Tax System and Conditioning of Business Environment in Lithuania
| Autor: | Aleksandras Vytautas Rutkauskas, Manuela Tvaronaviciene |
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| Jazyk: | angličtina |
| Rok vydání: | 2000 |
| Předmět: | |
| Zdroj: | Ekonomika, Vol 52 (2000) |
| Druh dokumentu: | article |
| ISSN: | 1392-1258 2424-6166 |
| Popis: | In this article an officially declared direction of a future tax reform is discussed. The main emphasis is put on the examination of a role of a profit tax in conditioning of contemporary economical environment of operating business firm and impact of consumption taxes on a behavior of various participants of market. International practice of imposing a profit tax and a value added tax (VAT) is considered and international comparisons are made. The article argues for introducing a progressive profit tax and reducing value added tax. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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