Samenvatting Sustainable Tax Systems
Lecture 1: The structure of taxation
Personal income tax (PIT)
Corporate income tax (CIT)
Social security contributions (SSC)
Value added tax (VAT)
Other taxes on goods and services (G&S)
Excises, import and export duties, other general taxes on goods and services
(i.e. sales taxes), and taxes on the permission to use goods and services
Other taxes
Payroll taxes, property taxes, inheritance and gift taxes, and unallocable taxes
Taxes are usually levied on different levels:
Federal taxes on the level of the state
State taxes on the level of a state or province
Taxes raised by municipalities
1
,Tax design Deciding on a tax system involves deciding on:
Tax schedule
Tax rate
Tax base
2
,Direct and indirect taxes
International trade in goods and services
3
, International capital income
4
Lecture 1: The structure of taxation
Personal income tax (PIT)
Corporate income tax (CIT)
Social security contributions (SSC)
Value added tax (VAT)
Other taxes on goods and services (G&S)
Excises, import and export duties, other general taxes on goods and services
(i.e. sales taxes), and taxes on the permission to use goods and services
Other taxes
Payroll taxes, property taxes, inheritance and gift taxes, and unallocable taxes
Taxes are usually levied on different levels:
Federal taxes on the level of the state
State taxes on the level of a state or province
Taxes raised by municipalities
1
,Tax design Deciding on a tax system involves deciding on:
Tax schedule
Tax rate
Tax base
2
,Direct and indirect taxes
International trade in goods and services
3
, International capital income
4
