1809:(dividends, interest, royalties) from Ukrainian sources that is paid to non-resident entities is generally subject to 15% WHT. Other payments, including payments for engineering services, lease payments, and agency and brokerage fees, are also subject to 15% WHT, but payments for most other services are not subject to withholding. WHT rates may be reduced under a relevant tax treaty. The 15% WHT rate applies to income (rather than capital gain) on the sale of real estate and on profits from the sale of securities. Capital gains from disposal of interest-free (discounted) bonds and treasury bills are taxed at an 18% rate. Payments for freight services (including sea freight) are subject to 6% WHT. Š special 5% WHT rate on qualifying Eurobond yield applies (including payment of interest to residents of low-tax jurisdictions). Interest payable under a syndicated loan through the organising bank can be subject to reduced WHT rates under the DTTs between Ukraine and the country of residence of each participating bank. The non-resident recipient of income sourced in Ukraine must also be considered the beneficial owner of such income in order to benefit from the reduced tax rates under relevant tax treaties. According to the Tax Code, agents, nominee holders, and other intermediaries in respect of received income cannot be beneficial owners of income sourced in Ukraine, and, therefore, are not entitled to favourable treaty provisions. Payments to non-resident persons for advertising services are not subject to withholding. However, the resident payer is required to pay, from its own funds, a 20% remittance tax based on the value of such services. A resident payer is similarly required to pay, from its own funds, a 12% remittance tax if a payment is made to a foreign insurer or reinsurer whose rating of financial reliability does not meet the requirements set by the authorised state agency. Otherwise, 0% or 4% rates apply. As taxes on advertising and insurance are levied on a resident party, they cannot be relieved using a tax treaty. A taxpayer under the simplified tax regime that distributes passive income to a non-resident or its designated entity (except to the non-residentās PE in Ukraine) is obligated to withhold WHT at the moment of such payments
1764:(including auxiliary services). A 7% rate applies to supplies of pharmaceuticals and healthcare products. Exported goods and auxiliary services are zero-rated. For VAT purposes, services that are included in the customs value of imported and exported goods are considered auxiliary services Certain supplies are not subject to VAT, including: issues of securities; insurance services; reorganization of legal entities; transfers and returns of property under operating lease arrangements; currency exchange; and imports and exports with a custom value of less than 150 EUR. VAT-exempt supplies include published periodicals; student notebooks, textbooks, books and certain educational services; certain public transport services; the provision of software products (until January 1. 2023); and the provision of healthcare services by licensed institutions. Registration is required (for residents and non-residents) if value of taxable supplies of goods or services exceeds ā“1 million during any 12-month period. A legal entity may apply for voluntary registration if it has no VATable activities or if the volume of its VATable transactions is less than the registration threshold. Although not specifically provided for in the Tax Code, in practice a nonresident entity must register for Ukrainian VAT purposes via representative office and/or PE in Ukraine.
1704:
income, which is also called unlimited liability. Tax residency is determined by several factors, if an individual carries out one of them, they are considered a tax resident. The conditions are the following: residency in
Ukraine, permanent residency in Ukraine in the case of living in another country, location of the centre of vital interest in the case of having permanent residency in more than country and location, where an individual resides at least 183 days in a year, in this case none of the above is applicable. A person who is not considered resident has only limited liability, so they have to pay taxes only from their incomes in Ukraine. Individual income tax in Ukraine is proportional tax. It can be 0%, 5%, 9%, 18% and it depends on the type of income. For example, the tax rate for employment income is 18%. In some cases the tax rate depends on the status of the taxpayer. For instance, income from selling real estate is taxed at a rate of 5% for residents and 18% for non-residents. In addition, on every individualās income, which is taxable by Individual Income Tax, military tax is also imposed. Its rate is 1.5%.
35:
1773:
communities. Land tax rate ranges between 1% and 5% of value of the land. Land rent can be at most 12% of the normative monetary value. Immovable property tax is levied on real estate, both commercial and residential, and it is paid by both companies and individuals. The land is excluded from the tax. The tax rate can be set at most at 1.5% of minimum wage for every square meter of the property. Owners of the cars, the value of which is more than ā“1.2 million and which are used less than 5 years, are required to pay transport tax. The cost is ā“25,000 for one car.
