Rodyti trumpą aprašą

dc.rights.licenseKūrybinių bendrijų licencija / Creative Commons licenceen_US
dc.contributor.authorJurušs, Māris
dc.contributor.authorGalilejeva, Arīna
dc.contributor.authorŠmite-Roķe, Baiba
dc.date.accessioned2024-04-18T11:26:24Z
dc.date.available2024-04-18T11:26:24Z
dc.date.issued2023
dc.date.submitted2023-03-08
dc.identifier.isbn9786094763335en_US
dc.identifier.issn2029-4441en_US
dc.identifier.urihttps://etalpykla.vilniustech.lt/handle/123456789/154022
dc.description.abstractProductivity is one of the main factors for economic growth and competitiveness and is widely used in national performance assessments and international comparisons. Human capital is one of the most important factors in increasing productivity. Investment in human capital is needed to increase productivity. From the government side, this can be achieved through tax policy, which include not only personal income taxes, but also tax rebates and refunds, as well as tax credits. To find the most efficient action model, it is necessary to find a tool to assess the impact of tax initiatives on productivity. The aim of this study is to assess whether and how tax policy could further improve productivity, particularly by development of human capital. The study’s authors used multiple non-linear regression method to evaluate impact of tax initiatives to labour productivity. The objective of the study is to assess the impact of taxes on productivity and possible tax credits or other more optimal tax solutions, to assess the potential personal income tax initiatives for professional growth. The study’s findings indicate that personal income tax rebates should be modified more economically than socially to encourage the professional development of human capital and increase labour productivity. The results for the Baltic States indicate that by granting a tax credit and lowering taxes by one percent, productivity might increase by two to three percent, while in countries with higher initial productivity levels, the impact is significantly smaller or even neutral.en_US
dc.format.extent8 p.en_US
dc.format.mediumTekstas / Texten_US
dc.language.isoenen_US
dc.relation.isreferencedbyScopusen_US
dc.relation.urihttps://etalpykla.vilniustech.lt/handle/123456789/153869en_US
dc.rightsAttribution 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/*
dc.source.urihttps://bm.vgtu.lt/index.php/verslas/2023/schedConf/presentationsen_US
dc.subjecthuman capitalen_US
dc.subjectlabour productivityen_US
dc.subjecttax creditsen_US
dc.titleDiversion of personal income tax credits for the professional growth of human capitalen_US
dc.typeKonferencijos publikacija / Conference paperen_US
dcterms.accessRightsLaisvai prieinamas / Openly availableen_US
dcterms.accrualMethodRankinis pateikimas / Manual submissionen_US
dcterms.alternativeFinance and investment: new challenges and opportunitiesen_US
dcterms.dateAccepted2023-03-25
dcterms.issued2023-06-08
dcterms.licenseCC BYen_US
dcterms.references39en_US
dc.description.versionTaip / Yesen_US
dc.type.pubtypeP1d - Straipsnis recenzuotame konferencijos darbų leidinyje / Paper published in peer-reviewed conference publicationen_US
dc.contributor.orcidhttps://orcid.org/0000-0002-4022-5031, Jurušs Māris
dc.contributor.orcidhttps://orcid.org/0000-0003-3028-8968, Galilejeva Arīna
dc.contributor.orcidhttps://orcid.org/0000-0003-0414-0425, Šmite-Roķe Baiba
dc.contributor.institutionRiga Technical Universityen_US
dcterms.sourcetitle13th International Scientific Conference “Business and Management 2023”en_US
dc.description.volumeIen_US
dc.identifier.eisbn9786094763342en_US
dc.identifier.eissn2029-929Xen_US
dc.publisher.nameVilnius Gediminas Technical Universityen_US
dc.publisher.nameVilniaus Gedimino technikos universitetasen_US
dc.publisher.countryLithuaniaen_US
dc.publisher.countryLietuvaen_US
dc.publisher.cityVilniusen_US
dc.description.fundingorganizationBALTECHen_US
dc.description.fundingorganizationThe European Social Funden_US
dc.description.grantnameStrengthening of PhD students and academic personnel of Riga Technical University and BA School of Business and Finance in the strategic fields of specializationen_US
dc.description.grantnumber8.2.2.0/20/I/008en_US
dc.date.firstonline2023-06-08
dc.identifier.doihttps://doi.org/10.3846/bm.2023.1031en_US


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