Gyventojų pajamų mokesčio surinkimo įtaka savivaldybių pajamoms

LTStraipsnyje nagrinėjama pajamų iš gyventojų pajamų mokesčio surinkimo įtaka Kauno apskrities savivaldybių pajamoms bei mokesčio surinkimui įtakos turintys veiksniai ir galimybės padidinti pajamų surinkimą pakeitus mokesčio tarifus bei apmokestinimo sistemą. Atlikus pajamų iš gyventojų pajamų mokesčio surinkimo analizę, pateikiamos pajamų surinkimo gerinimo priemonės. [Iš leidinio]Reikšminiai žodžiai: Gyventojų pajamų mokestis; Pajamos; Savivaldybių biudžetai; Income; Individual's income tax; Municipalities' income.

ENThe influence of the income gained from the collected citizen income tax on the income of Kaunas district municipalities and the factors, influencing the collection of the tax, also the possibilities to increase the collection of incomes by changing the tax rates, and the charging system are analyzed in this article. After having carried out the analysis in the municipalities of Kaunas district, it was discovered, that the municipalities gain approximately 90 percent of the total taxing incomes from their citizen income tax, which is why the significance of this tax is huge. The collection if the citizens income tax in Kaunas district increased in average 15 percent a year in the analyzed period. After analyzing the main indicators, influencing the collection of citizens income tax, it was found out that the collection of the citizens income tax during the analyzed period had increased, still the factors, reducing the incomes have reduced them from 14,4 percent in 2004 up to 25,4 percent in 2007 during the analyzed period of time. In order to evaluate the effectiveness of introducing the progressive system of citizen income tax, the three variants were chosen and estimations made, in order to set the influence of the progressive system on the municipalities' income. It was assessed that in all three variants the amount of collected income would be bigger. Still taking into consideration also the possibilities of the tax payers, the variant 2 would be recommended (income-tax tariffs 5; 25; 45 percent). [From the publication]

• Vadyba / Management
• Ekonomika / Economics