1722:
is their worldwide income. Non-residents pay the tax only from income with origin in
Ukraine, but not every kind of income is subject to the tax. Permanent establishment of non-residents are considered separate entity. Tax rate differs between these categories. For residents the tax rate is 18% with few exceptions. For example, insurance companies have to pay 0 to 3% of their income as a special corporate tax, that lowers taxable profit.
1713:
rate is 0%. If the recipient is resident and giver is resident and anyone but first civil degree relative, the tax rate is 5%. If the recipient is resident and giver is non-resident, the tax rate is 18%. If recipient is non-resident and receives some possession in
Ukraine, the tax rate is also 18%. In every case recipient also have to pay military tax, which is at 1.5%, as on every other taxable income.
1643:
1631:
1690:. Taxation is legally regulated by the Taxation Code of Ukraine. The calendar year serves as a fiscal year in Ukraine. The most important sources of tax revenue in Ukraine are unified social security contributions, value added tax, individual income tax. In 2017 taxes collected formed 23% of GDP at ā“969.654 billion.
1819:
Other taxes collected in
Ukraine include customs taxes, different types of rental duty and environmental tax. Customs taxes are mainly levied on imports and the rates mainly vary between 0% and 10%, although in some cases they can be higher. Rental duty taxes natural resources. Within its scope falls
1721:
In case of
Corporate Income Tax, taxation again depends on residency status. To be considered resident, legal entity must be registered in Ukraine and it must operate under Ukrainian laws. If these conditions are met, the legal entity is considered resident and their tax base for Corporate Income Tax
1703:
Individual Income Tax is derived from income of
Ukrainian citizens and other individuals living in the country. Liability for personal income tax is mainly determined by the criterion of residency. A person who is a tax resident in Ukraine is required to pay personal income tax from their worldwide
1772:
Real Estate Tax is composed of 3 parts: land fee, immovable property tax and transport tax. Land fee can be further divided into land tax and land rent. Taxpayers of land tax are owners or users of land, both companies and individuals. Taxpayers of land rent, are renters of the land from state or
1712:
The rates of inheritance and gift tax in
Ukraine depends on tax residency status of testate/giver and inheritor/recipient. In the case of gift tax, there are 4 options. If the recipient is a resident of Ukraine and first civil degree relative of giver, who is also resident of the country, the tax
1763:
Value added tax is levied on the supply of goods and service in
Ukraine and on the import and export of goods and auxiliary services. Supplies to and from Crimea are treated as exports and imports for value added tax purposes. The standard VAT rate is 20% for domestic supplies and imported goods
1754:
An indirect tax is collected by one entity in the supply chain (usually a producer or retailer) and paid to the government, but it is passed on to the consumer as part of the purchase price of a good or service. The consumer is ultimately paying the tax by paying more for the product.
979:
1820:
for instance extraction of mineral resources or using of radio sequences. Environmental tax taxes pollutants leaked into water and air and disposal of waste. The rates differ, depending on many different factors.
1325:
1746:
Employers pay monthly unified social security contributions (USSC) equivalent to 22% of the gross salary of each employee, subject to an earnings cap.
1182:
1047:
1042:
1988:
1396:
989:
210:
1596:
777:
2114:
1471:
34:
2044:
1673:
1536:
659:
171:
1936:
997:
745:
462:
644:
240:
2384:
2353:
2251:
2064:
1601:
1320:
2312:
2089:
1687:
1606:
565:
2374:
1304:
595:
2379:
2171:
1546:
1516:
1805:
WHT must be remitted to the tax authorities no later than the date when the payment is made to the income recipient.
1981:
927:
399:
2327:
2279:
2176:
2136:
974:
552:
509:
360:
215:
64:
2284:
1566:
984:
483:
478:
468:
2289:
2389:
2236:
2206:
1581:
1521:
1032:
1027:
649:
530:
181:
2337:
2322:
2269:
2221:
2166:
2146:
2126:
2029:
1666:
1491:
1376:
1371:
967:
546:
365:
2196:
2156:
2034:
2317:
2274:
2161:
2141:
1974:
1686:
The organization responsible for tax policy in
Ukraine is the State Fiscal Service, operating under the
1571:
1496:
1461:
1446:
1366:
1356:
600:
520:
515:
436:
2307:
2216:
2191:
2049:
1591:
1556:
1531:
1411:
1391:
558:
235:
96:
1885:
2109:
2104:
2094:
2079:
2074:
2069:
2054:
2039:
2024:
2019:
2014:
2009:
1611:
1511:
1506:
1451:
1436:
1426:
1421:
1416:
1361:
1351:
1346:
1330:
1200:
1146:
949:
457:
2332:
2241:
2231:
2211:
2201:
2186:
2181:
2131:
2099:
2084:
2059:
1586:
1576:
1561:
1551:
1526:
1476:
1441:
1431:
1401:
1386:
1381:
1236:
1151:
939:
903:
824:
703:
59:
421:
2226:
2151:
2121:
1738:
The property tax is payable by individuals is the same as that which applies to corporations.
