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VILNIUS UNIVERSITY BUSINESS SCHOOL BUSINESS FINANCE STUDY PROGRAM RYTIS DRAGŪNAS, VILIUS MIKĖNAS TAXATION ON ECONOMIC ACTIVITIES OF INDIVIDUALS IN THE EU COUNTRIES: ANALYSIS OF TAXATION ON EMPLOYMENT RELATED INCOME Supervisor - Diana Bachtijeva Work is prepared - in 2021. in Vilnius Thesis consists of 44 pages. Number of tables at work 3 pcs. Number of pictures at work 13 pcs. Number of literature and sources 53 pcs. Brief Job Description: An analysis of the taxation of employment-related income. Adaptation of personal income tax, social contributions and applicable deductions to taxes paid. Evaluation of deduction in relation to the estimated tax burden. Purpose and objectives: Research methods used in the work: documentary, content analysis, comparison and systematic analysis. 1. To examine the importance of the tax system for states and to examine the concept of economic activity. 2. Analyze the similarities and differences between the taxes applicable to persons employed in the EU countries and their amounts. 3. To analyze the payroll tax deduction systems of the EU member states. 4. To assess the impact of tax incentives applied in the EU countries on the amount of taxes paid. Conclusions: The importance of tax systems for the state and the concept of economic activity are examined. EU countries apply social and income taxes to individuals. In order to even out social inequality, various benefits are applied: NPD, tax credits, etc., depending on a person's social, family and financial situation. The impact of tax relief on different household models in the countries was assessed and the differences in the biggest differences in the EU countries were assessed.