EVALUATION OF THE PERSONAL INCOME PROGRESSIVE TAXATION AND THE SIZE OF TAX-EXEMPT AMOUNT IN LITHUANIA
technical_value
Egidijus Bikas
Rasa Subačienė
Ieva Astrauskaitė
Greta Keliuotytė-Staniulėnienė
Published 2014-01-01
https://doi.org/10.15388/Ekon.2014.0.3882
84-101.pdf (Lithuanian)

How to Cite

Bikas, E. (2014) “EVALUATION OF THE PERSONAL INCOME PROGRESSIVE TAXATION AND THE SIZE OF TAX-EXEMPT AMOUNT IN LITHUANIA”, Ekonomika, 93(3), pp. 84–101. doi:10.15388/Ekon.2014.0.3882.

Abstract

The tax systems of the European Union countries differ in many features. However, for taxing personal income, many EU countries use the method of progressive taxation. Progressive taxation is aimed to shift the tax burden from those with a relatively low income to those whose income is sufficiently high. Such personal income taxation system creates the prerequisites for social justice. In addition to different income tax rates, in a progressive tax system, a crucial role is played by the size of tax-exempt amount. In this article, personal income progressive taxation and the tax-exempt amount are analyzed as one of the progressive taxation tools. The study was conducted using the method of descriptive analysis as well as forecasting and modeling techniques.
 

84-101.pdf (Lithuanian)

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