1659:
1501:
1486:
1481:
1456:
1406:
1206:
917:
869:
809:
725:
666:
378:
345:
151:
1541:
1466:
1072:
1037:
1017:
829:
797:
671:
525:
276:
1635:
1251:
1109:
1104:
839:
802:
713:
678:
580:
504:
340:
300:
266:
176:
166:
161:
156:
74:
1906:
1806:
1194:
1166:
1141:
1002:
844:
639:
575:
473:
411:
315:
310:
293:
271:
2368:
1266:
934:
859:
750:
683:
617:
585:
452:
394:
355:
335:
305:
220:
141:
136:
111:
101:
43:
1647:
1161:
944:
913:
884:
864:
755:
740:
720:
634:
629:
431:
225:
1156:
894:
854:
772:
708:
654:
590:
416:
406:
350:
230:
131:
126:
84:
69:
1836:
1261:
1231:
1114:
1099:
1022:
954:
922:
874:
849:
834:
735:
730:
698:
624:
330:
325:
146:
106:
52:
1094:
1012:
1007:
693:
688:
499:
426:
116:
1630:
1256:
1224:
908:
898:
819:
814:
787:
760:
570:
320:
261:
256:
89:
1067:
889:
792:
782:
121:
79:
1966:
1276:
1087:
1082:
1077:
879:
767:
1861:
1291:
1286:
1281:
1271:
1246:
1241:
1188:
1060:
1953:
1970:
194:
26:
991:
2346:
2298:
2260:
2002:
1931:
1929:
1927:
1925:
1923:
1982:
1667:
8:
1989:
1975:
1967:
1674:
1660:
1309:
1130:
383:
199:
17:
1937:"Taxation and Investment in Ukraine 2017"
1183:Institute on Taxation and Economic Policy
1837:"Article 3 of Budgetary code of Ukraine"
1730:Ukraine does not impose net wealth tax.
1828:
1338:
1312:
1174:
1133:
538:
491:
444:
386:
248:
202:
25:
1880:
1878:
1789:Ukraine does not impose transfer tax.
1781:Ukraine does not impose capital tax.
7:
1797:Ukraine does not impose stamp duty.
1886:"Individual Income Tax in Ukraine"
14:
1907:"Corporate Income Tax in Ukraine"
998:Global minimum corporate tax rate
1954:"Worldwide Tax Summaries Online"
1641:
1629:
463:Base erosion and profit shifting
33:
1862:"Government Revenue in Ukraine"
241:Optimal capital income taxation
1688:Ministry of Finance of Ukraine
1321:List of countries by tax rates
1:
1742:Social security contributions
746:Natural resources consumption
596:United States as a tax haven
2406:
510:Offshore financial centres
400:Repatriation tax avoidance
1841:Budgetary code of Ukraine
975:Financial transaction tax
65:Property tax equalization
1708:Inheritance and Gift Tax
1326:Tax revenue to GDP ratio
985:Currency transaction tax
566:Liechtenstein tax affair
1033:Permanent establishment
1028:Exchange of Information
531:Financial Secrecy Index
182:Medical savings account
2045:Bosnia and Herzegovina
928:Vehicle miles traveled
547:Ireland as a tax haven
361:Private tax collection
2385:Government of Ukraine
1699:Individual Income tax
601:Panama as a tax haven
553:Ireland v. Commission
521:Conduit and sink OFCs
516:Offshore magic circle
437:Unreported employment
1958:taxsummaries.pwc.com
1717:Corporate Income Tax
1597:United Arab Emirates
1339:Individual Countries
1048:Foreign revenue rule
840:Inheritance (estate)
559:Leprechaun economics
2375:Taxation by country
2261: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
2380:Economy of Ukraine
1997:Taxation in Europe
1237:Eight per thousand
1152:James R. Hines Jr.
