15 The Pay-As-You-Earn Tax on Wages
Author:
Koenraad Heeden
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Language:
English
Print Publication Date:
25 Jun 1998
Keywords:
BOOK; tax treaty; transferor company; investment; investor; enterprise tax; wage income; PAYE system; wage withholding; year-end wage payment; wage column; Personal income; Income tax systems; Wages; Tax administration core functions; Global; Personal income tax; Income

Abstract

Although undeniably useful in immediately strengthening collections,… withholding does not obviate the need to strengthen the tax administration itself.

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Cover Tax Law Design and Drafting, Volume 2
Tax Law Design and Drafting, Volume 2
ISBN:
9781557756336
Publication Date:
25 Jun 1998
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781557756336.071
Pages:
731