COMPARATIVE EVALUATION OF THE SALARIES TAXATION IN THE BALTIC STATES
Journal Title: VADYBA - Year 2013, Vol 23, Issue 2
Abstract
The present paper discusses the concept of salaries (and wages) 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 such 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 salaries 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.
Authors and Affiliations
Ilona Skačkauskienė
Keywords
Related Articles
- EP ID EP306158
- DOI -
- Views 49
- Downloads 0
PRODUCT DEVELOPMENT METHODS WITHIN THE ICT INDUSTRY OF LATVIA
The purpose of this research is to examine information technology and communications (ICT) product development methods and management principles within the ICT sector of Latvia. This paper introduces definitions of innov...
CORPORATE IDENTITY OF LATVIAN COMMERCIAL BANKS
Latvian banking industry has followed the path of rapid development like entire Latvian economy did in the last 20 years. Along with expansion and provision of financial services by Latvian banks to non-resident customer...
DEVELOPMENT AND EVALUATION OF THE STUDENTS’ COLLABORATION SKILLS WORKING IN INTERNATIONAL TEAMS
Collaboration is a form of cooperation in pursuit of a common goal, social interplay of human beings, emerged in joint attempts of work related activities. The foundation of collaboration is composed of the structural in...
AUTONOMOUS EMOTION RECOGNITION SYSTEM: APPROACHES FOR DATA MINING
The detection of emotion is becoming an increasingly important field for human-computer interaction as the advantages emotion recognition offer become more apparent and realisable. However there are still many issues (da...
SKILLED SEAPORT WORKER’S PROFESSIONAL VOCATION MANAGEMENT AT THE ANTHROPOLOGICAL LEVEL OF THE SEASHORE ENVIRONMENT
One of possibilities to develop and naturally manage the professional vocation of a future skilled seaport worker is the knowledge of the natural vocation as an automatic expression of the human nature. The environment o...