LINGUISTICS & CULTURE
|Data:||24/NOV/2005 11:35 AM|
|Assunto:||I. R. retido na fonte|
I thought you would find it interesting:
Origins of Tax at Source in England
Tax withholding is a central feature of the modern income tax and a principal means of collecting it throughout the world. Tax withholding is most commonly applied to wages and salaries, and, in this context, it is often regarded as the backbone of the individual income tax. Tax withholding is also frequently used in connection with other types of income, such as interest and dividends, and payments to non-residents. The essence of tax withholding is that the government collects the tax, not directly from the recipient of income, but from the source or payer who deducts the tax from the income paid to the recipient. Tax withholding enables the government to collect the tax on income currently as the income arises and also reduces evasion because the tax is collected from persons not directly interested in its payment.
Source: http://www.tax.org.uk/showarticle.pl?id=1622 after a Google search.
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