| Abstract [eng] |
The master's thesis formulates problems of personal income tax in Lithuania; it analyzing and classifying the theoretical and practical research of personal income tax performed a number of Lithuanian and foreign authors. It also presents methods of personal income tax management, and assesses methods of personal income tax management by various scientists. The paper presents a detailed analysis of scientific problems of personal income tax management, along with personal income tax, an analysis of legal acts of the Republic of Lithuania. A model that allows to assess the stability of the tax system were created by the author. It is confirmed by the author formulated the research hypothesis, the absolute equality of income is undesirable aspect of economic efficiency. |