1043:European Union FTT
60:Government revenue
2362:
2361:
1801:Withholding taxes
1734:Real property tax
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
2397:
2299:Dependencies and
2003:Sovereign states
1991:
1984:
1977:
1968:
1962:
1961:
1950:
1944:
1943:
1941:
1933:
1918:
1917:
1915:
1913:
1903:
1897:
1896:
1894:
1892:
1882:
1873:
1872:
1870:
1868:
1858:
1852:
1851:
1849:
1847:
1833:
1676:
1669:
1662:
1648:Money portal
1646:
1645:
1644:
1634:
1633:
1310:
1131:
1038:Transfer pricing
1018:Tax equalization
992:
935:Corporate profit
571:Luxembourg Leaks
505:Corporate havens
384:
200:
37:
18:
2405:
2404:
2400:
2399:
2398:
2396:
2395:
2394:
2365:
2364:
2363:
2358:
2342:
2300:
2294:
2280:Northern Cyprus
2262:
2256:
2177:North Macedonia
1998:
1995:
1965:
1952:
1951:
1947:
1939:
1935:
1934:
1921:
1911:
1909:
1905:
1904:
1900:
1890:
1888:
1884:
1883:
1876:
1866:
1864:
1860:
1859:
1855:
1845:
1843:
1835:
1834:
1830:
1826:
1817:
1803:
1795:
1787:
1779:
1770:
1768:Real Estate Tax
1761:
1759:Value added tax
1752:
1744:
1736:
1728:
1719:
1710:
1701:
1696:
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:
2403:
2401:
2393:
2392:
2390:Law of Ukraine
2387:
2382:
2377:
2367:
2366:
2360:
2359:
2357:
2356:
2354:European Union
2350:
2348:
2347:Other entities
2344:
2343:
2341:
2340:
2335:
2330:
2325:
2320:
2315:
2310:
2304:
2302:
2301:other entities
2296:
2295:
2293:
2292:
2287:
2282:
2277:
2272:
2266:
2264:
2258:
2257:
2255:
2254:
2252:United Kingdom
2249:
2244:
2239:
2234:
2229:
2224:
2219:
2214:
2209:
2204:
2199:
2194:
2189:
2184:
2179:
2174:
2169:
2164:
2159:
2154:
2149:
2144:
2139:
2134:
2129:
2124:
2119:
2117:
2112:
2107:
2102:
2097:
2092:
2087:
2082:
2077:
2072:
2067:
2065:Czech Republic
2062:
2057:
2052:
2047:
2042:
2037:
2032:
2027:
2022:
2017:
2012:
2006:
2004:
2000:
1999:
1996:
1994:
1993:
1986:
1979:
1971:
1964:
1963:
1945:
1919:
1898:
1874:
1853:
1827:
1825:
1822:
1816:
1813:
1807:Passive income
1802:
1799:
1794:
1791:
1786:
1783:
1778:
1775:
1769:
1766:
1760:
1757:
1751:
1750:Indirect taxes
1748:
1743:
1740:
1735:
1732:
1727:
1726:Net wealth tax
1724:
1718:
1715:
1709:
1706:
1700:
1697:
1695:
1692:
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:
13:
10:
9:
6:
4:
3:
2:
2402:
2391:
2388:
2386:
2383:
2381:
2378:
2376:
2373:
2372:
2370:
2355:
2352:
2351:
2349:
2345:
2339:
2336:
2334:
2331:
2329:
2326:
2324:
2321:
2319:
2316:
2314:
2313:Faroe Islands
2311:
2309:
2306:
2305:
2303:
2297:
2291:
2288:
2286:
2285:South Ossetia
2283:
2281:
2278:
2276:
2273:
2271:
2268:
2267:
2265:
2259:
2253:
2250:
2248:
2245:
2243:
2240:
2238:
2235:
2233:
2230:
2228:
2225:
2223:
2220:
2218:
2215:
2213:
2210:
2208:
2205:
2203:
2200:
2198:
2195:
2193:
2190:
2188:
2185:
2183:
2180:
2178:
2175:
2173:
2170:
2168:
2165:
2163:
2160:
2158:
2155:
2153:
2150:
2148:
2145:
2143:
2140:
2138:
2137:Liechtenstein
2135:
2133:
2130:
2128:
2125:
2123:
2120:
2118:
2116:
2113:
2111:
2108:
2106:
2103:
2101:
2098:
2096:
2093:
2091:
2088:
2086:
2083:
2081:
2078:
2076:
2073:
2071:
2068:
2066:
2063:
2061:
2058:
2056:
2053:
2051:
2048:
2046:
2043:
2041:
2038:
2036:
2033:
2031:
2028:
2026:
2023:
2021:
2018:
2016:
2013:
2011:
