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Peculiarities of Labour Income Taxation in the Baltic States

Author

Listed:
  • Ilona Skačkauskienė

    (Vilnius Gediminas Technical University)

Abstract

The main objective of the paper is to analyse the peculiarities of the taxation of labour income in the Baltic States (Lithuania, Latvia and Estonia). The influence of the basic tax elements on the evaluation of the level of labour income taxation was investigated. The comparative and logical analysis of statistical data and literature was performed and synthesis methods were applied. During the research, Latvia and Estonia, the countries closely related to Lithuania, have been compared. The labour income taxation (with personal income tax, social security and compulsory health insurance) in Lithuania is the lowest when compared with labour income taxation in Latvia and Estonia. The results of the research have shown that the comparison of the basic tax indicators, such as non-taxable minimum income and standard rates, only partially describe the national level of the labour income taxation. A more accurate description of the tax level could be provided only after applying ratios and evaluating such factors as tax base and tax exemptions. The paper delivers new empirical evidence on labour income taxation in different countries.

Suggested Citation

  • Ilona Skačkauskienė, 2013. "Peculiarities of Labour Income Taxation in the Baltic States," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 1(4), pages 57-69.
    • Handle: RePEc:krk:eberjl:v:1:y:2013:i:4:p:57-69
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    References listed on IDEAS

    as
    1. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    2. Peter J. Lambert, 2004. "Income Taxation and Equity," Working Papers 2004/4, Institut d'Economia de Barcelona (IEB).
    3. Peter J. Lambert, 2004. "Income Taxation and Equity," Working Papers 2004/4, Institut d'Economia de Barcelona (IEB).
    4. Peter J. Lambert, 2004. "Income Taxation and Equity," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 4(2), pages 39-54, July.
    5. Maja Klun, 2003. "Administrative Costs of Taxation in a Transition Country: The Case of Slovenia," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 53(1-2), pages 75-84, January.
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    More about this item

    Keywords

    labour income; taxation; contribution; tax; indicators;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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