Русско-англо-русский юридический словарь

The sole proprietor is an unincorporated business with one owner who pays personal income tax on profits from the business. With little government regulation, they are the simplest business to set up or take apart, making them popular among individual self contractors or business owners. (Investopedia)

personal income tax – tax paid on one's personal income as distinct from the tax paid on the firm's earnings. (BusinessDictionary)

Executor. The administrator of the estate of a deceased person. The executor (masculine) or executrix (feminine) manages the settlement of the estate by gathering and disbursing the assets of the estate after paying the debts and filing the estate’s tax returns and any personal income tax returns for the deceased. The executor/executrix may be a family member, a friend of the deceased, a lawyer, or a bank trust officer. (YourDictionary)

"The revenue side of the budget relies heavily on fiscal drag in the personal income tax system and a company tax rate that is increasingly uncompetitive internationally." (ABC News)