Vienodas gyventojų pajamų mokesčio tarifas

LTStraipsnyje analizuojama proporcinė gyventojų pajamų apmokestinimo sistema, ekonominis jos pagrindas, kaita, įtaka biudžeto pajamos. Kaip tokios sistemos pavyzdys tiriama Lietuvos gyventojų pajamų mokesčio sistema, šios sistemos trūkumai ir pateikiami tobulinimo pasiūlymai. Nagrinėjamas mokesčių naštos individualią veiklą vykdantiems ir pagal darbo sutartis dirbantiems asmenims derinimo poreikis, siekiant suvienodinti iš esmės analogišką veiklą vykdančių asmenų apmokestinimą. Taip pat keliamas esamos apmokestinimo sistemos keitimo panaikinant dalį mokesčių išimčių ir lengvatų klausimas. [Iš leidinio]Reikšminiai žodžiai: Gyventojų pajamų mokestis; Lietuvos gyventojų pajamų mokesčio sistema; Mokesčių išimtys; Personal income tax; Lithuanian personal income tax system; Tax exceptions.

ENIn this article economic background of proportional tax system is examined, it's impact to budget revenue. The question, if present Lithuanian flat personal income tax system is fair and reasonable is raised. Author proposes amendments to current tax system and analyses suggestion to implement progressive tax system in Lithuania, it impact to different groups of people receiving different size of income. The essence of proportional tax system is that tax rate should be the same for all types of income, irrespective of form of person's activity and the same rate should be taxed irrespective of size of income. From the experience of countries which earlier adopted proportional tax system conclusion that adoption of flat tax system can be linked with incenscment of budget revenue can be done. When decreasing tax burden, investment, personal income, consumption are growing. These facts stimulate the growth of economy and herewith growth of budget revenue. Current exemptions indicated in Personal Income Tax Law and different taxation of almost the same type of activity, alienated Lithuanian tax system from classic flat tax system with wide tax base. Author suggests when regulating self employment taxation abandon business certificates (fixed tax rate for certain period irrespective from income size). Such taxation module can be used for traditional handicraft activity with low income or for one time activities, for example trading during fairs, but not for personal activities which can compete with companies engaged in similar activities.Canceling widely applicable exemptions according Personal Income Tax Law, budget revenue will increase enough to finance governmental sector wages incenscment, social security system, public health service improvement, unemployment mitigation and other social security programs also reducing pressure introduce progressive tax system.Big social security contributions, which have no If implemented current proposal to introduce ceiling and are not linked to social security benefits, progressive tax system or to increase VAT rate, tax increases personal income taxation level and are one burden will increase for middle sized income and of the biggest minuses of Lithuanian proportional poor people, that is purposes of that reform won't personal income tax system be reached. [From the publication]