220:
3217:
3216:
3214:
3210:
3204:
3201:
3199:
3198:South Ossetia
3196:
3194:
3191:
3189:
3186:
3184:
3181:
3180:
3178:
3172:
3166:
3163:
3161:
3158:
3156:
3153:
3151:
3148:
3146:
3143:
3141:
3138:
3136:
3133:
3131:
3128:
3126:
3123:
3121:
3118:
3116:
3113:
3111:
3108:
3106:
3103:
3101:
3098:
3096:
3093:
3091:
3088:
3086:
3083:
3081:
3078:
3076:
3073:
3071:
3068:
3066:
3063:
3061:
3058:
3056:
3053:
3051:
3050:Liechtenstein
3048:
3046:
3043:
3041:
3038:
3036:
3033:
3031:
3029:
3026:
3024:
3021:
3019:
3016:
3014:
3011:
3009:
3006:
3004:
3001:
2999:
2996:
2994:
2991:
2989:
2986:
2984:
2981:
2979:
2976:
2974:
2971:
2969:
2966:
2964:
2961:
2959:
2956:
2954:
2951:
2949:
2946:
2944:
2941:
2939:
2936:
2934:
2931:
2929:
2926:
2924:
2921:
2920:
2918:
2914:
2909:
2902:
2897:
2895:
2890:
2888:
2883:
2882:
2879:
2867:
2864:
2862:
2859:
2858:
2853:
2849:
2846:
2842:
2841:
2837:
2823:
2820:
2818:
2815:
2813:
2810:
2806:
2803:
2801:
2798:
2796:
2793:
2792:
2791:Federations:
2790:
2789:
2787:
2785:
2781:
2775:
2772:
2770:
2767:
2765:
2762:
2760:
2759:Protestantism
2757:
2753:
2750:
2748:
2745:
2743:
2740:
2739:
2738:
2735:
2734:
2732:
2730:
2726:
2718:
2715:
2713:
2710:
2708:
2705:
2703:
2700:
2698:
2695:
2694:
2693:
2690:
2688:
2685:
2684:
2682:
2680:
2676:
2670:
2667:
2665:
2662:
2660:
2657:
2655:
2652:
2650:
2647:
2645:
2642:
2640:
2637:
2635:
2632:
2630:
2627:
2625:
2622:
2620:
2617:
2615:
2612:
2610:
2607:
2605:
2602:
2600:
2597:
2595:
2592:
2590:
2587:
2586:
2584:
2582:
2578:
2572:
2569:
2567:
2564:
2562:
2559:
2557:
2554:
2552:
2549:
2548:
2545:
2542:
2540:
2536:
2522:
2519:
2517:
2514:
2513:
2511:
2507:
2501:
2498:
2496:
2493:
2491:
2488:
2486:
2483:
2481:
2478:
2476:
2473:
2471:
2468:
2466:
2463:
2462:
2460:
2456:
2450:
2447:
2445:
2442:
2440:
2437:
2435:
2432:
2427:
2424:
2420:
2417:
2416:
2415:
2414:National Bank
2412:
2410:
2407:
2406:
2404:
2400:
2396:
2393:
2391:
2387:
2377:
2374:
2372:
2369:
2365:
2362:
2361:
2360:
2357:
2353:
2350:
2348:
2347:General Staff
2345:
2344:
2343:
2340:
2338:
2335:
2331:
2328:
2327:
2326:
2323:
2319:
2316:
2314:
2311:
2310:
2309:
2306:
2304:
2301:
2299:
2296:
2294:
2291:
2289:
2286:
2285:
2283:
2281:
2277:
2274:
2272:
2268:
2258:
2255:
2253:
2250:
2248:
2245:
2243:
2240:
2238:
2235:
2233:
2230:
2228:
2225:
2223:
2220:
2218:
2215:
2213:
2210:
2208:
2205:
2203:
2200:
2198:
2195:
2194:
2191:
2188:
2186:
2182:
2177:
2163:
2160:
2158:
2155:
2153:
2150:
2148:
2145:
2143:
2140:
2138:
2135:
2134:
2132:
2128:
2120:
2117:
2116:
2115:
2112:
2108:
2105:
2104:
2103:
2100:
2096:
2093:
2092:
2091:
2088:
2086:
2083:
2081:
2078:
2076:
2073:
2071:
2068:
2064:
2061:
2060:
2059:
2056:
2054:
2051:
2049:
2046:
2044:
2041:
2037:
2034:
2032:
2029:
2027:
2024:
2022:
2019:
2017:
2014:
2012:
2009:
2008:
2007:
2004:
2002:
1999:
1997:
1994:
1993:
1991:
1989:
1985:
1982:
1980:
1976:
1972:
1968:
1961:
1956:
1954:
1949:
1947:
1942:
1941:
