Analysis of factors influencing revenue of individual‘s income tax

Straipsnyje nagrinėjama gyventojų pajamų mokesčio politikos tendencijos Europos Sąjungoje, gyventojų pajamų mokestį įtakojantys veiksniai ir nustatytas jų poveikis Lietuvos Respublikos valstybės ir savivaldybių biudžetų pajamomsIndividual‘s income tax – one of the most profitable tax for state, that is why pursuing reforms involved with this tax determines discussion of compatibility the burden of taxation and individual’s income tax. Analysing the tendency of individual’s income taxes policy in EU it is determined: the decline of the burden of taxation for individuals; the decline of income tax rate and it’s progressivity; in the period of analysis were no income tax rate on increase in non EU country. Also it is determined the basic factors and tendencies of executing individual’s income tax plans: the level of black (inaccountable) economy; the range of average wages; increase of population employment and the effectiveness of tax administrative methods. After accomplishing calculations it is determined, that all abovementioned factors makes influence on collection of individual’s income tax in LithuaniaVytauto Didžiojo universitetasŽemės ūkio akademij