Автор работы: Пользователь скрыл имя, 28 Февраля 2011 в 14:56, контрольная работа
In 1985, the government of Jamaica embarked on a comprehensive tax reformed system. This reform included changes in the personal income tax, the company tax, and indirect taxes. The reforms of the personal income tax were particularly profound. A complicated, narrowly-based individual income tax levied under tax code was replaced by a broadly-based single-rate tax in 1986. Before the reform, the highest marginal tax rate of 60 per cent was reached at the relatively low tax base of less than three times per capita GDP.