Reduction of individual income tax rate – like measure to increase the competitiveness of Lithuanian tax system

Šio straipsnio tikslas - išanalizavus galimus gyventojų pajamų mokesčio tarifo mažinimo scenarijus, įvertinti įtaką Lietuvos mokesčių sistemos konkurencingumo didinimui ES plotmėje. Lietuvoje gyventojų pajamų, o tuo pačiu ir darbo apmokestinimas yra pakankamai didelis, ypač lyginant su dinamiškiausiai ir sparčiausiai besivystančių Europos Sąjungos šalių ekonomikomis, kurios sukuria daugiau darbo vietų ir tuo vilioja emigrantus iš Lietuvos. Dėl gyventojų pajamų mokesčio naštos mažinimo Lietuvoje vis netyla diskusijos, siūlomi įvairūs gyventojų pajamų mokesčio naštos mažinimo variantai - tarifo mažinimas, progresyvumo įvedimas, neapmokestinamojo pajamų dydžio didinimas, vėliausias siūlymas, pateiktas tarptautinio Valiutos fondo ekspertų, įvesti neigiamą mokestį. Sumažinus gyventojų pajamų apmokestinimą padidėtų motyvacija likti dirbti Lietuvoje, o atsiradus didesnei darbo jėgos pasiūlai, padidėtų investuotojų interesas plėti veiklą, kurti naujas darbo vietas, diegti naujas technologijas, įrengimus, didinti darbo našumą, ir atitinkamai didėtų ir darbo užmokestis. Straipsnyje siūloma palaipsniui sumažinti gyventojų pajamų mokestį iki 15 proc. Biudžeto pajamų praradimui kompensuoti galimi sprendimai - PVM lengvatų atsisakymas bei šešėlinės ekonomikos lygio mažinimas, o būtent gyventojų pajamų mokesčio tarifo mažinimas tiesiogiai veiktų ir šešėlinės ekonomikos mastą.The main aim of the article is to project the possibilities of individual income tax rate reduction and to measure influence of it for increasing the competition of Lithuanian system in Europe Union area. The main economical purpose of every state is to provide the steady development expansion growth and increase of individuals living standards in country. That is the reason why in order to achieve it states set important goal - to maintain high level of the competitiveness of the state. Competition is the engine of the economy and the guarantee of the structural changes from the perspective of evolution. The basis for the European Union tax regulation is the legal acts for harmonizing indirect taxes. That is why only direct taxes are considered to be the basis of competitive ability of the tax systems of the European Union countries. The countries compete among themselves trying to attract bigger capital and investment flows to the country and migration of qualified work force. Consequently, competition in the sphere of direct taxes encourages countries to perform radical reforms. The aim of this work is to evaluate the competitive ability of Lithuanian tax system under the European Union background, compare the tax systems of Lithuania and other EU countries, and present proposals how to increase the competitive ability. It is possible to assume, that competition in the field of direct taxes encouraged EU countries to reduce the rates of income taxes substantially. There is essential need of reform of labour taxation in Lithuania as there is increasing shortage of labour force (including skilled employees), intensive emigration of inhabitants. There are various discussions in Lithuania regarding the reduction of tax burden on individuals - reduction of tariff, introduction of progressive taxation, increase of non - taxable amount of income, the latest suggestion by International Monetary Fund - introduction of negative tax. The Work analyses a connection between the competitive ability of Lithuania and direct taxes, performs an analysis of Lithuanian individual income tax competitive ability, compares Lithuanian tax system to these of the European Union countries, gives a review of the current Lithuanian tax system reform, and supplies the alternatives of the Individual Income Tax Reform while assessing its influence to the country's competitive ability. If the income tax rates are high, the income is hidden and the black economy exists because of the big burden of the income tax. Taxes are not paid in the black economy and that influences on decreasing of collected income tax amount. The reduction of individual income tax rate stimulates economical efficiency, encourages to work , so income increases significantly, taxes are paid by the higher incomes and that ensures the necessary revenue to budget. The reduction of individual tax rate influences on extent of black economy and it is the measure how to reduce the labour force flow to the other countries, like Great Britain and Ireland