DARBO UŽMOKESČIO APMOKESTINIMO LYGINAMIEJI VERTINIMAI
COMPARATIVE EVALUATION OF THE SALARIES TAXATION IN THE BALTIC STATES

Summary/Abstract: The present paper discusses the concept of salaries (and wages) and its taxation by personal income tax, social security and health insurance contributions, presented in the literature. In order to reveal the influence of the basic tax elements on the evaluation of the level of such income taxation, comparative evaluation has been carried out. During the research, Latvia and Estonia, the countries that are closely related to Lithuania, have been compared. The results of the research have shown that the comparison of the basic tax indicators, such as non-taxable minimum income and standard rates, describes the national level of the salaries taxation only partially. 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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