In the commentary posted on the news portal Delfi.lt, the LFMI policy analyst Kaetana Leontjeva discusses the procedure of applying untaxed income rate amended as a result of the notorious late-night tax reform. Even though the rate is applicable to earnings only, its amount depends on both, the earnings and the total income, which fact can render a person indebted to the state. To make it easier to understand why debts are incurred, the analyst goes back to the sources of the reform and draws a comparison between the current and the former systems.
