Abstract
[only abstract in English; full article and abstract in Lithuanian]
 A stable and well-structured tax system is one of the key factors driving economic growth and the attractiveness of the investment environment, ensuring the funds for the fulfillment of state functions. However, tax systems are often criticized and the corporate income tax is one of the most criticized element of the system. The aim of the study is to identify the economic factors affecting the collection of corporate income tax in the Baltic States, the strength and trend of the influence. The changes of corporate income tax rates, the dynamic of collection as well as the dynamic of factors influencing the collection of corporate income tax in the Baltic States were analysed. The impact of GDP, direct foreign investment, export, import, employment on the collection of corporate income tax was analysed as well. The study revealed that corporate income tax collection is strongly or very strongly correlated to GDP. The collection of corporate income tax was strongly correlated with imports in Latvia, while in Estonia a strong correlation with foreign investments was found. The lowest correlation in all countries was observed between corporate income tax collection and employment. Subsequent regression analysis resulted in the creation of one-dimensional regression equations between dependent (corporate income tax collection) and independent (GDP, direct foreign investment, export, import, employment) variables for every Baltic state.
Highlights
identify the economic factors affecting the collection of corporate income tax in the Baltic States
well as the dynamic of factors influencing the collection of corporate income tax in the Baltic States were analysed
The study revealed that corporate income tax collection is
Summary
Per pastaruosius keletą dešimtmečių dėl intensyvios ir nuolatos augančios šalių konkurencijos siekiant pritraukti investicijas į vidaus rinką, požiūris į įmonių pelno apmokestinimą pakito, ką parodo mokesčio tarifo kaita skirtingose šalyse (žr. 1 pav.). Didžiausių mokesčio tarifų šalių - Belgijos ir Prancūzijos tarifai buvo tik 33,99 proc. 3 paveiksle nurodytų šalių pelno mokesčio vidurkis sumažėjo per pusę – nuo 47,5 proc. Kaip matyti 3 paveiksle, Latvija ir Estija nuo 2001 metų pelno mokesčio tarifą nuosekliai mažino Paskirstytam pelnui), tuo tarpu Lietuvoje tarifai buvo keičiami kur kas dažniau ir tik nuo 2010 m. Kad Baltijos šalyse taikomi pelno mokesčio tarifai nagrinėjamu laikotarpiu buvo žemesni nei ES šalių narių vidurkis: Lietuvos pelno mokesčio tarifas 2018 m. Vis dėlto pakankamai stabilus pelno mokesčio surinkimo lygis buvo tik Estijoje, tuo tarpu Lietuvoje ir Latvijoje analizuojamu laikotarpiu stebimi reikšmingi svyravimai: pasaulinė ekonominė krizė ypač paveikė pelno mokesčio surinkimą Latvijoje ir Lietuvoje 2009–2011 m. Šie svyravimai skatina identifikuoti pelno mokesčio surinkimą lemiančius veiksnius Baltijos šalyse
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