Suchergebnisse

The imposition of labour market policy measures have significant social and economic consequences. Changes in taxes and social contributions can influence labour market processes significantly. The analysed literature displays the conclusions based on mathematical research models that determine the impact of the tax policy on employment and on different segments of labour market. The variety of mathematical methods that is applied to the analysis of the dependence between labour market and taxes is explained by the particuliarity of the object and aim of the research. For the research in the Lithuanian labour market the compatibility of categories in the application of the mathematical models adapted to other countries is needed. In the monograph influence of taxes and social insurance payments on employment, unemployment and policy of labour market is discussed. In the first part mathematical models that are used in EU for quantitative evaluation of relation between labour market and taxes are analyzed. In the second part tax system, its structure, influence of taxes on state finance, their relation with economic and social processes are analyzed. The main tendencies of Lithuanian tax development, the basic factors and their influence on economic and social processes are revealed. In the third part the essential elements of Lithuanian labour market, its role and changes determined by laws of labour market and state regulations are evaluated. In the fourth part econometric model of relation between taxes and social payments is presented. Quantitative relations of these processes are revealed. The monograph is devoted to scientific workers, students, creators of tax and labour policy who are interested in problems of taxes and labour market.

The imposition of labour market policy measures have significant social and economic consequences. Changes in taxes and social contributions can influence labour market processes significantly. The analysed literature displays the conclusions based on mathematical research models that determine the impact of the tax policy on employment and on different segments of labour market. The variety of mathematical methods that is applied to the analysis of the dependence between labour market and taxes is explained by the particuliarity of the object and aim of the research. For the research in the Lithuanian labour market the compatibility of categories in the application of the mathematical models adapted to other countries is needed. In the monograph influence of taxes and social insurance payments on employment, unemployment and policy of labour market is discussed. In the first part mathematical models that are used in EU for quantitative evaluation of relation between labour market and taxes are analyzed. In the second part tax system, its structure, influence of taxes on state finance, their relation with economic and social processes are analyzed. The main tendencies of Lithuanian tax development, the basic factors and their influence on economic and social processes are revealed. In the third part the essential elements of Lithuanian labour market, its role and changes determined by laws of labour market and state regulations are evaluated. In the fourth part econometric model of relation between taxes and social payments is presented. Quantitative relations of these processes are revealed. The monograph is devoted to scientific workers, students, creators of tax and labour policy who are interested in problems of taxes and labour market.