| Abstract [eng] |
This dissertation analyses international tax competition in the field of direct taxation, as states strive, on one side, become attractive jurisdictions for capital, other mobile tax base and to the taxpayers controlling those and, on the other side, are looking for means to maintain their capabilities to implement their tax jurisdiction in general and particular fiscal policy measures in the most effective way. Main objective of the dissertation is to conduct a legal research on a broad interdisciplinary phenomenon of tax competition between states, placing particular emphasis on the important legal aspects and necessity of legal approach to the processes; to evaluate how this global phenomenon has affected legal tax regulation in Lithuania; assess Lithuania’s competitiveness, provide proposals for improvement trends and offer possible solutions. In the first part of the dissertation general description of the phenomenon of international tax competition is presented, its historical evolution and main categories are described. Second part of the dissertation deals with the different aspects and sides of the phenomenon which are of particular interest and importance from legal point of view. Third part of the research is designated to the assessments of the international tax competition from different perspectives, with specific emphasis on legal assessment and legal limitations on states’ freedom to act in the field of direct taxation. In the fourth part of the dissertation Lithuania’s direct tax system is analyzed from the point of competitiveness, its strengths, weaknesses, utilized and undrawn potential are examined. In the end, beside conclusions of the whole analysis, main generalized proposals are also presented. |
