Equitable taxation may be the one of much important target for the less developed countries. In those countries' living and working conditions are under certain limits. So tax reforms should include many implementations in which could be provided horizontal equity and encouraging for labour and family. There are many ways to achieve these goals in taxation. Two of them are tax credits and allowances. Especially minimum subsistence allowance is a unique implementation for equitable taxation with ability to pay criterion and family taxation, family tax credits as well. The practice of minimum subsistence reduction was
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