중동부유럽
연구정보
[경제] Report Assessing the Impacts of Tax Optimization and Bunching in MEs and Self-employed and Legal Entities Responses to Size-based Tax Rates in Lithuania : Output 1 and 2
리투아니아 국외연구자료 연구보고서 - World Bank 발간일 : 2022-12-01 등록일 : 2023-05-11 원문링크
This report corresponds to the Outputs 1 and 2 of the TSI Project 20LT09: Micro Enterprises and Self-employed Tax Regulatory Assessment for Removing Hurdles to Growth in Lithuania. The report provides new empirical facts about personal income taxation (PIT) in Lithuania, with a focus on the implications of a schedular tax system for equity and efficiency. Individuals in Lithuania pay very different tax rates depending on the source of their income. Differentiated rates encourage tax optimization and undermine the efficiency and equity of tax systems. In this report the authors first provide a descriptive analysis of the the importance of self-employment income sources and show how they vary according to income and its implications for equity. They then focus on a small set of taxpayers, owner-managers of small partnerships, and document that these individuals understand the implication of differentiated rates and report wage income so as to minimize their tax burden. Since the participation of small partnerships has steadily increased in the last decade, this is likely to be a growing issue going forward.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
