| Title |
Tax norms as a regulatory tool of credit institutions’ activities / |
| Translation of Title |
Kredito įstaigų veiklos reguliavimas mokesčių teisės normomis. |
| Authors |
Gruodis, Povilas |
| Full Text |
|
| Pages |
43 |
| Keywords [eng] |
Tax norms ; credit institutions ; regulation |
| Abstract [eng] |
The dissertation focuses on theoretical-legal aspects of the regulatory impact of the tax laws on the activity of the credit institutions. The first part of the dissertation is dedicated for theoretical (doctrinal) justification and demonstration of the suitability of the tax laws for the regulation of the credit institutions. It reveals the main features, the legitimacy conditions and the main principles of the regulatory impact of the tax laws on the activity of the credit institutions. The second part of the dissertation analyses the main concepts of credit institutions’ aimed regulatory taxes and on these concepts based factually applied tax norms which are aimed to regulate credit institutions’ activity. In the second part there are also analyzed the most popular and the most attention given recent initiatives and proposals aimed to regulate the activity of the credit institutions with tax norms. The third part of the dissertation analyses the Lithuanian system of the tax norms, seeking to explore and assess the usage of the national system of the tax norms for the regulation of the credit institutions’ activity. The dissertation is finished by presenting the most important conclusions which summarize the results of research and the main research objectives. Also in the end of the dissertation there is given certain proposals aimed to improve the quality of the regulation of the credit institutions’ activity also the quality of the national system of the tax norms. |
| Dissertation Institution |
Vilniaus universitetas. |
| Type |
Summaries of doctoral thesis |
| Language |
Lithuanian |
| Publication date |
2017 |
