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Who can tax?Edit

Who is allowed to levy taxes?

National government onlyEdit

  • Listonianfreestateflag Listonian Free State — all taxes are collected by the central government.
  • Flag-mariim Mari'im — all taxes are collected by the central government, with a certain amount then allocated to district and city governments.
  • FRD North Dignania — All income and sales taxes are collected by the central government in Kasama.
  • UBD South Dignania — Only the central party has the authority to levy taxes, though none are currently in effect. There are, however, several "unofficial" taxes in place as "user fees" that are buried in the pricing of goods and services. Those fees are remitted to the central party.

National and sub-national governmentsEdit

  • Flag-aethelnia Aethelnia — Both the federal government, canton state, and municipalities collect taxes.
  • ALM Albion-Merité — The imperial government in Azhincour is collects income taxes while the ethno-state governments of Albion and Merité collect sales taxes and other fees, a portion of which are remitted to the imperial government.
  • Flag-caledon-small Caledon — Only the central government can levy income taxes, though municipalities are free to levy sales taxes within their jurisdictions.
  • Flag-lendosa Lendosa — there are four different layers of taxation, being the Confederate government, the governments of the member states, the regional governments, and the district or municipal governments. The actual taxation mechanisms are integrated, however.
  • Flag-portocapital Porto Capital — National, state and municipal governments collect taxes.
  • Flag-rovens Rovens — National and municipal governments can levy taxes.
  • Scwflag Shaelia — The national government collects the NST (National Sales Tax) and excise taxes; district governments levy property taxes; municipal governments may levy license or operating fees on businesses or owning automobiles, boats, or aircraft.
  • StSamuelFlag St. Samuel — tax is predominately collected by provincial governments, however a national tax is also paid to the national government.
  • Flag-trinia Trinia — both the national government and the local-level authorities collect taxes.
  • Utania Utania — National, State, City and municipal governments may levy taxes.
  • KSZ Zartania — The Royal Government collects the Empire's 10% sales tax, while the governments of the constituent dominions (Eastern Zartania and Western Zartania) are authorized to collect income taxes. Municipal, stek or provincial, and colonial governments are allowed to collect assorted and sundry "fees" within their jurisdiction.

Only sub-national governmentsEdit

  • XochimechatlFlag Xochimechatl — only the eighteen sub-national jurisdictions collect taxes directly. The minimalist national government is funded in part by the sub-national jurisdictions and in part by religious authorities.

Restrictions on types of taxationEdit

Are there any laws, rules, or constitutional provisions which regulate what sort of things (income, land, spending, etc) the government is allowed to place taxes on?

Restrictions existEdit

  • Flag-caledon-small Caledon — Taxes may not be levied against property or on the purchase of "life necessities," such as food and water.
  • Listonianfreestateflag Listonian Free State — the primary tax is a Land Value Tax; other taxes are excise taxes levied on alcohol, tobacco, cannabis and winnings from gambling. The government is specifically prohibited from levying income taxes or consumption taxes.
  • Flag-mariim Mari'im — the tax system is officially based on consumption, meaning that the government is supposedly restricted to taxes on sales and other transactions.
  • Flag-rovens Rovens — National governments alone may levy income, consumption and payroll taxes. Municipalities may raise property taxes only.
  • Scwflag Shaelic Commonwealth — the primary tax is the Goods & Services Tax (GST); other taxes are excise taxes levied on alcohol, tobacco, petroleum, and foreign trade goods. The Articles of Union expressly forbid the "excessive taxation" of earned income, and limits any income taxes to a flat-rated ceiling of no more than 5%. The current flat rate is 2.5%. There are no corporate profit or revenue taxes in the nation.
  • Utania Utania — Income taxes may only be levied by the national, state and city governments. Financial institution taxes may only be levied by the national government. Municipalities may raise only property taxes.
  • KSZ Zartania — Taxes may not be levied against foodstuffs. Taxes levied against foreign-owned corporations headquartered in Zartania are significantly reduced, and tariffs and port fees are not assessed against Zartanian-flagged ships, regardless of the company they sail for.

No restrictions existEdit

  • Flag-aethelnia Aethelnia — No particular rules governing what may and may not be taxed.
  • ALM Albion-Merité — There are no restrictions on what taxes may be levied, including additional taxes based upon ethnicity (the so-called "racism tax" on ethnic Meritéan citizens).
  • Flag-lendosa Lendosa — there are no particular rules governing what may and may not be taxed.
  • FRD North Dignania — While there are no legal restrictions upon government taxation, the government has so far restricted itself to taxing income, sales, and property.
  • Flag-portocapital Porto Capital — No particular rules. In theory, the government could tax whatever it wanted.
  • StSamuelFlag St. Samuel — no restrictions.
  • UBD South Dignania — While there are no official taxes in South Dignania, the central party is free to assess assorted "fees" against any and all items, goods, services, or persons.
  • Flag-trinia Trinia — there are no particular rules governing what may and may not be taxed.
  • XochimechatlFlag Xochimechatl — there are no particular rules governing what may and may not be taxed.

Tax exemption for charitiesEdit

Do registered charities receive full or partial exemption from paying any taxes?

