The income-tax of inhabitants: the analysis and the influence of the tariff change to the government budget
Journal Title: Profesinės Studijos: Teorija ir Praktika - Year 2009, Vol 5, Issue 5
Abstract
The article tries to touch the analysis about personal income-tax in Lithuania and their influence for government budget. Personal income-tax - obligatory payment for individuals set by law. In Lithuania by law in 2003 were set 33 per cent of personal income-tax. After 3 years the government reduced personal income-tax to 27 per cent. After that, every year government is reducing the personal income-tax and now (2009) it is only 15 per cent. The government should do it because the burden of taxation was too heavy for people. Also the decrease of personal income-tax will reduce the “shadow level” in economy and increase the foreign investments. Foreign investments are very important for the growth of national product in every coun try.
Authors and Affiliations
Birutė Balčytienė
Keywords
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