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Налогообложение норвегии

рефераты, Экономика

Объем работы: 7 стр.

Год сдачи: 2015

Стоимость: 200 руб.

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In 2013, the Norwegian economy was characterized by a weak growth of 0.6 %, which is almost five times was lower than in 2012 (2.9 percent), but not decreased below the indicators of the crisis in 2008 – 2010(0,1 %, -1,6 %, 0,5 %). In value terms, the GDP amounted to 3003,6 billion NOK. CZK (510,8 billion US dollars[6]). GDP mainland Norway in 2013 increased by 2.0 %, which is still above the minimum ratio observed in the crisis years of 2008 – 2010(1,5 %, -1,6 %, 1,7 %), but significantly lower than in the previous 2012 (3.4 per cent). At current prices the figure was 2318,6 billion NOK. CZK (394,3 billion) for 77.2 % of total GDP. Despite the fact that almost all European countries are committed to the unity of laws and integration in the areas of economic and social policies, tax systems of European States differ by unity. Principles of formation. In most foreign countries the development, review and approval of draft regional budgets regulated in detail. The basis for the expenditure side of the budget usually influences the estimates the municipal departments compiled by chief financial officer, subject to the amendments made by the chief Executive (Gove
or, mayor, etc.). The project of the regional budget for the next financial year is formed by comparison of the estimates of expenditure of departments and upcoming payments on all financial obligations with expected revenue receipts. After discussion, organized by the municipal Council, the draft budget is submitted for approval to the head of the Executive office. At the same time, decisions about tax rates and projected loans
As noted, taxpayers in Norway are divided into three categories: residents, "single" taxpayers and families. The basic rate of income tax is 27% (for residents may use personal benefits in the amount of 48 800 Norwegian kroner (NOK, ~5 760 €) – for single taxpayers, and 72 000 NOK (~8 500 €) – for families). • In respect of income exceeding 527 400 NOK (~60 000 €), is charged an additional fee in the amount of 9%. In respect of income exceeding 857 300 NOK (~100 000 €), the rate of the surcharge is 12%.
In the payment of dividends, interest or royalties, the withholding tax is not charged, except the distribution of dividends to natural persons-non-resident (applicable rate is 25%).
The tax on immovable property of physical persons
Property tax in Norway is the local – local authorities are free to establish tax rates on immovable property, but in the range of 0.2% to 0.7% of the property value.

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