Progresinio gyventojų pajamų mokesčio įvedimo Lietuvoje pasekmės

Abstract

Households’ income tax is one of the most important taxes for any state. The same is for Lithuania. There were many discussions about this tax, its collection method, apply forms and etc. in academic and public environment. Especially actual such discussions became during world economic recession in 2009. Main article problem is to find out if progressive income tax is necessary in Lithuania and to count its impact on government incomes. That’s why the main goal is to analyze income tax situation in Lithuania and its possible direct consequences to government budget incomes. Article is made of three parts. In the first part result of last income tax law changes to workers net incomes was counted. Then change in workers numbers and their medium incomes were analyzed. Finally, possible direct consequences to budget incomes, if progressive income taxes would appear, were counted. After all analysis some conclusions can be made: The householders with least incomes even lose some net incomes after income tax changes in 1 January 2009. Main part of worker who has middle incomes win a little of tax reform. The most gain worker with the higher incomes. Analysis of worker numbers and their incomes in 2008 and 2009 has shown that income diversification inequality in Lithuania became deeper in 2009. Number of workers with minimal and middle incomes (from 800 Lt to 3000 Lt a month) has decreased. Meanwhile number of workers with especially small incomes (less than 800 Lt a month) and number of workers with higher incomes (from 3000 Lt a month) has increased. Moreover 83.1% of workers with least incomes have earned 56.4% of all incomesin 2009 (in comparison 84.4% of workers with least incomes have earned 60.0% of all incomes in 2008) and 3.1% of workers with highest incomes have earned 15.8% of all incomes in 2009. (in comparison 2.9% of workers with least incomes have earned 14.5% of all incomes in 2008).[...]