| Title |
Mokesčių vengimo sąvoka, požymiai bei santykis su mokesčių slėpimu / |
| Translation of Title |
Definition of tax avoidance, its features and relationship with tax evasion. |
| Authors |
Paulauskas, Andrius |
| Full Text |
|
| Is Part of |
Viešoji politika ir administravimas.. Vilnius : Mykolo Romerio Leidybos centas. 2006, Nr. 15, p. 27-41 :.. ISSN 1648-2603 |
| Keywords [eng] |
Tax law |
| Abstract [eng] |
Such transaction would have other conditions if it is made among non-associated persons. In the article there are in detail analyzed some SAAR as transfer pricing, thin capitalization rules, taxation of controlled foreign corporations. The author studies differences between tax avoidance and tax evasion. It is stated that tax avoidance is a situation when a tax payer reduces a tax basis simulating one or some actions, which officially fulfill the requirements of tax laws. As a consequence, the tax payer gets a tax benefit. These actions usually are fixated in accountancy not falsifying them. Tax evasion is a situation when a tax payer transacts contradictory to tax laws generally un-fixating real transactions revenue in accountancy. |
| Published |
Vilnius : Mykolo Romerio Leidybos centas |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2006 |
