| Abstract [eng] |
Opportunities and Consequences of Progressive Personal Income Tax Implementation 65 pages, 19 pictures, 2 tables, 45 references. The main purpose of this master thesis is to analyze the collection of GPM tax in the budget, its changes, to present the possibilities and consequences of introducing progressive tariffs in other European countries. The work consists of three main parts: the analysis of literature, the research and its results, conclusion and recommendations. The analysis of the literature reviews the emergence of progressive personal income taxes, its development and the first researchers. The following is an overview of both classical and modern principles of taxation and their classifications. Evaluations by different researchers and organizations are discussed. The opinion of different scholars on the disadvantages and advantages of personal income tax is analyzed and evaluated. After evaluating and analyzing the theoretical sources, the analyzed theoretical knowledge is applied in calculating and evaluating the collection of personal income tax in Lithuania. Statistical data are used to assess the current situation in Lithuania. Criteria are set and according to them 7 countries are found, whose PIT tariffs will be used in developing scenarios in Lithuania. Different scenarios are calculated in Lithuania. The obtained calculations are compared with each other, evaluated with the help of each other. Figures and tables are used to facilitate the transmission of information. The conclusions and recommendations summarize the most important aspects of the theory and the results of the research. In the opinion of the author, important conclusions and recommendations are presented when assessing the personal income tax in Lithuania. |
