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"आयकर" का संशोधनहरू बिचको अन्तर

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'''आयकर''' भन्नाले कुनै पनि व्यक्ति तथा व्यवसायको आयमा लाग्ने प्रत्यक्ष करलाई जनाउँदछ। आयकर राज्यले व्यवस्था गरे अनुसारको दरमा लागू हुन्छ।
'''आयकर''' भन्नाले कुनै पनि व्यक्ति तथा व्यवसायको आयमा लाग्ने प्रत्यक्ष करलाई जनाउँदछ। आयकर राज्यले व्यवस्था गरे अनुसारको दरमा लागू हुन्छ।
== देश अनुसार आयकर लागु गरेको साल ==
* '''1799–1802''': {{flag|United Kingdom}}
* '''1803–1816''': {{flag|United Kingdom}}
* '''1840''': {{flag|Switzerland}}<ref>{{Cite web |url=https://wifoe.tg.ch/public/upload/assets/34523/AnoutlineontheSwissTaxSystem2016.pdf |title=An outline of Swiss Tax System |access-date=May 6, 2019 |archive-date=May 6, 2019 |archive-url=https://web.archive.org/web/20190506135739/https://wifoe.tg.ch/public/upload/assets/34523/AnoutlineontheSwissTaxSystem2016.pdf |url-status=dead }}</ref>
* '''1842''': {{flag|United Kingdom}}
* '''1860''': {{flag|India}}, under the rule of the {{Flag|British Raj}}<ref>{{cite news |last=Pandey |first=T. N. |date=February 13, 2000 |title=The evolution of income-tax |url= https://www.thehindubusinessline.com/todays-paper/tp-others/article29052871.ece |work=The Hindu Business Line}}</ref>{{efn|[[Income tax in India]]}}
* '''1861–1872''': {{flag|United States}}
* '''1864''': {{Flag|Italy}}<ref>{{Cite web |title=1864 - 1973 Imposta di ricchezza mobile |url=https://www.finanze.gov.it/opencms/it/il-dipartimento/fisco-e-storia/i-tributi-nella-storia-ditalia/1864-1973-imposta-di-ricchezza-mobile/ |access-date=March 14, 2023 |website=Dipartimento Finanze |language=it}}</ref>
* '''1872''': {{flag|France}}<ref>{{cite web |url=https://www.europenowjournal.org/2019/02/04/top-incomes-in-france-in-the-twentieth-century-inequality-and-redistribution-1901-1998-by-thomas-piketty/ |title= Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty |website=EuropeNow}}</ref>
* '''1887''': {{flag|Japan}}<ref>{{cite journal |last=Shiomi |first=Saburo |date=1935 |title=The Development of the Income Tax in Japan |url=https://www.jstor.org/stable/43216791 |jstor=43216791 |journal=Kyoto University Economic Review |volume=10 |issue=1 |pages=54–84}}
</ref>
* '''1891''': {{flag|New Zealand}},<ref>{{cite journal |last=Vosslamber |first=Rob |date=2011 |title=Taxation for New Zealand's future: The introduction of New Zealand's progressive income tax in 1891 |url=https://www.researchgate.net/publication/254074481 |journal=Accounting History |volume=17 |issue=1 |pages=105–122 |doi=10.1177/1032373211424581 |s2cid=154949776 }}</ref> at the time a [[Colony of New Zealand|colony]] of the United Kingdom
* '''1894–95''': {{flag|United States}}
* '''1900''': {{flag|Spain}}<ref>{{cite web |last1=Jiménez-Valladolid de L´Hotellerie-Fallois |first1=Domingo Alberto |last2=Vega Borrego |first2=Félix |date=2013 |url=http://www.eatlp.org/uploads/public/2013/National report Spain.pdf |title=Corporate income tax subjects: Spain |access-date=May 6, 2019 |archive-date=December 12, 2019 |archive-url=https://web.archive.org/web/20191212124900/http://www.eatlp.org/uploads/public/2013/National report Spain.pdf |url-status=dead |publisher=Ministry of Economy and Competitiveness of Spain}}</ref>
* '''1903''': {{flag|Denmark}},<ref>{{cite report |author=Organisation for Economic Co-operation and Development |author-link=OECD |title=Tax Policy Reforms in Denmark |url= https://www.oecd.org/ctp/tax-policy/37154664.pdf}}</ref> {{flag|Sweden}}
* '''1908''': {{flag|Indonesia}}<ref>{{Cite web |url=https://www.rug.nl/research/portal/files/2800266/c5.pdf |title=Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform |access-date=May 6, 2019 |archive-date=May 6, 2019 |archive-url=https://web.archive.org/web/20190506135734/https://www.rug.nl/research/portal/files/2800266/c5.pdf |url-status=dead }}</ref>
* '''1911''': {{flag|Norway}}<ref>{{cite encyclopedia |last=Zimmer |first=Frederik |author-link=Frederik Zimmer |editor-last=Wahlgren |editor-first=Peter |encyclopedia=Scandinavian Studies in Law |title=The Development of the Concept of Income in Nordic Tax Law |url=http://www.scandinavianlaw.se/pdf/44-24.pdf |date=2003 |publisher=The Stockholm University Law Faculty |volume=44: Tax Law |location=Stockholm |pages=393–410}}</ref>
