Suchergebnisse

Maģistra darba temats "Iedzīvotāju ienākuma nodoklis". Maģistra darba mērķis ir izpētīt un izanalizēt iedzīvotāju ienākuma nodokli, tā ietekmi uz iedzīvotāju labklājību un valsts budžetu, un izstrādāt priekšlikumus IIN piemērošanas pilnveidošanai. Iedzīvotāju ienākuma nodoklis ieņem īpaši nozīmīgu vietu Latvijas sabiedrības dzīvē, jo tas skar ikviena Latvijas iedzīvotāja labklājību. Šis nodoklis ir nozīmīgs arī uzņēmējiem, jo darba alga veido ievērojamu daļu pašizmaksas un tiešā veida ietekmē uzņēmuma ienesīgumu. Iedzīvotāju ienākuma nodoklis ir viens no nozīmīgākajiem ieņēmumu avotiem valsts un pašvaldību budžetā. Pirmajā daļā izklāstīta iedzīvotāju ienākuma nodokļa vēsturiskā attīstība, raksturota nodokļu ekonomiskā un nodokļu politikas būtība. Otrajā daļā ar iedzīvotāju ienākuma nodokļa instrumentu (apliekamā bāze, likme, atvieglojumi, neapliekamais minimums) palīdzību, tika analizēta un pētīta iedzīvotāju ienākuma nodokļa ietekme uz iedzīvotāju labklājību. Trešajā daļā tika pētīta iedzīvotāju ienākuma nodokļa loma valsts budžeta izveidē un nodokļu administrēšana. Atslēgas vārdi: iedzīvotāju ienākuma nodoklis, apliekamā bāze, likme, neapliekamais minimums, nodokļu ieņēmumi. ; The theme of the master thesis is Personal income tax. The aim of the master thesis is to investigate and analyze the personal income tax, its impact on the welfare of the people and the state budget, and to develop proposals to improve the application of personal income tax. Personal income taxes are particularly important place in Latvian society, because it affects every Latvian citizen well-being. This tax is also important in business as salaries make up a significant part of the cost and a direct impact on company profitability. Personal income tax is one of the most important sources of income for state and local government budgets. The first part sets out the personal income tax historical development, describes essence of the economic and fiscal policy. The second part of the personal income tax instruments were analyzed and studied in the personal income tax effects on the welfare of the people. The third part was studied in the personal income tax role in the establishment of the budget and tax administration. Keywords: income tax, taxable amount, rate, non-taxable minimum, tax revenues.

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision on the firm's behaviour will be independent of his personal preferences if the gain from reducing corporate tax payments is certain, as in the case of tax avoidance. If, however, the firm evades taxes so that the manager's income depends on whether the firm's activities are detected or not, corporate and personal income tax evasion choices cannot be separated.

Although it has long been recognised that inflation may have important consequences for the level and distribution of the burden of a progressive personal income tax, it is only with the recent sustained acceleration in the rate of increase of the general price level that these relationships have become matters of serious concern. A number of Western economies, including Iceland (in 1965), the Netherlands (1972) and, most recently, Canada (1974), have introduced schemes for linking the main parameters of the income tax to an index of consumer prices, and considerable interest has been shown in the possibility of a similar reform in this country.

Theories of inter-jurisdictional tax and yardstick competition assume that the tax decisions of one jurisdiction will influence the tax decisions of other jurisdictions. This paper empirically addresses the issue of horizontal dependence in local personal income tax rates across jurisdictions. Based on a large data set covering Swedish municipalities over a period of 14 years, we test for interactions across municipalities that share a common border, across municipalities within a distance of 100 km of each other, and across municipalities with similar political representation in the local council. We also test the hypothesis that the tax rate of relatively larger municipalities has a greater influence on their neighbors' tax rate compared to the influence of their smaller neighbors. Our results suggest that when lagged tax rates are controlled for, the horizontal correlation across municipalities that share a common border or are within a distance of 100 km from each other becomes insignificant. This result is of importance as it suggests that lagged tax rates should be included or at least tested for when testing for horizontal interactions or mimicking in local tax rates. However, our results support the hypothesis of horizontal interactions across municipalities that share a common border when the influence of neighboring municipalities is also weighted by their relative population size, i.e. relatively larger neighbors tend to have a greater impact on their neighbor's tax rates than their relatively smaller neighbors. This is of importance as it suggests that distance or proximity matters, although only in combination with the relative population size. We also find some evidence of horizontal dependence across municipalities with similar political preferences.

The article analyzes the impact of Lithuanian Republic personal income tax changes on municipality budget and the factors influ -encing that change. This area of Lithuanian practice is evaluated, applied methodical positions are discussed, an overview of other countries' practical experience and theoretical work is presented. Personal income tax in European countries is one of the main taxes, but the existing framework of personal income tax and the taxation policies, as defined in each country, influence the policy of personal income tax in various European countries. The study showed that the total amount of collected personal income taxes increases each year (2009 – 2,411 millions Lt., in 2013 – 3,723 millions Lt.). The analysis showed that the personal income tax collection is influenced by the average wage (correlation coefficient – 0.72), number of employees (correlation coefficient – 0.87) and tax­exempt income (ratio or correlation – 0.72). Article in Lithuanian. Gyventojų pajamų mokesčio įtaka savivaldybių pajamoms Santrauka Straipsnyje yra analizuojama Lietuvos Respublikos gyventojų pajamų mokesčio pokyčio įtaka savivaldybių biudžeto pajamoms bei šiam pokyčiui įtaką darantys veiksniai. Vertinama šios srities Lietuvos praktika, aptariamos taikomos metodinės nuostatos, apžvelgiama kitų valstybių praktinė patirtis ir teoriniai darbai. Gyventojų pajamų mokestis Europos valstybėse yra vienas iš pagrindinių mokesčių, tačiau atskirų šalių gyventojų pajamų apmokestinimo politiką lemia galiojanti gyventojų pajamų apmokestinimo sistema bei apmokestinimo politikos gairės, kurias apibrėžia kiekviena šalis. Tyrimo metu nustatyta, kad gyventojų pajamų mokesčio surinkimo suma didėja kiekvienais metais (2009 m. – 2,411 mln. Lt, o 2013 m. – 3,723 mln. Lt.). Atlikta analizė parodė, kad gyventojų pajamų mokesčio surinkimui įtaką daro vidutinis darbo užmokestis (koreliacijos koeficientas – 0,72), dirbančiųjų skaičius (koreliacijos koeficientas – 0,87) ir neapmokestinamosios mokestinės pajamos (koreliacijos – 0,72). Reikšminiai žodžiai:gyventojų pajamų mokestis, savivaldybių biudžetas, savivaldybių pajamos.