摘要：A proper understanding of the "coordinate" system of labor income taxation of individuals in our country can be made aware of the essential elements of similar systems of taxation both in European countries, States or the European Union and most developed countries outside Europe. To draw accurate conclusions from the performance level comparisons of rates of labor income of individuals from different countries must be taken into account the specificities and characteristics of tax systems in those countries. In making such comparisons must take into account the fact that there is no official source, no national or international, to the matter of taxes, social contributions and taxes in the countries under analysis. The following is presented in the following taxation of labor income countries that are not members of the European Union: Albania. Bosnia - Herzegovina. Croatia. Switzerland. Iceland. Macedonia. Moldova. Norway. Ukraine. Kazakhstan. Japan. Canada. China. Australia. United States of America.
关键词：taxes; social contributions; tax; tax system; tax system; income from;employment; individuals; taxation of labor income; the tax rate; tax base; tax base;deductions; matter taxable taxpayers; tax progressive flat tax base.