Is grantedEdit

  • Flag-aethelnia Aethelnia — registered charities are exempt from paying tax over received donations and money gifts.
  • ALM Albion-Merité — Charities headquartered in Albion-Merité are free from taxation.
  • Flag-caledon-small Caledon — Charities registered with the royal government pay significantly reduced taxes, and those making documented and certified donations to registered charities are allowed to claim a Charitable Donation Tax Credit.
  • Flag-lendosa Lendosa — registered charities are exempt from tax.
  • FRD North Dignania — Charities administered by an arm of the central government are exempt from taxation.
  • Flag-portocapital Porto Capital — Some tax benefits are given.
  • Flag-rovens Rovens — registered charities are exempt from paying tax over received donations and money gifts.
  • Scwflag Shaelia — As charities are not-for-profit business entities, they are exempt from the NST at the national level; many districts don't levy property taxes on property; municipalities often waive any licensing or operating fees.
  • StSamuelFlag St. Samuel — charities are exempt from paying taxes.
  • Flag-trinia Trinia — registered charities are exempt from tax.
  • Utania Utania — registered charities are exempt from tax.
  • XochimechatlFlag Xochimechatl — all jurisdictions give tax breaks of some form to groups they deem (under varying definitions) to be charitable in nature.

Is not grantedEdit

  • Listonianfreestateflag Listonian Free State — there are no exemptions.
  • Flag-mariim Mari'im — the few non-governmental charities permitted have no special tax status, although much of what they do would not incur taxation in Mariim anyway.
  • UBD South Dignania — As there is no taxation in South Dignania, there are no exemptions for charities or charitable donations.
  • KSZ Zartania — Charities in the Greater Zartanian Empire are treated no differently than any other corporate entity.

Tax exemption for educational, scientific, and/or medical institutionsEdit

Do these institutions receive full or partial exemption from paying any taxes?

Is grantedEdit

  • Flag-aethelnia Aethelnia — there are tax benefits for educational, scientific, and medical institutions.
  • Flag-lendosa Lendosa — educational, scientific, and medical institutions either pay no tax or pay reduced tax, depending on whether they are non-profit or commercial in nature.
  • Flag-portocapital Porto Capital — Some tax benefits are given.
  • Flag-rovens Rovens — some special deductions are available to these types of institutions.
  • Scwflag Shaelia — taxes are levied the same as with any other business entity in the country. Tuition fees are exempt from the NST.
  • StSamuelFlag St. Samuel — educational, scientific and medical organisations are exempt from taxes unless they are privately run and do not have charity status.
  • Flag-trinia Trinia — there are tax benefits for educational, scientific, and medical institutions.
  • XochimechatlFlag Xochimechatl — in all jurisdictions, there are some form of tax benefits for educational, scientific, and medical institutions.

Is not grantedEdit

  • Listonianfreestateflag Listonian Free State — there are no exemptions.
  • Flag-mariim Mari'im — almost all such organisations are controlled by the state, but those few which are not have no special tax status.
  • Utania Utania — generally only bodies registered as charities are exempt from tax.

Tax exemption for religious organisationsEdit

Do registered charities receive full or partial exemption from paying any taxes?

Is grantedEdit

  • Flag-mariim Mari'im — all officially recognised religious organisations pay no tax.
  • Flag-rovens Rovens — Religious organisations are permitted to register as non-profit organisations to achieve tax-exempt status.
  • Scwflag Shaelia — Religious institutions are considered non-profit businesses. As such, they are exempt from the NST at the national level, often exempt from property taxes as the district level, and license or operating fees are usually waved by municipalities.
  • StSamuelFlag St. Samuel — Religious organisations are exempt from taxes.
  • Flag-trinia Trinia — all officially recognised religious organisations pay no tax.
  • Utania Utania — Religious organisations must register as non-profit organisations and therefore be exempt from tax.
  • XochimechatlFlag Xochimechatl — all officially recognised religious organisations pay no tax. The nine nationally recognised denominations have universal recognition by the sub-national jurisdictions, and some jurisdictions chose to extend recognition to other organisations as well.

Is not grantedEdit

  • Flag-aethelnia Aethelnia — Absolutely not!
  • Listonianfreestateflag Listonian Free State — religious organizations do not receive tax exemption.
  • Flag-lendosa Lendosa — religious organisations do not receive tax exemption.
  • Flag-portocapital Porto Capital — Religious organisations do not get tex exemptions - they charity arms do, however.

Tax exemption for specific individualsEdit

Do any particular individuals receive full or partial exemption from paying any taxes?

Is grantedEdit

  • Flag-mariim Mari'im — monks are not required to pay taxes, although this is largely a moot point due to the fact that most monks take vows of poverty in any case.
  • StSamuelFlag St. Samuel — military veterans, elderly and disabled are exempt from taxes.
  • Utania Utania — Military veterans who have served in conflict zones, such as the Dignanian DMZ, are given special tax status for life which grants some special deductions.

Is not grantedEdit

  • Flag-aethelnia Aethelnia — No individuals are exempt from tax.
  • Flag-lendosa Lendosa — no individuals are exempt from tax.
  • Listonianfreestateflag Listonian Free State — in theory, only landowners are subject to the Land Value Tax; there are no exemptions for individuals purchasing items subject to excise taxes.
  • Flag-portocapital Porto Capital — No individuals are exempt from taxes.
  • Flag-rovens Rovens — No individuals are exempt from taxes.
  • Scwflag Shaelia — as there are is no taxation of individual earned income in the country, there is no individual tax exemption.
  • Flag-trinia Trinia — no individuals are exempt from tax.
  • XochimechatlFlag Xochimechatl — in theory, no individuals are exempt from tax, although in practice, collecting tax from members of certain armed religious militias is sufficiently difficult that many jurisdictions do not attempt it.

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