IDEAS home Printed from https://ideas.repec.org/p/qed/dpaper/156.html
   My bibliography  Save this paper

Diagnostic and Proposal for the Reform of the Personal Income Tax System in the TRNC

Author

Listed:
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

Abstract

At the present time the tax mix in the TRNC consists of an income tax at both the individual and corporate levels. The corporation income tax is partially integrated with the personal income tax system. In addition, at both the individual and the firm level there are social security contributions that are quite substantial. The focus of this paper is on the personal tax system, which in year 2000 was responsible for raising 32 percent of total taxes or 6.7 percent of GNP. There is a need for North Cyprus to follow the lead of tax reforms in countries all over the world and reduce the "theoretical" progressively of the personal income tax structure. In addition the government needs to help the tax administration build up the level of tax compliance in the country.

Suggested Citation

  • Glenn Jenkins, 2001. "Diagnostic and Proposal for the Reform of the Personal Income Tax System in the TRNC," Development Discussion Papers 2001-01, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:156
    as

    Download full text from publisher

    File URL: https://cri-world.com/publications/qed_dp_156.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mustafa Besim & Glenn Jenkins, 2005. "Tax compliance: when do employees behave like the self-employed?," Applied Economics, Taylor & Francis Journals, vol. 37(10), pages 1201-1208.

    More about this item

    Keywords

    Income tax; Personal income tax; corporation income tax; tax reform; tax evasion; Turkish Republic of North Cyprus;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:156. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mark Babcock (email available below). General contact details of provider: https://edirc.repec.org/data/qedquca.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.