* '''1913''': {{flag|United States}}
* '''1916''': {{flag|Australia}},<ref>{{cite web |url=https://www.austaxpolicy.com/income-tax-at-100-years-a-little-history/ |title= Income Tax at 100 Years: A Little History |last=Stewart |first=Miranda |date=June 6, 2016 |website=Tax and Transfer Policy Institute |publisher=Australian National University}}</ref> {{flag|Russia|1914}}<ref>{{cite journal |last=Bowman |first=Linda |date=1993 |title=Russia's First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914 |url=https://www.jstor.org/stable/2499922 |journal=Slavic Review |volume=52 |issue=2 |pages=256–282 |doi=10.2307/2499922|jstor=2499922 |s2cid=156258835 }}</ref>
* '''1918''': {{flag|Canada}}
* '''1920''': {{flag|Finland}}, {{flag|Poland}}<ref>{{Cite Polish law |title=Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym |trans-title=Act on State Income Tax and Property Tax |year=1920 |volume=82 |number=550 |date=July 16, 1920}}</ref>
* '''1921''': {{flag|Iceland}}
* '''1924''': {{flag|Brazil}},<ref>{{cite news |last=Rodriguez |first=Diogo |date=October 18, 2018 |title=Income tax in Brazil: past, present, and future |url=https://brazilian.report/money/2018/10/18/income-tax-brazil-future/ |url-access=subscription |work=The Brazilian Report}}</ref> {{flag|Mexico}}<ref>{{cite book |last=Albertus |first=Michael |date=2015 |title=Autocracy and Redistribution: the politics of land reform |url=https://books.google.com/books?id=jJprCgAAQBAJ&dq=mexico 1924 income tax&pg=PA76 |location=New York |publisher=Cambridge University Press |page=76 |isbn=978-1-107-10655-0}}</ref>
* '''1932''': {{flag|Bolivia}},<ref>{{cite book |last=Contreras |first=Manuel E |date=1993 |title=The Bolivian Tin Mining Industry in the First Half of the Twentieth Century |url=https://sas-space.sas.ac.uk/3404/1/B14_-_The_Bolivian_Tin_Mining_Industry_in_the_First_Half_of_the_Twentieth_Century.pdf |series=Institute of Latin American Studies Research Papers |volume=32 |location=London |publisher=Institute of Latin American Studies |isbn=0-901145-85-8}}</ref> {{flag|Argentina}}<ref>{{Cite web |url=http://www.helsinki.fi/iehc2006/papers3/Mitchell.pdf |title=Institutions and Factor Endowments: Income Taxation in Argentina and Australia |access-date=May 6, 2019 |archive-date=May 6, 2019 |archive-url=https://web.archive.org/web/20190506135744/http://www.helsinki.fi/iehc2006/papers3/Mitchell.pdf |url-status=dead }}</ref>
* '''1934''': {{flag|Peru}}<ref>{{cite journal |last=Basombrio Porras |first=Carlos |date=<!--Unknown--> |title=Collection Agencies and Systems in Peru |url=https://www.ciat.org/Biblioteca/AsambleasGenerales/1968/Ingles/assembly2_argentina1968_basombrio_peru.pdf |pages=129–132}}</ref>
* '''1937''': {{flag|China|1928}}<ref>{{cite encyclopedia |last=Pang Tim Tim |first=Terence |editor-last=Pak-Wah Leung |editor-first=Edwin |encyclopedia=Political Leaders of Modern China: A Biographical Dictionary |title=Kong Xiangxi, Chauncey |url=https://archive.org/details/politicalleaders0000unse_h4d2/page/76/mode/2up |url-access=registration |date=2002 |publisher=Greenwood Press |location=Westport, Connecticut |isbn=0-313-30216-2 |page=77}}</ref>
* '''1942''': {{flag|Venezuela}}<ref>{{cite conference |last1=Moreno |first1=María Antonia |last2=Maita Bolívar |first2=Miriam Adriana |date=2014 |title=Tax elasticity in Venezuela: A dynamic cointegration approach |url= http://www.cemla.org/red/cbrn-xix-papers/cbrn-xix-papers-00036.pdf | conference=XIX Meeting of the Central Bank Researchers Network of the Americas}}</ref>
* '''2007''': {{flag|Uruguay}}<ref>{{cite web |url= https://www.dgi.gub.uy/wdgi/afiledownload?2,4,1360,O,S,0,29490;S;3;108 |title=6 años de IRPF, evaluación de la imposición a la renta personal |date=October 30, 2013 |publisher=Jornadas Tributarias |language=es |trans-title=Six years of IRPF, evaluation of the personal income tax |type=presentation}}</ref>
==सन्दर्भ सामग्रीहरू==
{{reflist}}
[[श्रेणी:कर]]
[[श्रेणी:कर]]

