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Labour taxation in agriculture (DarbaLauks)

Source of funding


Scientific leader

Irina Pilvere





34 432 EUR

Project description

This study is topical as for the first time in the country this problems is analysed from the agricultural sector's perspective in order to understand the impact of the labor tax group and the extent of its impact in this sector.

Therefore, the aim of the study is to determine the possible impact of labor taxes on agriculture on the state budget revenue, income of agricultural workers, the potential impact on the competitiveness of production and the shadow economy. The work analyses the impact of several policy scenarios – reduction of personal income tax, increase of non-taxable minimum personal income tax and reduction of state social insurance compulsory contributions.

Submitted on: Wed, 12/04/2019 - 12:51