| Abstract [eng] |
The influence of change in personal income tax to revenues of municipal budget and factors influencing such changes is analyzed in this paper for Master‘s degree. Literature analysis reviews researches and papers covering personal income tax and factors influencing it. After the literature analysis the study on main factors that have influence on changes in personal income tax has been carried out and model for forecasting revenue from personal income tax has been constructed. In addition, the possibilities of municipalities to influence changes in revenues from personal income tax has been studied as well. Finally, the inequality of labor income in population and the possibilities to decrease this inequality through personal income tax has been evaluated. In the third part of the paper, changes in revenues from personal income tax of Siauliai city and Siauliai district municipal budgets is analyzed, evaluating possibilities of these municipalities to influence these changes. Suggestions to promote innovations through tax exemptions and other advantages is provided in this paper. |
