| Title |
Mokesčių sistemos Lietuvoje kitimo įtakos biudžeto pajamoms ekonominis vertinimas / |
| Translation of Title |
Economic evaluation of the influence between the changes in Lithuanian tax system and the budget revenue. |
| Authors |
Žadvidaitė, Aušra |
| Full Text |
|
| Pages |
78 |
| Keywords [eng] |
Tax system ; taxable income ; tax rates ; elasticity |
| Abstract [eng] |
The work seeks to evaluate how the changes of tax system in Lithuania influence the budget revenue. In order to achieve this goal the dynamics and structure of tax revenue is analysed, it is also necessary to evaluate what factors causes the taxable revenue. According to the tax revenue elasticity to the tax base and the demand elasticity it is estimated the possibilities to increase tax revenue. It is identified that there were not many changes of tax rates in value added tax (VAT) and corporate income tax and the income of those taxes were mostly affected by the factors that cause the changes of the tax base. Both, VAT and corporate income taxes income are elastic to the tax bases so it means that it is possible to avoid increasing tax rates in order to enlarge taxable income. The tax rate of personal income tax was decreasing during the analysed period and the best way to increase the revenue of this tax is to improve labor market indicators. Contrary to personal income tax, almost all tax rates of excises were increasing and it is estimated that increasing the specific tax rate of cigarettes would cause a positive effect to the taxable income. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2011 |
