| Abstract [eng] |
The Master's work analyses the system of taxation of labour income in Lithuania. The focus is on the taxation of income arising from an employment relationship or a legal relationship treated as such, without examining the taxation aspects of the income of individuals engaged in freelancing. The first part attempts to examine thoroughly the fundamental differences between civil and industrial legal relationships. According to legal doctrine, the author distinguished seven comparative aspects of those contracts (the parties to the contract, the purpose of the conclusion of the contract, the existence of subordination, continuity of pay, the principle of freedom of the parties, the form of the contract to be concluded) and presented a detailed examination of them. The second part focuses on the obligation to pay personal income tax, the applicable rates, and the application of the non-taxable rate of income. Estimates are provided of the percentage paid by the different recipient of the income (EUR 1000, EUR 1500 and EUR 3000), which are used to analyse the possibility of increasing the tax-free amount of income. The impact of increasing the amount of non-taxable income on the economy of the country shall be investigated, as well as the possibilities to compensate for the difference in the state budget due to the non-payment of personal income tax by some persons through the introduction of other taxes with potential. The impact of the monthly allowance on income or, on the contrary, of his non-application is examined. Part three deals with the analysis of state social insurance and compulsory health insurance contributions. The purpose of those contributions is examined, both from a personal and social point of view. Further regulation of second-pillar pension funds accumulation shall be investigated. Due to a thorough analysis of the judgements of the Lithuanian courts, possibilities for the withdrawal of the persons involved from the additional accumulation were examined. |
