Gruevski, Ilija and Gaber, Stevan (2016) Tax Treatments of Private Pension Plans. In: Управување со развојот на економските регионални системи: Евроазиска перспектива, 30-31 May 2016, Stip, Macedonia.
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Danocni tretmani na privatni penziski planovi-Ruska konferencija.pdf Download (1MB) | Preview |
Abstract
Different tax incentives have been extensively used by the countries to support private
pension plans. National tax authorities retain the discrete right to implement taxes to all the three transactions
within the private pension accounts (the contribution payment, the investment revenue receipt and the
pension account withdrawal), or eventually, choose more appropriate tax combinations. The purpose of this
article is to evaluate the stimulative effects that arise from the present as well as the possible tax regimes of
private pension plans. The comparative analysis clearly reveals the popularization trend among the countries
of the so-called “tax-favoured pension schemes”, whose effects of taxation integrally create a positive
incentives that support savings over consumption, and adequate growth of the private pension funds.
| Item Type: | Conference or Workshop Item (Speech) |
|---|---|
| Subjects: | Social Sciences > Economics and business |
| Divisions: | Faculty of Economics |
| Depositing User: | Stevan Gaber |
| Date Deposited: | 01 Mar 2017 15:15 |
| Last Modified: | 01 Mar 2017 15:15 |
| URI: | https://eprints.ugd.edu.mk/id/eprint/17513 |
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