The Labour income taxation: Lithuanian case
LTReikšminiai žodžiai: Darbo pajamos; Mokestis; Apmokestinimas; Vertinimas; Indėlis; Planned decision; Labour income; Tax; Contribution; Taxation; Evaluation.
ENThe article discusses planned labour income taxation decisions and labour income taxation by taxes and contributions: personal income tax, social security and health insurance contributions. The improvement of labour income taxation is one of the priorities of the Government of Lithuania. The analysis reveals that so far there are no constructive planned solutions how to improve the government’s priorities related to the labour income taxation. There are only ongoing discussions on various aspects of labour income taxation. In order to reveal the influence of the basic tax elements on the evaluation of the level of the labour income taxation, a comparative evaluation has been carried out. During the research, Latvia and Estonia, the countries that are closely related to Lithuania, have been compared. The results of the research have shown that the comparison of the basic tax indicators, such as non-taxable minimum income and standard rates, only partially describes the national level of the labour income taxation. A more accurate description of the tax level could be provided only having applied and having evaluated such factors as tax base and tax exemptions. [From the publication]
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