Fizinių asmenų pajamų mokesčio analizė ir prognozavimas
LTStraipsnio tikslas - išanalizuoti LR fizinių asmenų pajamų mokestį, ištirti atitinkamų veiksnių įtaką jo dydžiui ir sudaryti šio mokesčio matematinį modelį. Siekiant šio tikslo, atlikta literatūros šaltinių analizė bei praktikos studija. Mokesčių vertinimui autoriai siūlo stabilumo indeksą, kuris parodo, ar mokestinės pajamos patenka į iždą stabiliai, t.y. pastoviais laiko intervalais. Nustatyta, kad LR fizinių asmenų pajamų mokestis yra stabiliausias Lietuvos mokesčių sistemos mokestis.
ENAt present Lithuanian tax system includes 11 tax income and 7 nontax income. Income tax is one of the main taxes in the tax system. This tax in 1993-1998 made from 23 to 17 percent of Lithuanian tax income. The amount of income tax during this period increased about 4 times, but its specific weight in the national budget decreased. The purpose of this paper - to analyse income tax in Lithuania, to research the influence of the main factors and to make a mathematical model of this tax. Analysis of the works of Lithuanian and foreign research Lithuanian laws and investigation of practical experience on the questions of the tax system is done. Main results of the investigations are: income tax is the most stable tax in the Lithuanian tax system; the author suggests estimating the tax system by the index of stability. This index shows whether it fixed or not the intervals of tax payments to the budget; the mathematical model, which allows to forecast tax income is worked out; the authors determined the main factors, which inllucnce income tax: gross domestic product, foreign investment per capita, trade deficit, consumer and producer price indexes, number of employees, export.
