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Title: Pay as you earn - an administrative look
Authors: Fenech, C. A.
Keywords: Taxation -- Law and legislation -- Malta
Progressive taxation -- Malta
Issue Date: 1975
Publisher: Għaqda Studenti tal-Liġi
Citation: Fenech, C. A. (1975). Pay as you earn - an administrative look. Id-Dritt, 4, 41-43.
Abstract: The legislation which introduced Pay As You Earn in Malta came into effect in January of 1973 which is the basis year for year of assessment 1974. It is not my task to explain the merits and demerits of the system as that is the province of the economist and politician. My chief concern is with laying down in simple terms its adminisrative aspects from the standpoints of the three parties involved, namely the CIR, the employer and the tax payer.
Appears in Collections:Id-Dritt : Volume 04 : January 1975
Id-Dritt : Volume 04 : January 1975

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