Lihat sumber Pajak tetap

{{Pajak}}
'''Pajak tetap''' adalah tarif pemungutan [[pajak]] dengan persentase yang tetap.<ref>James, Simon (1998) ''A Dictionary of Taxation'', Edgar Elgar Publishing Limited: Northampton, MA</ref> Sistem pajak tetap sangat berbeda dengan sistem progresif, yang jumlahnya bergantung dengan tingkat pendapatan. Pajak tetap memberikan kemudahan dalam kode pajak, yang dilaporkan telah meningkatkan pelayanan dan menurunkan biaya pemerintahan.<ref name="briefguide">{{cite web | url=http://www.heritage.org/research/taxes/bg1866.cfm | title=A Brief Guide to the Flat Tax | publisher=Heritage Foundation | last=Mitchell | first=Daniel J. | date=2005-07-07 | accessdate=2009-04-23 | archive-date=2009-04-24 | archive-url=https://web.archive.org/web/20090424134213/http://www.heritage.org/Research/Taxes/bg1866.cfm | dead-url=yes }}</ref>

== Negara yang menetapkan tarif pajak tetap ==

[[Image:Flat personal income tax.png|400px|{{legend|#007f00|flat personal income tax >0%}}
{{legend|#00ff00|flat personal [[Income tax#Countries with no personal income tax|income tax 0%]]}}]]

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Please try to keep these in alphabetical order. Alvin Rabushka tends to write a little article every time the flat tax is adopted in a country, and his articles are reliable sources, but it is a good idea to also find other sources. In particular, if a country has adopted a system of which it is debatable whether it is truly a flat tax, we should include some discussion of the particular features of that country's system. You can find flag templates for all countries and minor jurisdictions on [[Wikipedia:Inline templates linking countries]]

IMPORTANT: IF YOU DON'T HAVE SOURCES, OR THE FLATNESS IS DEBATABLE, STICK THE COUNTRY IN THE "MAYBE" SECTION.
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* {{flag|Bosnia dan Herzegovina}} [http://www.fmf.gov.ba/download.php?id=budzet-08/Zakon%20o%20porezu%20na%20dohodak%20(bosanski%20jezik).pdf] {{Webarchive|url=https://web.archive.org/web/20161021021232/http://www.fmf.gov.ba/download.php?id=budzet-08%2FZakon%20o%20porezu%20na%20dohodak%20%28bosanski%20jezik%29.pdf |date=2016-10-21 }}

* {{flag|Bulgaria}} <ref>The Associated Press. "Bulgarian parliament approves 2008 budget that foresees record 3 percent surplus".
[http://www.iht.com/articles/ap/2007/12/20/business/EU-FIN-ECO-Bulgaria-Budget.php]</ref>

* {{ALB}} <ref>Daniel Mitchell. "Albania Joins the Flat Tax Club." Cato at Liberty, April 9, 2007. [http://www.cato-at-liberty.org/2007/04/09/albania-joins-the-flat-tax-club/] {{Webarchive|url=https://web.archive.org/web/20090307212209/http://www.cato-at-liberty.org/2007/04/09/albania-joins-the-flat-tax-club/ |date=2009-03-07 }}</ref><ref>Jonilda Koci. "Albanian government approves 10% flat tax". Southeast European Times, June 4, 2007. [http://www.balkantimes.com/cocoon/setimes/xhtml/en_GB/features/setimes/features/2007/06/04/feature-03]</ref>

* {{flagicon|Czech Republic}} [[Republik Ceko]]<ref>Alvin Rabushka. "The Flat Tax Spreads to the Czech Republic." hoover.org, 27 August 2008.
[http://www.hoover.org/research/russianecon/essays/9400171.html] {{Webarchive|url=https://web.archive.org/web/20071210030523/http://www.hoover.org/research/russianecon/essays/9400171.html |date=2007-12-10 }}</ref>