1938:
1927:
1923:
1919:
1915:
1911:
1907:
1903:
1896:
1888:
1884:
1880:
1876:
1872:
1868:
1864:
1857:
1851:
1846:
1840:
1835:
1829:
1824:
1818:
1813:
1811:
1804:
1799:
1793:
1788:
1784:
1776:
1774:
1770:
1766:
1762:
1757:
1753:
1752:Capital gains
1749:
1743:
1740:
1737:
1736:
1735:
1729:
1726:
1723:
1722:
1721:
1718:
1715:
1710:
1708:
1704:
1700:
1696:
1692:
1691:corporate tax
1688:
1677:
1672:
1670:
1665:
1663:
1658:
1657:
1655:
1654:
1649:
1639:
1637:
1632:
1627:
1626:
1625:
1624:
1613:
1610:
1608:
1607:United States
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1448:
1445:
1443:
1440:
1438:
1435:
1433:
1430:
1428:
1425:
1423:
1420:
1418:
1415:
1413:
1410:
1408:
1405:
1403:
1400:
1398:
1395:
1393:
1390:
1388:
1385:
1383:
1380:
1378:
1375:
1373:
1370:
1368:
1365:
1363:
1360:
1358:
1355:
1353:
1350:
1348:
1345:
1344:
1343:
1342:
1338:
1337:
1332:
1329:
1327:
1324:
1322:
1319:
1318:
1317:
1316:
1313:All Countries
1312:
1311:
1306:
1301:
1300:
1293:
1290:
1288:
1285:
1283:
1280:
1278:
1275:
1273:
1270:
1268:
1267:Tolerance tax
1265:
1263:
1260:
1258:
1255:
1253:
1250:
1248:
1245:
1243:
1240:
1238:
1235:
1233:
1230:
1229:
1226:
1221:
1220:
1208:
1205:
1202:
1199:
1196:
1193:
1190:
1187:
1184:
1181:
1180:
1179:
1178:
1174:
1173:
1168:
1165:
1163:
1160:
1158:
1155:
1153:
1150:
1148:
1145:
1143:
1140:
1139:
1138:
1137:
1133:
1132:
1124:
1123:
1116:
1113:
1111:
1108:
1106:
1103:
1101:
1098:
1096:
1093:
1089:
1086:
1084:
1081:
1080:
1079:
1076:
1074:
1071:
1069:
1066:
1065:
1062:
1057:
1056:
1049:
1046:
1044:
1041:
1039:
1036:
1034:
1031:
1029:
1026:
1024:
1021:
1019:
1016:
1014:
1011:
1009:
1006:
1004:
1001:
999:
996:
993:
988:
986:
983:
981:
978:
976:
973:
972:
969:
968:International
964:
963:
956:
953:
951:
948:
946:
943:
941:
938:
936:
933:
929:
926:
924:
921:
919:
915:
912:
910:
907:
905:
902:
901:
900:
896:
893:
891:
888:
886:
883:
881:
878:
876:
873:
871:
870:Resource rent
868:
866:
863:
861:
858:
856:
853:
851:
848:
846:
843:
841:
838:
836:
833:
831:
828:
826:
823:
821:
818:
816:
813:
811:
808:
804:
801:
799:
796:
794:
791:
789:
786:
784:
781:
779:
776:
774:
771:
770:
769:
766:
762:
759:
757:
754:
752:
749:
747:
744:
742:
739:
737:
734:
732:
729:
728:
727:
724:
722:
719:
715:
712:
710:
707:
705:
702:
700:
697:
695:
692:
690:
687:
685:
682:
681:
680:
677:
673:
670:
669:
668:
667:Capital gains
665:
661:
658:
656:
653:
651:
648:
647:
646:
643:
641:
638:
636:
633:
631:
628:
626:
623:
622:
619:
614:
613:
602:
599:
597:
594:
592:
589:
587:
586:Panama Papers
584:
582:
579:
577:
574:
572:
569:
567:
564:
560:
557:
555:
554:
550:
549:
548:
545:
544:
543:
542:
538:
537:
532:
529:
527:
524:
522:
519:
517:
514:
511:
508:
506:
503:
501:
498:
497:
496:
495:
491:
490:
485:
482:
480:
477:
475:
472:
470:
467:
464:
461:
459:
456:
454:
453:Tax inversion
451:
450:
449:
448:
444:
443:
438:
435:
433:
430:
428:
425:
423:
420:
418:
415:
413:
410:
