Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/62693| 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. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/62693 |
| Appears in Collections: | Id-Dritt : Volume 04 : January 1975 Id-Dritt : Volume 04 : January 1975 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Pay_as_you_earn-an_administrative_look_1975.pdf | 1.06 MB | Adobe PDF | View/Open |
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