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Autor:  Rodolfo
E-mail:  não-disponível
Data:  24/NOV/2005 11:35 AM
Assunto:  I. R. retido na fonte
 
Mensagem: 

I thought you would find it interesting:

 

Origins of Tax at Source in England
by Admin (History of Tax)
Reproduced by kind permission of the author, Piroska Soos, and her publisher IBFD


INTRODUCTION

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.


The United Kingdom has had a special form of tax withholding, known as "taxation at source", which has been called the "peculiar distinction" of the British income tax.1 With taxation at source, tax is charged on the source or payer of income and he is authorized to recover the tax by deducting and retaining it when paying the income to its owner. Taxation at source is similar to withholding at source, as it is known today, ...

 

Source: http://www.tax.org.uk/showarticle.pl?id=1622 after a Google search.


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 English Made in Brazil -- English, Portuguese, & contrastive linguistics
I. R. retido na fonte  –  Amadeu Dias  24/NOV/2005, 6:11 AM
I. R. retido na fonte  –  Rodolfo  24/NOV/2005, 9:21 AM
I. R. retido na fonte  –  Rick Leal  24/NOV/2005, 10:27 AM
 I. R. retido na fonte  –  Rodolfo  24/NOV/2005, 11:35 AM

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