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  2. Maltese Journals
  3. Id-Dritt
  4. Id-Dritt : Volume 04 : January 1975
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/62693
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dc.contributor.authorFenech, C. A.-
dc.date.accessioned2020-10-27T10:40:40Z-
dc.date.available2020-10-27T10:40:40Z-
dc.date.issued1975-
dc.identifier.citationFenech, C. A. (1975). Pay as you earn - an administrative look. Id-Dritt, 4, 41-43.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar/handle/123456789/62693-
dc.description.abstractThe 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.en_GB
dc.language.isoenen_GB
dc.publisherGħaqda Studenti tal-Liġien_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectTaxation -- Law and legislation -- Maltaen_GB
dc.subjectProgressive taxation -- Maltaen_GB
dc.titlePay as you earn - an administrative looken_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleId-Dritten_GB
Appears in Collections:Id-Dritt : Volume 04 : January 1975
Id-Dritt : Volume 04 : January 1975

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