Since 2014
Peculiarities of Labour Income Taxation in the Baltic States
Entrepreneurial Business and Economics Review
View Archive Info| Field | Value | |
| Title |
Peculiarities of Labour Income Taxation in the Baltic States
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| Creator |
SKAČKAUSKIENĖ, Ilona; Vilnius Gediminas Technical University
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| Subject |
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labour income; taxation; contribution; tax; indicators H24, H71 |
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| Description |
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 results of the research have shown that thecomparison 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.
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| Publisher |
Cracow University of Economics
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| Contributor |
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| Date |
2013-12-30
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
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| Format |
application/pdf
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| Identifier |
http://www.eber.uek.krakow.pl/index.php/eber/article/view/27
10.15678/EBER.2013.010405 |
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| Source |
Entrepreneurial Business and Economics Review; Vol 1, No 4 (2013): Modern Challenges for Business and Economy in CEE Countries; 57-70
2353-8821 2353-883X |
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| Language |
eng
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| Relation |
http://www.eber.uek.krakow.pl/index.php/eber/article/view/27/30
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| Coverage |
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| Rights |
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a CC BY-NC-ND licence that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are asked to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). We advise to use any of the following reserach society portals:ResearchGateSSRNAcademia.eduSelected WorksAcademic Search
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