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：57-70
语种：English
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 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.
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