The present master's thesis examines the theoretical aspects of services and income concept, identified the key service …

The theoretical part of the master‘s paper deals with the correlation of dwellers’ disposable income and the country …‘s national income; evaluation of the leading methodological attitude towards the research of dwellers’ income; determination of … dwellers’ personal income as one of the main sources to satisfy human needs; determination and analysis of the research model …

In Masters Paper is researched income and expenditure differences and their structure of Baltic countries. Country …'s household income and expenditure is important for economic development, living standards index. Therefore, theoretical part … defined the household income essence, function and classification. Disclosed their differentiation, the distribution problem …

and practical models were presented for application of progressive taxation of the income of residents and profit of … companies. Having changed over to progressive taxation of the income of residents and profit of companies, tax burden for people … with low income would decrease, the middle class would get stronger, tax return would increase, administration of taxes …