408:
405:
401:
398:
397:
396:
395:Tax avoidance
393:
392:
391:
390:
386:
385:
380:
379:Noncompliance
375:
374:
367:
364:
362:
359:
357:
356:Tax collector
354:
352:
349:
347:
344:
342:
339:
337:
336:Tax residence
334:
332:
329:
327:
324:
322:
319:
317:
314:
312:
309:
307:
306:Revenue stamp
304:
302:
299:
298:
295:
290:
289:
278:
275:
273:
270:
268:
265:
263:
260:
258:
255:
254:
253:
252:
248:
247:
242:
239:
237:
234:
232:
229:
227:
224:
222:
221:Tax incidence
219:
217:
216:Excess burden
214:
212:
209:
208:
207:
206:
202:
201:
196:
191:
190:
183:
180:
178:
175:
173:
170:
168:
165:
163:
160:
158:
155:
153:
150:
148:
145:
143:
142:Tax incentive
140:
138:
137:Tax advantage
135:
133:
130:
128:
125:
123:
120:
118:
115:
113:
110:
108:
105:
103:
100:
98:
97:Tax threshold
95:
91:
88:
87:
86:
83:
81:
78:
76:
73:
71:
68:
66:
63:
61:
58:
57:
54:
49:
48:
45:
44:fiscal policy
42:An aspect of
41:
40:
36:
32:
31:
28:
25:
24:
20:
19:
16:
3203:Transnistria
3124:
2737:Christianity
2717:Sportspeople
2679:Demographics
2589:Architecture
2521:Supermarkets
2448:
2325:Human rights
2293:Constitution
2070:Principality
2011:Principality
1912:(1): 81ā82.
1909:
1905:
1895:
1870:
1866:
1856:
1845:
1834:
1823:
1798:
1787:
1754:, including
1750:
1747:
1733:
1719:
1711:
1707:tax treaties
1686:
1685:
1567:South Africa
1162:Joel Slemrod
830:Hypothecated
798:Sugary drink
672:Expatriation
551:
469:Double Irish
432:Black market
277:Proportional
226:Laffer curve
211:Price effect
15:
3176:recognition
3150:Switzerland
3085:Netherlands
2561:Health care
2465:Agriculture
2142:Demographic
2006:Middle Ages
2001:Roman times
1996:Prehistoric
1714:payroll tax
1582:Switzerland
1547:Philippines
1522:New Zealand
1517:Netherlands
1157:Ronen Palan
895:User charge
714:Value-added
679:Consumption
591:Swiss Leaks
479:Single Malt
417:Tax shelter
407:Tax evasion
366:Tax farming
351:Tax shelter
267:Progressive
231:Optimal tax
132:Tax amnesty
127:Tax holiday
85:Tax bracket
70:Tax revenue
3234:Categories
3120:San Marino
3080:Montenegro
3060:Luxembourg
3040:Kazakhstan
2943:Azerbaijan
2795:Basketball
2702:Architects
2639:Literature
2470:Automotive
2434:Healthcare
2429:(currency)
2308:Government
2280:Governance
2257:Waterfalls
2080:Since 1918
1779:References
1492:Kazakhstan
1377:Bangladesh
1372:Azerbaijan
1305:By country
1262:Temple tax
1232:Church tax
1115:ATA Carnet
1100:Free trade
1095:Tariff war
1023:Tax treaty
904:Congestion
845:Land value
736:Eco-tariff
704:Television
660:Solidarity
640:Ad valorem
500:Tax havens
331:Tax shield
326:Tax refund
294:Collection
272:Regressive
147:Tax reform
3055:Lithuania
2910:in Europe
2747:Patriarch
2712:Musicians
2707:Inventors
2687:Languages
2614:Education
2556:Education
2500:Transport
2475:Companies
2439:Insurance
2419:governors
2364:President
2313:President
2298:Elections
2252:Mountains
2185:Geography
2036:Despotate
1926:0003-2565
1887:0003-2565
1873:(1): 80.
