dc.contributor.author | Skačkauskienė, Ilona | |
dc.date.accessioned | 2023-09-18T20:02:54Z | |
dc.date.available | 2023-09-18T20:02:54Z | |
dc.date.issued | 2013 | |
dc.identifier.issn | 2353-883X | |
dc.identifier.other | (BIS)VGT02-000028766 | |
dc.identifier.uri | https://etalpykla.vilniustech.lt/handle/123456789/146175 | |
dc.description.abstract | 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. | eng |
dc.format.extent | p. 57-70 | |
dc.format.medium | tekstas / txt | |
dc.language.iso | eng | |
dc.relation.isreferencedby | CEEOL – Central and Eastern European Online Library | |
dc.relation.isreferencedby | EBSCO (Business source complete) (nenaudotinas) | |
dc.relation.isreferencedby | ProQuest (nenaudotinas) | |
dc.source.uri | http://www.eber.uek.krakow.pl/index.php/eber/article/view/27 | |
dc.subject | VE05 - Socioekonominių sistemų universalaus tvarumo tyrimai / Universal sustainability research | |
dc.title | Peculiarities of labour income taxation in the Baltic States | |
dc.type | Straipsnis kitoje DB / Article in other DB | |
dcterms.references | 26 | |
dc.type.pubtype | S3 - Straipsnis kitoje DB / Article in other DB | |
dc.contributor.institution | Vilniaus Gedimino technikos universitetas | |
dc.contributor.faculty | Verslo vadybos fakultetas / Faculty of Business Management | |
dc.subject.researchfield | S 003 - Vadyba / Management | |
dc.subject.researchfield | S 004 - Ekonomika / Economics | |
dc.subject.ltspecializations | L104 - Nauji gamybos procesai, medžiagos ir technologijos / New production processes, materials and technologies | |
dc.subject.en | Labour income | |
dc.subject.en | Taxation | |
dc.subject.en | Contribution | |
dc.subject.en | Tax | |
dc.subject.en | Indicators | |
dcterms.sourcetitle | Entrepreneurial business and economics review (EBER). Modern challenges for business and economy in CEE countries | |
dc.description.issue | no. 4 | |
dc.description.volume | Vol. 1 | |
dc.publisher.name | Cracow University of Economics | |
dc.publisher.city | Cracow | |
dc.identifier.elaba | 4085609 | |