Gyventojo mokestinės naštos analizė ir vertinimas /

In this bachelor's thesis, the tax burden of individuals in Lithuania is examined, considering various sources of income: income from employment relationships, income from self- employment, income from the rental of real estate, and their taxation. The objective of the thesis is to conduct a scientific and empirical analysis to explore and evaluate how different income sources affect an individual’s (citizen's) tax burden before and after the proposed tax reform. The work is structured into three main parts: a theoretical analysis of scientific literature, the development of a methodology for calculating the tax burden, and an empirical evaluation of the tax burden according to different income situations. The research methodology includes an analysis of theoretical aspects, as well as quantitative and qualitative data evaluation. The methodology presents different taxpayer profiles for whom the tax burden was calculated during the study, depending on the source of income. The results of the study showed that the highest tax burden before the amendments suggested by the tax reform falls on individuals receiving income from employment relationships, as this income is taxed at the highest rates. Conversely, the least tax burden is on individuals engaged in the rental of residential real estate. After the proposed amendments to the tax reform, the highest tax burden would be on citizens engaged in self-employment earning high incomes, while the tax burden on incomes from employment relationships would decrease for all income groups. Considering the results of the study and the objectives of the tax reform, suggestions are presented for improving the changes in the tax reform, including adjustments to tax rates to promote fair and equitable taxation of citizens.

Grantor dc:publisher

Institutional Repository of Vilnius University

Year dc:date

2024

Author dc:creator

• Mažrimaitė, Orinta,

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

lit

Repository record dc:identifier

https://repository.vu.lt/VU:ELABAETD210637895&prefLang=en_US

OAI identifier oai:identifier

oai:vu.lt:elaba:210637895