期刊名称：Entrepreneurial Business and Economics Review
印刷版ISSN：2353-8821
出版年度：2013
卷号：1
期号：4
页码：57-69
出版社：Centre for Strategic and International Entrepreneurship of the Faculty of Economics and International Relations at the Cracow University of Economics.
摘要：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). 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. 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. 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. The paper delivers new empirical evidence on labour income taxation in different countries.