* {{EST}} <ref>Alvin Rabushka. "Estonia Plans to Reduce its Flat-Tax Rate." March 26, 2007. [http://www.hoover.org/research/russianecon/essays/6711412.html] {{Webarchive|url=https://web.archive.org/web/20081014082640/http://www.hoover.org/research/russianecon/essays/6711412.html |date=2008-10-14 }}</ref><ref>Toby Harnden. "Pioneer of the 'flat tax' taught the East to thrive." ''Telegraph,'' April 9, 2005.[http://www.telegraph.co.uk/news/main.jhtml?xml=/news/2005/09/04/nflat104.xml&sSheet=/news/2005/09/04/ixhome.html] {{Webarchive|url=https://web.archive.org/web/20080224015930/http://www.telegraph.co.uk/news/main.jhtml?xml=%2Fnews%2F2005%2F09%2F04%2Fnflat104.xml&sSheet=%2Fnews%2F2005%2F09%2F04%2Fixhome.html |date=2008-02-24 }}</ref><ref name="imf-report">Michael Keen, Yitae Kim, and Ricardo Varsano. "The 'Flat Tax(es)': Principles and
Evidence." IMF Working Paper WP/06/218.[http://www.imf.org/external/pubs/ft/wp/2006/wp06218.pdf]</ref>

* {{GEO}} <ref name="imf-report"/><ref>{{Cite web |url=http://www.russiaeconomy.org/comments/010305.html |title=Alvin Rabushka. "The Flat Tax Spreads to Georgia." January 3, 2005 |access-date=2010-02-05 |archive-date=2008-11-19 |archive-url=https://web.archive.org/web/20081119160248/http://www.russiaeconomy.org/comments/010305.html |dead-url=yes }}</ref>

* {{GGY}} <ref name="flat-and-flatter"/>

* {{Flag|Kazakhstan}} <ref>The Economist Intelligence Unit, Kazakhstan fact sheet. "In 2007 Kazakhstan introduced several changes to the taxation system. The flat-rate VAT on all goods was reduced from 15% to 14%, and a flat rate of income tax of 10% was introduced, in place of the previous progressive range of 5-20%." [http://www.economist.com/countries/Kazakhstan/profile.cfm?folder=Profile-FactSheet]</ref>

* {{ISL}} <ref name="flat-and-flatter"/><ref>Daniel Mitchell. "Iceland Comes in From the Cold With Flat Tax Revolution." March 27, 2007.[http://www.cato.org/pub_display.php?pub_id=8155]</ref><ref>The [[Globe and Mail]], as quoted on Cato-at-liberty by Daniel Mitchell: "Effective this year, Iceland (population: 300,000) taxes all personal income at a flat rate of 32 per cent — which appears high because it includes municipal as well as national taxes." [http://www.cato-at-liberty.org/2007/05/08/the-global-flat-tax-revolution-continues/] {{Webarchive|url=https://web.archive.org/web/20100303090615/http://www.cato-at-liberty.org/2007/05/08/the-global-flat-tax-revolution-continues/ |date=2010-03-03 }}</ref><ref>Daniel Mitchell. "Iceland Joins the Flat Tax Club." Cato Tax and Budget Bulletin, February 2007. [http://www.cato.org/pubs/tbb/tbb_0207-43.pdf]</ref>

* {{Flag|Iraq}} <ref>Daniel Mitchell. "If a Flat Tax is Good for Iraq, How About America?" ''Heritage foundation'', November 10, 2003. [http://www.heritage.org/Press/Commentary/ed111003c.cfm] {{Webarchive|url=https://web.archive.org/web/20100301045929/http://www.heritage.org/Press/Commentary/ed111003c.cfm |date=2010-03-01 }}.</ref><ref>Alvin Rabushka. "The Flat Tax in Iraq: Much Ado About Nothing—So Far." May 6, 2004. [http://www.hoover.org/research/russianecon/essays/5145652.html] {{Webarchive|url=https://web.archive.org/web/20080915113842/http://www.hoover.org/research/russianecon/essays/5145652.html |date=2008-09-15 }}</ref><ref>{{Cite web |url=http://blog.zmag.org/ee_links/transfer_real_sovereignty |title=Noam Chomsky. "Transfer real sovereignty." ''znet'', May 11, 2004 |access-date=2010-02-05 |archive-date=2006-10-10 |archive-url=https://web.archive.org/web/20061010100744/http://blog.zmag.org/ee_links/transfer_real_sovereignty |dead-url=yes }}</ref>

* {{JEY}} <ref>http://ec.europa.eu/economy_finance/publications/publication415_en.pdf</ref>

