dc.contributor.author | Skačkauskienė, Ilona | |
dc.contributor.author | Jezerskė, Živilė | |
dc.date.accessioned | 2023-09-18T20:03:21Z | |
dc.date.available | 2023-09-18T20:03:21Z | |
dc.date.issued | 2014 | |
dc.identifier.other | (BIS)VGT02-000028103 | |
dc.identifier.uri | https://etalpykla.vilniustech.lt/handle/123456789/146293 | |
dc.description.abstract | The present paper discusses the concept of labour income and its taxation by personal income tax, social security and health insurance contributions, presented in the literature. In order to reveal the influence of the basic tax elements on the evaluation of the level of the labour income taxation, comparative evaluation has been carried out. During the research, Latvia and Estonia, the countries that are closely related to Lithuania, have been compared. The results of the research have shown that the comparison of the basic tax indicators, such as non-taxable minimum income and standard rates, describes the national level of the labour income taxation only partially. 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 | PDF | |
dc.format.extent | p. 439-449 | |
dc.format.medium | tekstas / txt | |
dc.language.iso | eng | |
dc.relation.ispartofseries | Procedia - social and behavioral sciences vol. 110 1877-0428 | |
dc.relation.isreferencedby | Conference Proceedings Citation Index - Science (Web of Science) | |
dc.relation.isreferencedby | ScienceDirect | |
dc.source.uri | https://doi.org/10.1016/j.sbspro.2013.12.888 | |
dc.source.uri | http://www.sciencedirect.com/science/article/pii/S1877042813055286 | |
dc.subject | VE05 - Socioekonominių sistemų universalaus tvarumo tyrimai / Universal sustainability research | |
dc.title | Comparative evaluation of the labour income taxation in the Baltic States | |
dc.type | Straipsnis konferencijos darbų leidinyje Web of Science DB / Paper in conference publication in Web of Science DB | |
dcterms.references | 20 | |
dc.type.pubtype | P1a - Straipsnis konferencijos darbų leidinyje Web of Science DB / Article in conference proceedings Web of Science 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 | L103 - Įtrauki ir kūrybinga visuomenė / Inclusive and creative society | |
dc.subject.en | labour income | |
dc.subject.en | tax | |
dc.subject.en | contribution | |
dc.subject.en | taxation | |
dc.subject.en | evaluation | |
dcterms.sourcetitle | The 2-dn international scientific conference „Contemporary issues in business, management and education 2013" | |
dc.publisher.name | Elsevier | |
dc.publisher.city | Amsterdam | |
dc.identifier.doi | 000466711800046 | |
dc.identifier.doi | 10.1016/j.sbspro.2013.12.888 | |
dc.identifier.elaba | 4065620 | |