| Abstract [eng] |
Taxation of attorney’s practice forms in Lithuania – a topic that has not yet been examined in the Lithuanian scientific area. Therefore, this paper reveals the main aspects of the taxation of attorney’s practice forms. Taking into account frequent changes in tax legislation, the paper analyzes the latest nuances of taxation of attorney’s practice forms. The aim of the Master’s thesis is to analize the legal regulation of taxation of attorney’s practice forms in Lithuania, Poland and Russia, and to reveal the aspects of taxation of attorney’s practice forms in these countries with regard to personal income tax, corporate income tax and value added tax, focusing in particular on Lithuanian legal regulation. To achieve this aim, three tasks are distinguished: 1) to characterize the attorney’s practice forms in Lithuania, Poland and Russia, and to examine the issue of what kind of attorney’s practice forms with regard to which taxes are considered as tax payers and which are not, and instead of this, as tax payers are considered specific attorneys who chose these attorney’s practice forms; 2) to analyze the aspects of the taxation of attorney’s practice forms, acting individually and on a partnership basis, without establishing a legal person, by comparative aspect analyzing the existing tax regime with regard to the personal income tax and value added tax in Lithuania, Poland and Russia for the attorneys operating in these forms; 3) to reveal the aspects of the taxation of attorney’s practice forms acting on the basis of a partnership with the establishment of a legal person, comparing the taxation regime applicable to these attorney’s practice forms with the corporation tax, value added tax and the taxation regime of the attorneys – participants of these practice forms with regard to the personal income tax in Lithuania and Russia. Thus, the object of this Master’s thesis is the analysis of the legal regulation of taxation of attorney’s practice forms in Lithuania with regard to the personal income tax, corporate income tax and value added tax in Lithuania, while also using a comparative aspect with Poland and Russia. It should be noted that the paper is limited to the taxation of attorneys themselves, without analyzing the aspects of the taxation of attorneys’ assistants and employees. Comparative, historical and logical research methods were used in this paper. |
