Comparative Analysis of Personal Income Taxation

This paper presents a comparative analysis of personal income taxation in different countries. This is an important component of fiscal policy and directly influences the budget revenues. Over time there have been several taxation systems, and today they differ from state to state. The statistics contain detailed information on income tax on individuals and their income, including gender, age, income and source of income. This work shows how the income distribution of individual taxpayers has changed over time, as well as the differences and similarities of personal income taxation in the different countries.