haku: @author Kesti, J. / yhteensä: 2
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| Tekijä: | Kesti, J. |
| Otsikko: | Taxation of companies and individuals |
| Lehti: | European Taxation
1995 : VOL. 35:6, p. 193-197 |
| Asiasana: | ESTONIA COMPANY TAXATION INCOME TAX |
| Kieli: | eng |
| Tiivistelmä: | In Estonia companies and individuals are currently subject to income tax, social security contributions, land tax and VAT. Municipalities are authorized to introduce local taxes, most notably local income tax and business tax, but as of 1 January 1995, no such taxes had been introduced. However, in respect of individual taxpayers, 52% of the yield of the general income tax is allocated to the local authorities of the place of residence of the taxpayer. No net wealth/worth tax is imposed in Estonia. No inheritance or gift taxes are levied in Estonia nor are inheritances and gifts subject to income tax. |
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