The Importance of the Direct Individual Income Taxes in the Structure of the Tax System

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Pages: 233-239
DOI: https://doi.org/10.54664/CABS8330

Abstract:

The optimal functioning of a country’s economy depends on the implemented tax policy, which in turn depends on the degree of the development of the tax system. A specific role among the tax forms, included in the tax system, is played by direct income taxes, which are levied on natural persons. These taxes are the subject of the research in this paper, particularly their organization. The article also pays attention to the preferences introduced, leading to changes in the direct individual income taxes.

Keywords:

direct individual income taxes; tax policy; tax system

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