| Title |
Mokesčių sistemos Lietuvoje kitimo įtakos biudžeto pajamoms ekonominis įvertinimas / |
| Translation of Title |
Economic evaluation of the influence of changes in Lithuanian tax system on budget revenue. |
| Authors |
Tamašauskienė, Zita ; Žadvidaitė, Aušra |
| Full Text |
|
| Is Part of |
Ekonomika ir vadyba: aktualijos ir perspektyvos.. Šiauliai : Šiaulių universiteto leidykla. 2011, Nr. 1, p. 44-57.. ISSN 1648-9098 |
| Keywords [eng] |
tax system ; taxable incometax ; tax rates ; elasticity |
| Abstract [eng] |
The article seeks to evaluate how changes of in tax system in Lithuania influence the budget revenue. Tax system should be formed in such a way that it stimulates countries economic development of the country. While When changing a country'ies political and, economic situation changes, the tax system should undoubtedly definitely should change tooas well. During the economic recovery and the good times, and but especially during the economic recession, it is very important to form such a tax system that guarantees sufficient budget revenue. A country'ies tax system is a dynamic and multiple process that requires special attention and researches. Since the restoration of independence of Lithuanian independence day countriesits tax system was being constantly changed and criticized in order to optimize the national budget income and the welfare of the tax payers. [...]. |
| Published |
Šiauliai : Šiaulių universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2011 |
