Peculiarities of Labour Income Taxation in the Baltic States

• Autorzy: Ilona Skačkauskienė
• Języki publikacji: EN

Abstrakty

EN

Objective: The main objective of the paper is to analyse the peculiarities of the taxation of labour income in the Baltic States (Lithuania, Latvia and Estonia).

Research Design & Methods: The influence of the basic tax elements on the evaluation of the level of labour income taxation was investigated. The comparative and logical analysis of statistical data and literature was performed and synthesis methods were applied. During the research, Latvia and Estonia, the countries closely related to Lithuania, have been compared.

Findings: The labour income taxation (with personal income tax, social security and compulsory health insurance) in Lithuania is the lowest when compared with labour income taxation in Latvia and Estonia.

Implications & Recommendations: 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 describe the national level of the labour income taxation. A more accurate description of the tax level could be provided only after applying ratios and evaluating such factors as tax base and tax exemptions.

Contribution & Value Added: The paper delivers new empirical evidence on labour income taxation in different countries. (original abstract)

Słowa kluczowe

EN

Labour; Form of taxation; Taxation of income; Labour income

PL

Praca; Forma opodatkowania; Opodatkowanie dochodów; Dochody z pracy

• Czasopismo: Entrepreneurial Business and Economics Review
• Rocznik: 2013
• Tom: 1
• Numer: nr 4 Modern Challenges for Business and Economy in CEE Countries
• Strony: 57--69

Twórcy

autor

Ilona Skačkauskienė

• Vilnius Gediminas Technical University, Lithuania

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