1756:dividends
1703:dividends
1572:Sri Lanka
1537:Palestine
1497:Lithuania
1462:Indonesia
1447:Hong Kong
1367:Australia
1357:Argentina
1225:Religious
1013:Spahn tax
1008:Tobin tax
860:Pigouvian
778:Cigarette
751:Severance
684:Departure
492:Locations
445:Corporate
427:Smuggling
195:Economics
117:Tax shift
112:Deduction
102:Exemption
3183:Abkhazia
3135:Slovenia
3130:Slovakia
3105:Portugal
2963:Bulgaria
2908:Taxation
2861:Category
2822:Olympics
2817:Football
2805:Handball
2800:Football
2764:Hinduism
2729:Religion
2629:Heritage
2624:Identity
2619:Folklore
2571:Religion
2485:Forestry
2458:Industry
2449:Taxation
2371:Politics
2342:Military
2271:Politics
2152:Military
2137:Capitals
2130:By topic
1988:Timeline
1971:articles
1765:oligarch
1693:rate in
1592:Tanzania
1557:Portugal
1532:Pakistan
1412:Colombia
1392:Bulgaria
1257:Leibzoll
1134:Academic
1127:Research
945:Windfall
885:Turnover
865:Property
815:Georgist
761:Stumpage
756:Steering
741:Landfill
721:Dividend
645:Aviation
635:Per unit
630:Indirect
321:Tax lien
257:Tax rate
236:Theories
90:Flat tax
53:Policies
27:Taxation
3160:Ukraine
3110:Romania
3070:Moldova
3028:Ireland
3023:Iceland
3018:Hungary
3008:Germany
3003:Georgia
2993:Finland
2988:Estonia
2983:Denmark
2968:Croatia
2953:Belgium
2948:Belarus
2938:Austria
2933:Armenia
2928:Andorra
2923:Albania
2845:Outline
2774:Judaism
2609:Cuisine
2581:Culture
2539:Society
2495:Tourism
2409:Banking
2402:Finance
2390:Economy
2242:Islands
2222:Geology
2207:Regions
2202:Climate
2075:Kingdom
2021:Kingdom
1979:History
1612:Uruguay
1512:Namibia
1507:Morocco
1472:Ireland
1452:Iceland
1437:Germany
1427:Finland
1422:Denmark
1417:Croatia
1362:Armenia
1352:Algeria
1347:Albania
994:(CCCTB)
855:Payroll
810:General
803:Tobacco
773:Alcohol
709:Tourist
655:Landing
387:General
122:Tax cut
80:Tax law
3188:Kosovo
3155:Turkey
3145:Sweden
3125:Serbia
3115:Russia
3100:Poland
3095:Norway
3075:Monaco
3045:Latvia
3013:Greece
2998:France
2973:Cyprus
2866:Portal
2697:Actors
2599:Cinema
2566:People
2509:Retail
2480:Energy
2217:Swamps
2212:Rivers
2162:Postal
2157:Origin
2026:Empire
1969:
1967:Serbia
1924:
1885:
1695:Serbia
1587:Taiwan
1577:Sweden
1562:Russia
1552:Poland
1527:Norway
1477:Israel
1442:Greece
1432:France
1402:Canada
1387:Brazil
1382:Bhutan
1277:Kharaj
1185:(ITEP)
1088:Export
1083:Import
1078:Tariff
1068:Custom
955:Wealth
880:Surtax
875:Single
850:Luxury
835:Income
768:Excise
731:Carbon
625:Direct
512:(OFCs)
465:(BEPS)
177:Unions
107:Credit
3140:Spain
3065:Malta
3035:Italy
2852:Index
2784:Sport
2769:Islam
2649:Media
2644:Music
2604:Clans
2551:Crime
2426:Dinar
2247:Lakes
2237:Fauna
2232:Flora
2197:Caves
1502:Malta
1487:Japan
1482:Italy
1457:India
1407:China
1292:Zakat
1287:Nisab
1282:Khums
1272:Jizya
1247:Tithe
1242:Teind
1203:(TJN)
1189:Oxfam
1061:Trade
980:ATTAC
699:Stamp
694:Sales
689:Hotel
618:Types
2330:LGBT
2147:LGBT
1922:ISSN
1883:ISSN
1771:and
1542:Peru
1467:Iran
1209:(US)
1197:(US)
1191:(UK)
1073:Duty
923:Toll
918:GNSS
914:Road
909:Fuel
820:Gift
788:Meat
484:CAIA
262:Flat
2594:Art
1914:doi
1875:doi
1699:VAT
1397:BVI
899:fee
890:Use
793:Sin
783:Fat
3236::
1920:.
1910:67
1908:.
1904:.
1881:.
1871:67
1869:.
1865:.
1809:^
2900:e
2893:t
2886:v
1959:e
1952:t
1945:v
1928:.
1916::
1889:.
1877::
1675:e
1668:t
1661:v
916:/
897:/
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