१३:३६, २९ जुलाई २०२४ जस्तै गरी पुनरावलोकन

आयकर भन्नाले कुनै पनि व्यक्ति तथा व्यवसायको आयमा लाग्ने प्रत्यक्ष करलाई जनाउँदछ। आयकर राज्यले व्यवस्था गरे अनुसारको दरमा लागू हुन्छ।

देश अनुसार आयकर लागु गरेको साल

सन्दर्भ सामग्रीहरू

  1. ↑ "An outline of Swiss Tax System", मूलबाट मे ६, २०१९-मा सङ्ग्रहित, अन्तिम पहुँच मे ६, २०१९। 
  2. ↑ Pandey, T. N. (फेब्रुअरी १३, २०००), "The evolution of income-tax", The Hindu Business Line। 
  3. ↑ "1864 - 1973 Imposta di ricchezza mobile", Dipartimento Finanze (इटालेलीमा), अन्तिम पहुँच मार्च १४, २०२३। 
  4. ↑ "Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty", EuropeNow। 
  5. ↑ Shiomi, Saburo (१९३५), "The Development of the Income Tax in Japan", Kyoto University Economic Review 10 (1): 54–84, जेएसटिओआर 43216791। 
  6. ↑ Vosslamber, Rob (२०११), "Taxation for New Zealand's future: The introduction of New Zealand's progressive income tax in 1891", Accounting History 17 (1): 105–122, डिओआई:10.1177/1032373211424581। 
  7. ↑ Jiménez-Valladolid de L´Hotellerie-Fallois, Domingo Alberto; Vega Borrego, Félix (२०१३), "Corporate income tax subjects: Spain", Ministry of Economy and Competitiveness of Spain, मूलबाट डिसेम्बर १२, २०१९-मा सङ्ग्रहित, अन्तिम पहुँच मे ६, २०१९। 
  8. ↑ Organisation for Economic Co-operation and Development, Tax Policy Reforms in Denmark। 
  9. ↑ "Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform", मूलबाट मे ६, २०१९-मा सङ्ग्रहित, अन्तिम पहुँच मे ६, २०१९। 
  10. ↑ Zimmer, Frederik (२००३), "The Development of the Concept of Income in Nordic Tax Law", in Wahlgren, Peter, Scandinavian Studies in Law, 44: Tax Law, Stockholm: The Stockholm University Law Faculty, पृ: 393–410। 
  11. ↑ Stewart, Miranda (जुन ६, २०१६), "Income Tax at 100 Years: A Little History", Tax and Transfer Policy Institute, Australian National University। 
  12. ↑ Bowman, Linda (१९९३), "Russia's First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914", Slavic Review 52 (2): 256–282, जेएसटिओआर 2499922, डिओआई:10.2307/2499922। 
  13. ↑ ढाँचा:Cite Polish law
  14. ↑ Rodriguez, Diogo (अक्टोबर १८, २०१८), "Income tax in Brazil: past, present, and future", The Brazilian Report। 
  15. ↑ Albertus, Michael (२०१५), Autocracy and Redistribution: the politics of land reform, New York: Cambridge University Press, पृ: ७६, आइएसबिएन 978-1-107-10655-0। 
  16. ↑ Contreras, Manuel E (१९९३), The Bolivian Tin Mining Industry in the First Half of the Twentieth Century, Institute of Latin American Studies Research Papers 32, London: Institute of Latin American Studies, आइएसबिएन 0-901145-85-8। 
  17. ↑ "Institutions and Factor Endowments: Income Taxation in Argentina and Australia", मूलबाट मे ६, २०१९-मा सङ्ग्रहित, अन्तिम पहुँच मे ६, २०१९। 
  18. ↑ Basombrio Porras, Carlos, Collection Agencies and Systems in Peru, पृ: 129–132। 
  19. ↑ Pang Tim Tim, Terence (२००२), "Kong Xiangxi, Chauncey", in Pak-Wah Leung, Edwin, Political Leaders of Modern China: A Biographical Dictionary, Westport, Connecticut: Greenwood Press, पृ: ७७, आइएसबिएन 0-313-30216-2। 
  20. ↑ Moreno, María Antonia; Maita Bolívar, Miriam Adriana (2014). "Tax elasticity in Venezuela: A dynamic cointegration approach". XIX Meeting of the Central Bank Researchers Network of the Americas. http://www.cemla.org/red/cbrn-xix-papers/cbrn-xix-papers-00036.pdf. 
  21. ↑ "6 años de IRPF, evaluación de la imposición a la renta personal" [Six years of IRPF, evaluation of the personal income tax] (presentation) (स्पेनीमा), Jornadas Tributarias, अक्टोबर ३०, २०१३। 


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