* {{KGZ}} <ref name="flat-and-flatter">Alvin Rabushka. "Flat and Flatter Taxes Continue to Spread Around the Globe." January 16, 2007.[http://www.hoover.org/research/russianecon/essays/5222856.html] {{Webarchive|url=https://web.archive.org/web/20070707094006/http://www.hoover.org/research/russianecon/essays/5222856.html |date=2007-07-07 }}</ref>

* {{LVA}} <ref name="imf-report"/>

* {{LTU}} <ref name="imf-report"/><ref>Alvin Rabushka. "A Competitive Flat Tax Spreads to Lithuania." November 2, 2005.[http://www.russianeconomy.org/comments/110205.html] {{Webarchive|url=https://web.archive.org/web/20081119033422/http://www.russianeconomy.org/comments/110205.html |date=2008-11-19 }}</ref>

* {{MKD}} <ref name="flat-and-flatter"/><ref>"The lowest flat corporate and personal income tax rates." ''Invest Macedonia'' government web site. Retrieved June 6, 2007. [http://www.investinmacedonia.org/news.aspx?news=35] {{Webarchive|url=https://web.archive.org/web/20070224012548/http://www.investinmacedonia.org/news.aspx?news=35 |date=2007-02-24 }}</ref>

* {{MNG}} <ref>{{Cite web |url=http://www.hoover.org/research/russianecon/essays/5471761.html |title=Alvin Rabushka. "The Flat Tax Spreads to Mongolia." January 30, 2007 |access-date=2010-02-05 |archive-date=2007-06-26 |archive-url=https://web.archive.org/web/20070626073741/http://www.hoover.org/research/russianecon/essays/5471761.html |dead-url=yes }}</ref>

* {{MNE}} <ref>{{Cite web |url=http://www.hoover.org/research/russianecon/essays/7019202.html |title=Alvin Rabushka. "The Flat Tax Spreads to Montenegro." April 13, 2007 |access-date=2010-02-05 |archive-date=2008-12-02 |archive-url=https://web.archive.org/web/20081202074549/http://www.hoover.org/research/russianecon/essays/7019202.html |dead-url=yes }}</ref>

* {{MUS}} <ref name="flat-and-flatter" />

* {{ROU}} <ref name="imf-report"/>

* {{RUS}} <ref name="imf-report"/><ref>{{Cite web |url=http://www.russiaeconomy.org/comments/072600.html |title=Alvin Rabushka. "Russia adopts 13% flat tax." July 26, 2000 |access-date=2010-02-05 |archive-date=2008-11-19 |archive-url=https://web.archive.org/web/20081119151459/http://www.russiaeconomy.org/comments/072600.html |dead-url=yes }}</ref>

* {{SRB}} <ref>{{Cite web |url=http://www.russiaeconomy.org/comments/032304.html |title=Alvin Rabushka. "The Flat Tax Spreads to Serbia." March 23, 2004 |access-date=2010-02-05 |archive-date=2004-12-10 |archive-url=https://web.archive.org/web/20041210012615/http://www.russiaeconomy.org/comments/032304.html |dead-url=yes }}</ref>

* {{SVK}} <ref name="imf-report"/>

* {{UKR}} <ref name="imf-report"/><ref>{{Cite web |url=http://www.russiaeconomy.org/comments/052703.html |title=Alvin Rabushka. "The Flat Tax Spreads to Ukraine." May 27, 2003 |access-date=2010-02-05 |archive-date=2009-01-05 |archive-url=https://web.archive.org/web/20090105182647/http://www.russiaeconomy.org/comments/052703.html |dead-url=yes }}</ref>

== Referensi ==
{{reflist}}

== Pranala luar ==
{{wikiquote|Taxation}}
* [http://www.heritage.org/Research/Taxes/bg1765.cfm The Laffer Curve: Past, Present and Future] {{Webarchive|url=https://web.archive.org/web/20071201225944/http://www.heritage.org/Research/Taxes/bg1765.cfm |date=2007-12-01 }}: A detailed examination of the theory behind the Laffer curve, and many case studies of tax cuts on government revenue in the United States
* [http://www.econtalk.org/archives/2007/04/rabushka_on_the.html Podcast of Rabushka discussing the flat tax] Alvin Rabushka discusses the flat tax with [[Russ Roberts]] on [[EconTalk]].

{{ekonomi-stub}}

[[Kategori:Perpajakan]]