Personal income tax (hereinafter referred to as PIT) has a short history, as it appeared in tax systems of EU countries as late as at the end of the 18th century. As a specific universal structure it performs two economic functions: providing financial means for covering some public expenses...

OVERALL ASSESSMENT This Report on the Observance of Standards and Codes (ROSC)â Data Module provides an update of the assessment conducted in February 2006, which was based on the July 2003 version of the IMFâ s Data Quality Assessment Framework (DQAF). This ROSC Data Module is the first...