Gyventojų pajamų mokestis: analizė ir tarifo kitimo įtaka šalies biudžetui
Journal Title: Profesinės Studijos: Teorija ir Praktika - Year 2009, Vol 5, Issue 5
Abstract
Straipsnyje nagrinėjamas gyventojų pajamų mokesčio tarifo kitimas, kintamo gyventojų pajamų mokesčio surinkimo įvykdymas, įtaka šalies biudžetui. Mažinamas gyventojų pajamų mokesčio tarifas turėtų mažinti šešėlinę ekonomiką, didinti naujų darbo vietų kūrimą, legalizuoti šešėlinę ekonomiką. Išanalizavus gyventojų pajamų mokesčio 2003-2008 metų surinkimą, pateikiamos pajam ų surinkimui užtik rinti būtinos priemonės.
Authors and Affiliations
Birutė Balčytienė
Keywords
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