2008:
2007:
2005:
2001:
1992:
1987:
1985:
1980:
1978:
1973:
1972:
1969:
1959:
1955:
1949:
1946:
1938:
1932:
1930:
1928:
1926:
1924:
1920:
1908:
1902:
1899:
1887:
1881:
1879:
1875:
1863:
1857:
1854:
1842:
1838:
1832:
1829:
1823:
1821:
1814:
1812:
1810:
1808:
1800:
1798:
1792:
1790:
1784:
1782:
1776:
1774:
1767:
1765:
1758:
1756:
1749:
1747:
1741:
1739:
1733:
1731:
1725:
1723:
1716:
1714:
1707:
1705:
1698:
1693:
1691:
1689:
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:
1337:
1332:
1329:
1327:
1324:
1322:
1319:
1318:
1317:
1316:
1313:All Countries
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:
1173:
1168:
1165:
1163:
1160:
1158:
1155:
1153:
1150:
1148:
1145:
1143:
1140:
1139:
1138:
1137:
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:
537:
532:
529:
527:
524:
522:
519:
517:
514:
511:
508:
506:
503:
501:
498:
497:
496:
495:
490:
485:
482:
480:
477:
475:
472:
470:
467:
464:
461:
459:
456:
454:
453:Tax inversion
451:
450:
449:
448:
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:
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:
247:
242:
239:
237:
234:
232:
229:
227:
224:
222:
221:Tax incidence
219:
217:
216:Excess burden
214:
212:
209:
208:
207:
206:
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:
24:
20:
19:
16:
2290:Transnistria
2246:
1957:
1948:
1910:. Retrieved
1901:
1889:. Retrieved
1865:. Retrieved
1856:
1844:. Retrieved
1840:
1831:
1818:
1811:
1804:
1796:
1788:
1785:Transfer tax
1780:
1771:
1762:
1753:
1745:
1737:
1729:
1720:
1711:
1702:
1694:Direct taxes
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:
2328:Isle of Man
2263:recognition
2237:Switzerland
2172:Netherlands
1942:. Deloitte.
1815:Other Taxes
1777:Capital 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
2369:Categories
2207:San Marino
2167:Montenegro
2147:Luxembourg
2127:Kazakhstan
2030:Azerbaijan
1824:References
1793:Stamp duty
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
2318:Gibraltar
2142:Lithuania
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
2338:Svalbard
2323:Guernsey
2270:Abkhazia
2222:Slovenia
2217:Slovakia
2192:Portugal
2050:Bulgaria
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
2247:Ukraine
2197:Romania
2157:Moldova
2115:Ireland
2110:Iceland
2105:Hungary
2095:Germany
2090:Georgia
2080:Finland
2075:Estonia
2070:Denmark
2055:Croatia
2040:Belgium
2035:Belarus
2025:Austria
2020:Armenia
2015:Andorra
2010:Albania
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
2333:Jersey
2275:Kosovo
2242:Turkey
2232:Sweden
2212:Serbia
2202:Russia
2187:Poland
2182:Norway
2162:Monaco
2132:Latvia
2100:Greece
2085:France
2060:Cyprus
1912:11 May
1891:11 May
1867:11 May
1846:11 May
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
2308:Ć
land
2227:Spain
2152:Malta
2122:Italy
1940:(PDF)
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
1914:2018
1893:2018
1869:2018
1848:2018
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
1397:BVI
899:fee
890:Use
793:Sin
783:Fat
2371::
1956:.
1922:^
1877:^
1839:.
1990:e
1983:t
1976:v
1960:.
1916:.
1895:.
1871:.
1850:.
1675:e
1668:t
1661:v
916:/
897:/
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
